0001437749-23-016265 | 10-K | XBRL Viewer | American Superconductor Corp DE

Inventory Disclosure [Text Block]

8. Inventory

Inventory, net of reserves, at March 31, 2023 and March 31, 2022 consisted of the following (in thousands):

	*March 31, 2023*		*March 31, 2022*
Raw materials	$	16,654	$	11,020
Work-in-process		15,200		10,462
Finished goods		2,996		1,326
Deferred program costs		2,136		858
Inventory	$	36,986	$	23,666

The Company recorded inventory reserves of $1.5 million and $1.9 million for the fiscal years ended March 31, 2023 and 2022, respectively. These reserves were based on evaluating its inventory on hand for excess quantities and obsolescence.

Deferred program costs as of March 31, 2023 and March 31, 2022 primarily represent costs incurred on programs accounted for upon completion of the project when control has transferred to the customer before revenue and costs will be recognized.

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Mar. 31, 2023

Significant Accounting Policies [Text Block]

2. Summary of Significant Accounting Policies

Basis of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions are eliminated.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. The Company bases its estimates on historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. On an ongoing basis, the Company evaluates its estimates, including those related to revenue recognition, collectability of receivables, realizability of inventory, goodwill and intangible assets, contingent consideration, warranty provisions, stock-based compensation, tax reserves, and deferred tax assets. Provisions for depreciation are based on their estimated useful lives using the straight-line method. Some of these estimates can be subjective and complex and, consequently, actual results may differ from these estimates under different assumptions or conditions. While for any given estimate or assumption made by the Company’s management there may be other estimates or assumptions that are reasonable, the Company believes that, given the current facts and circumstances, it is unlikely that applying any such other reasonable estimate or assumption would materially impact the financial statements.

Cash Equivalents

Cash equivalents consist of highly liquid instruments with maturities of three months or less that are regarded as high quality, low risk investments and are measured using such inputs as quoted prices, and are classified within Level 1 of the valuation hierarchy. Cash equivalents consist principally of certificates of deposits and money market accounts.

Accounts Receivable

Accounts receivable consist of amounts owed by commercial companies and government agencies. Accounts receivable are stated net of allowances for doubtful accounts. The Company’s accounts receivable relate principally to a limited number of customers. As of March 31, 2023, Anovion LLC and Fuji Bridex PTE Ltd accounted for approximately 21% and 15% of the Company's accounts receivable balance, respectively, with no other customers accounting for greater than 10% of the balance. As of March 31, 2022, Fuji Bridex PTE Ltd accounted for approximately 31% of the Company's accounts receivable balance, with no other customers accounting for greater than 10% of the balance. Changes in the financial condition or operations of the Company’s customers may result in delayed payments or non-payments which would adversely impact its cash flows from operating activities and/or its results of operations. As such, the Company may require collateral, advanced payment or other security based upon the customer history and/or creditworthiness. In determining the allowance for doubtful accounts, the Company evaluates the collectability of accounts receivable based primarily on the probability of recoverability based on historical collection and write-off experience, the age of past due receivables, specific customer circumstances, and current economic trends. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payment, additional allowances may be required. Failure to accurately estimate the losses for doubtful accounts and ensure that payments are received on a timely basis could have a material adverse effect on the Company’s business, financial condition, results of operations, and cash flows.

Inventory

Inventories include material, direct labor and related manufacturing overhead, and are stated at the lower of cost, determined on a first-in, first-out basis, or net realizable value determined as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company records inventory when it takes delivery and title to the product according to the terms of each supply contract.

Program costs may be deferred and recorded as inventory on contracts on which costs are incurred in excess of approved contractual amounts and/or funding, if future recovery of the costs is deemed probable.

At each balance sheet date, the Company evaluates its ending inventories for excess quantities and obsolescence. Inventories that management considers excess or obsolete are reserved. Management considers forecasted demand in relation to the inventory on hand, competitiveness of product offerings, market conditions and product life cycles when determining excess and obsolescence and net realizable value adjustments. Once inventory is written down and a new cost basis is established, it is not written back up if demand increases.

For the fiscal years ended March 31, 2023 and 2022, the Company recorded inventory reserves of approximately $1.5 million and $1.9 million, respectively, based on evaluating its ending inventory on hand for excess quantities and obsolescence.

Leases

Leases include all agreements in which the Company obtains control of a physical asset.  Leases are captured on the balance sheet as both a right of use asset and associated lease liability and are valued based on the commencement of the Company's control of the asset, after being discounted by its incremental borrowing rate.  The Company's lease portfolio is made up primarily of real estate leases for its various offices, but also include items such as vehicles, IT equipment and other miscellaneous tools and equipment needed for manufacturing.  The Company's incremental borrowing rate was determined through an analysis to identify what rates it could obtain if the Company were to secure external financing for similar transactions, and includes considerations of both the market and its current credit ratings.  An analysis is performed annually, or upon execution of any individually material agreement, to ensure that the rates being applied to newly acquired leases are still accurate.

The majority of the Company's leases are classified as operating leases, and therefore the expense is captured in income from operations each period.

We have elected to exclude all leases of less than twelve months from the balance sheet presentation.  We have also elected a policy in which we will not segregate lease components from non-lease components, so in the event we execute an agreement which includes a non-lease component our asset and liability recorded to the balance sheet will include the value of that non-lease component as well.  This policy will be applied to all classifications of leases.

Property, Plant and Equipment

Property, plant and equipment are carried at cost less accumulated depreciation and amortization. The Company accounts for depreciation and amortization using the straight-line method to allocate the cost of property, plant and equipment over their estimated useful lives as follows:

Asset Classification

Estimated Useful Life in Years

Machinery and equipment
3-10

Furniture and fixtures
3-5

Leasehold improvements

Shorter of the estimated useful life or the remaining lease term

Expenditures for maintenance and repairs are expensed as incurred. Upon retirement or other disposition of assets, the costs and related accumulated depreciation are eliminated from the accounts and the resulting gain or loss is reflected in operating expenses.

Valuation of Long-Lived Assets

The Company periodically evaluates its long-lived assets, consisting principally of fixed assets and amortizable intangible assets, for potential impairment. In accordance with the applicable accounting guidance for the treatment of long-lived assets, the Company reviews the carrying value of its long-lived assets or asset group that is held and used, including intangible assets subject to amortization, for impairment whenever events and circumstances indicate that the carrying value of the assets may not be recoverable. Under the held and used approach, the asset or asset group to be tested for impairment should represent the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. The Company evaluates its long-lived assets whenever events or circumstances suggest that the carrying amount of an asset or group of assets may not be recoverable from the estimated undiscounted future cash flows.

There were no indicators requiring impairment testing on the Company's long-lived assets during the fiscal years ended March 31, 2023 and 2022.

Goodwill

Goodwill represents the excess of cost over net assets of acquired businesses that are consolidated. The Company performs its annual assessment of goodwill on February 28th of each fiscal year and whenever events or changes in circumstances or a triggering event indicate that the carrying amount may not be recoverable. Determining whether a triggering event has occurred often involves significant judgment from management. An entity is permitted to first assess qualitatively whether it is necessary to perform a goodwill impairment test. The quantitative impairment test is required only if the entity concludes that it is more likely than not that a reporting unit’s fair value is less than its carrying amount. The Company determines the fair value of a reporting unit, using a methodology which combines an income approach, using a discounted cash flow method, with a market approach. In evaluating whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, an entity should consider the totality of all relevant events or circumstances that affect the fair value or carrying amount of a reporting unit.  If the carrying value of a reporting unit exceeds the reporting unit’s fair value, then an impairment charge is recognized reducing the goodwill by the excess of the carrying amount over the fair value, not to exceed the total amount of the goodwill allocated to the that reporting unit. See Note 5, "Goodwill" for further information and discussion.

The Company performed its annual assessment of goodwill on February 28, 2023 and noted no triggering events from the analysis date to March 31, 2023 and determined that there was no impairment to goodwill. Additionally, there was no impairment identified for the fiscal year ended March 31, 2022 based on the assessment performed in the prior fiscal year.

Revenue Recognition

Revenue contracts are defined as an arrangement that creates enforceable rights and obligations of both parties where collection of the contract price is deemed probable. The Company records revenue based on a five-step model which includes confirmation of contract existence, identifying the performance obligations, determining the transaction price, allocating the contract transaction price to the performance obligations, and recognizing the revenue when (or as) control of goods or services is transferred to the customer. The transfer of control can occur at the time of delivery, installation or post-installation where applicable.

The Company's equipment and system product line includes certain contracts which do not meet the requirements of an exchange transaction and therefore do not fall within the scope of ASC 606. As these non-exchange transaction contracts are considered grant revenue and do not fall within any specific accounting literature, the Company follows guidance within ASC 606 by analogy to recognize grant revenue over time.

For certain arrangements, such as contracts to perform research and development, prototype development contracts and certain customized product sales, the Company records revenues using the over-time method, measured by the relationship of costs incurred to total estimated contract costs. Over-time revenue recognition accounting is predominantly used on certain turnkey power systems installations for electric utilities and long-term prototype development contracts with the U.S. government. The Company follows this method when any of the three following criteria are met: when the customer receives the benefits as they are performed, control transfers to the customer as the work is performed, or there is no alternative use to the Company and there is an enforceable right to payment through the life of the contract. However, the ability to reliably estimate total costs at completion is challenging, especially on long-term prototype development contracts, and could result in future changes in contract estimates. For contracts where reasonably dependable estimates of the revenues and costs cannot be made, the Company follows the point in time method.

The Company enters into sales arrangements that may provide for multiple performance obligations to a customer. Sales of certain products may include extended warranty and support or service packages, and at times include performance bonds. As these contracts progress, the Company continually assesses the probability of a payout from the performance bond. Should the Company determine that such a payout is likely, the Company would record a liability. The Company would reduce revenue to the extent a liability is recorded. In addition, the Company enters into licensing arrangements that include training services.

Performance obligations are separated into more than one unit of accounting when (1) the delivered element(s) have value to the customer on a stand-alone basis, and (2) the Company's promise to transfer the goods or services to the customer is separately identifiable from other promises in the contract.  In general, revenues are separated between the different product shipments which have stand-alone value, and the various services to be provided. Revenue for product shipments is generally recognized at a point in time where control of the product is transferred to the customer, while revenues for the services are generally recognized over the period of performance. The Company identifies all goods and/or services that are to be delivered separately under a sales arrangement and allocates the transaction price to each distinct performance obligation using the respective standalone selling price ("SSP") which is determined primarily using the cost plus expected margin approach for products and a relief from royalty method for licenses. Revenue allocated to each performance obligation is recognized when, or as, the performance obligation is satisfied. The Company reviews SSP and the related margins at least annually.

The Company’s license agreements provide either for the payment of contractually determined paid-up front license fees or milestone based payments in consideration for the grant of rights to manufacture and/or sell products using its patented technologies or know-how. Some of these agreements provide for the release of the licensee from past and future intellectual property infringement claims. When the Company can determine that it has no further obligations other than the grant of the license and that the Company has fully transferred the technology know-how, the Company recognizes the revenue under a point in time model. In other license arrangements, the Company may also agree to provide training services to transfer the technology know-how.  In these arrangements, the Company has determined that the licenses have no standalone value to the customer and are not separable from training services as the Company can only fully transfer the technology know-how through the training component. Accordingly, the Company accounts for these arrangements as a single unit of accounting, and recognizes revenue over the period of its performance using the over-time method. Costs for these arrangements are expensed as incurred.

Existing customers are subject to ongoing credit evaluations based on payment history and other factors. If it is determined that collectability of any portion of the contract value is not probable, an analysis of variable consideration will be performed using either the most likely amount or expected value method to determine the amount of revenue that must be constrained until the scenario causing the variability has been resolved. For contractual arrangements that involve variable consideration, the Company recognizes revenue for these amounts upon reaching the constraining event successfully. The Company does not generally provide for extended payment terms or provide its customers with a right of return.

Infrequently, the Company receives requests from customers to hold product being purchased from us for a valid business purpose. The Company recognizes revenues for such arrangements provided the transaction meets, at a minimum, the following criteria: a valid business purpose for the arrangement exists; risk of ownership of the purchased product has been transferred to the buyer; there is a fixed delivery date that is reasonable and consistent with the buyer’s business purpose; the product is ready for shipment; there are no continuing performance obligation in regards to the purchased product and these products have been segregated from the Company's inventories and cannot be used to fill other orders received. Revenue for the fiscal year ended March 31, 2023 included $0.6 million from such held transactions. Revenues for the fiscal year ended March 31, 2022 included $1.2 million from such held transactions.

The Company has elected to record taxes collected from customers on a net basis and does not include tax amounts in revenue or costs of revenue.

The Company’s contract assets and liabilities primarily relate to the timing differences between cash received from a customer in connection with contractual rights to invoicing and the timing of revenue recognition following completion of performance obligations. The Company's accounts receivable balance is made up entirely of customer contract related balances.

Business Acquisitions

The Company accounts for acquisitions using the purchase method of accounting in accordance with ASC 805, Business Combinations. The purchase price for each acquisition is allocated to the assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. Intangible assets, if identified, are also recorded at fair value. The excess purchase price over the estimated fair value of the net assets acquired is recorded as goodwill.

Determining the fair value of certain assets and liabilities assumed is judgmental in nature and often involves the use of significant estimates and assumptions as well as the use of specialists as needed.

The consideration for its acquisitions may include future payments that are contingent upon the occurrence of a particular event. The Company records a contingent consideration obligation for such contingent consideration payments at fair value on the acquisition date. The Company estimates the fair value of contingent consideration obligations through valuation models that incorporate probability adjusted assumptions related to the achievement of the milestones and the likelihood of making related payments. Each period the Company revalues the contingent consideration obligations associated with the acquisition to fair value and records changes in the fair value within the operating expenses in its consolidated statements of operations. Increases or decreases in the fair value of the contingent consideration obligations can result from changes in assumed revenue risk premium and volatility, as well as changes in the stock price and assumed probability with respect to the attainment of certain financial and operational metrics, among others. Significant judgment is employed in determining these assumptions as of the acquisition date and for each subsequent period. Accordingly, future business and economic conditions, as well as changes in any of the assumptions described above, can materially impact the fair value of contingent consideration recorded at each reporting period. See Note 3, "Acquisitions," for additional information.

Product Warranty

Warranty obligations are incurred in connection with the sale of the Company’s products. The Company provides assurance-type warranties on all product sales for a term of typically one to three years, and extended service-type warranties at the customers’ option for an additional term ranging up to four additional years. The Company accrues for the estimated warranty costs for assurance warranties at the time of sale based on historical warranty experience plus any known or expected changes in warranty exposure. For all extended service-type warranties, the Company recognizes the revenue ratably over time during the effective period of the service. The costs incurred to provide for these warranty obligations are estimated and recorded as an accrued liability at the time of sale. Future warranty costs are estimated based on historical performance rates and related costs to repair given products. The accounting estimate related to product warranty involves judgment in determining future estimated warranty costs. Should actual performance rates or repair costs differ from estimates, revision to the estimated warranty liability would be required.

Research and Development Costs

Research and development costs are expensed as incurred.

Income Taxes

The Company’s provision for income taxes is comprised of a current and a deferred portion. The current income tax provision is calculated as the estimated taxes payable or refundable on tax returns for the current fiscal year. The deferred income tax provision is calculated for the estimated future tax effects attributable to temporary differences and carry-forwards using expected tax rates in effect in the years during which the differences are expected to reverse.

Deferred income taxes are recognized for the tax consequences in future fiscal years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each fiscal year end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce net deferred tax assets to the amount expected to be realized. The Company has provided a valuation allowance against its U.S. and Romania deferred income tax assets since the Company believes that it is more likely than not that these deferred tax assets are not currently realizable due to uncertainty around profitability in the future.

Accounting for income taxes requires a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if, based on the technical merits, it is more likely than not that the position will be sustained upon audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. The Company reevaluates these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit and new audit activity. Any changes in these factors could result in the recognition of a tax benefit or an additional charge to the tax provision. The Company includes interest and penalties related to gross unrecognized tax benefits within the provision for income taxes.  See Note 14, “Income Taxes,” for further information regarding its income tax assumptions and expenses.

Stock-Based Compensation

The Company accounts for stock-based payment transactions using a fair value-based method and recognizes the related expense in the results of operations.

Stock-based compensation is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. The fair value of restricted stock awards is determined by reference to the fair market value of the Company’s common stock on the date of grant. The Company uses the Black-Scholes option pricing model to estimate the fair value of option awards with service and performance conditions. For awards with service conditions only, the Company recognizes compensation cost on a straight-line basis over the requisite service/vesting period. For awards with performance conditions, estimates of compensation cost are made based on the probable outcome of the performance conditions. The cumulative effect of changes in the probability outcomes are recorded in the period in which the changes occur.

Determining the appropriate fair value model and related assumptions requires judgment, including estimating stock price volatilities of the Company’s common stock and expected terms. The expected volatility rates are estimated based on historical and implied volatilities of the Company’s common stock. The expected term represents the average time that the options that vest are expected to be outstanding based on the vesting provisions and the Company’s historical exercise, cancellation and expiration patterns.

The Company estimates pre-vesting forfeitures when recognizing compensation expense based on historical and forward-looking factors. Changes in estimated forfeiture rates and differences between estimated forfeiture rates and actual experience may result in significant, unanticipated increases or decreases in stock-based compensation expense from period to period. The termination of employment of certain employees who hold large numbers of stock-based awards may also have a significant, unanticipated impact on forfeiture experience and, therefore, on stock-based compensation expense. The Company will update these assumptions on at least an annual basis and on an interim basis if significant changes to the assumptions are warranted.

The Company accounts for share-based payments made to non-employees in the same manner as other share-based payments for employees, with the measurement being based on the fair value at the grant date. The non-employee share based payments will be included within the Company's stock compensation currently reported.

Computation of Net Loss per Common Share

Basic net loss per share (“EPS”) is computed by dividing net loss by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing the net loss by the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period, calculated using the treasury stock method. Common equivalent shares include the effect of restricted stock, exercise of stock options and warrants and contingently issuable shares. For the fiscal years ended March 31, 2023 and 2022, common equivalent shares of 1,421,771, and 1,495,402, respectively, were not included in the calculation of diluted EPS as they were considered antidilutive. Of these, 1.0 million relate to shares tied to the derivative liability for which the contingency has not yet been met. The following table reconciles the numerators and denominators of the EPS calculation for the fiscal years ended March 31, 2023 and 2022 (in thousands except per share amounts):

Fiscal year ended March 31,

2023

2022

Numerator:

Net loss
$ (35,041 ) $ (19,193 )

Denominator:

Weighted-average shares of common stock outstanding
29,038 28,293

Weighted-average shares subject to repurchase
(1,190 ) (1,090 )

Shares used in per-share calculation ― basic
27,848 27,203

Shares used in per-share calculation ― diluted
27,848 27,203

Net loss per share ― basic
$ (1.26 ) $ (0.71 )

Net loss per share ― diluted
$ (1.26 ) $ (0.71 )

Foreign Currency Translation

The functional currency of all the Company’s foreign subsidiaries is the U.S. dollar, except for AMSC Austria, for which the local currency (Euro) is the functional currency. The assets and liabilities of AMSC Austria are translated into U.S. dollars at the exchange rate in effect at the balance sheet date and income and expense items are translated at average rates for the period. Cumulative translation adjustments are excluded from net loss and shown as a separate component of stockholders’ equity. Net foreign currency gains and losses are included in other income (expense), net on the consolidated statements of operations was $0.1 million and less than $0.1 million, for the fiscal years ended March 31, 2023 and 2022, respectively. The Company has no restrictions on the foreign exchange activities of its foreign subsidiaries, including the payment of dividends and other distributions.

Risks and Uncertainties

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could materially differ from those estimates and would impact future results of operations and cash flows.

The Company invests its available cash in high credit, quality financial instruments and invests primarily in investment-grade marketable securities, including, but not limited to, government obligations, money market funds and corporate debt instruments.

Several of the Company’s government contracts are being funded incrementally, and as such, are subject to the future authorization, appropriation, and availability of government funding. The Company has a history of successfully obtaining financing under incrementally-funded contracts with the U.S. government and it expects to continue to obtain additional contract modifications in the year ending March 31, 2024 and beyond as incremental funding is authorized and appropriated by the government.

Contingencies

From time to time, the Company may be involved in legal and administrative proceedings and claims of various types. The Company records a liability in its consolidated financial statements for these matters when a loss is known or considered probable and the amount can be reasonably estimated. Management reviews these estimates in each accounting period as additional information is known and adjusts the loss provision when appropriate. If the loss is not probable or cannot be reasonably estimated, a liability is not recorded in the consolidated financial statements. If, with respect to a matter, it is not both probable to result in liability and the amount of loss cannot be reasonably estimated, an estimate of possible loss or range of loss is disclosed unless such an estimate cannot be made. The Company does not recognize gain contingencies until they are realized. Legal costs incurred in connection with loss contingencies are expensed as incurred. See Note 17, “Commitments and Contingencies,” for further information.

Disclosure of Fair Value of Financial Instruments

The Company’s financial instruments consist principally of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, and derivatives. The carrying amounts of cash and cash equivalents, accounts receivable, short-term debt, accounts payable, and accrued expenses due to their short nature approximate fair value at March 31, 2023 and 2022. The estimated fair values have been determined through information obtained from market sources and management estimates. Changes in fair value are recorded to other income (expense), net. The fair value for the contingent consideration is estimated using a Monte Carlo simulation and subject to revaluation at each balance sheet date. The fair value for the warrant arrangements was historically estimated by management based on various assumptions in a lattice model and was subject to revaluation at each balance sheet date.  The Company classifies the estimates used to fair value these instruments as Level 3 inputs. See Note 6, “Fair Value Measurements” for a full discussion on fair value measurements.

Note 14 - Income Taxes

12 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Text Block]

14. Income Taxes

(Loss) income before income taxes for the fiscal years ended March 31, 2023, and 2022 are provided in the table as follows (in thousands):

	Fiscal years ended March 31,
	2023			2022
Income/(Loss) before income tax expense:
U.S.	$	(33,924	)	$	(21,639	)
Foreign		(902	)		597
Total	$	(34,826	)	$	(21,042	)

The components of income tax expense (benefit) attributable to continuing operations consist of the following (in thousands):

	*Fiscal years ended March 31,*
	*2023*			*2022*
Current
Federal	$	62		$	252
Foreign		129			302
Total current		191			554

Deferred
Federal		(54	)		(2,270	)
Foreign		78			(133	)
Total deferred		24			(2,403	)

Income tax expense (benefit)	$	215		$	(1,849	)

The reconciliation between the statutory federal income tax rate and the Company’s effective income tax rate is shown below.

	*Fiscal years ended March 31,*
	*2023*			*2022*
Statutory federal income tax rate		(21	)%		(21	)%
State income taxes, net of federal benefit		(2	)		4
Foreign income tax rate differential		0			1
True-up of NOLs		34			81
Other		1			(8	)
Valuation allowance		(9	)		(66	)
Effective income tax rate		1	%		(9	)%

The following is a summary of the principal components of the Company’s deferred tax assets and liabilities (in thousands):

	*March 31, 2023*			*March 31, 2022*
Deferred tax assets:
Net operating loss carryforwards	$	163,674		$	171,274
Research and development and other tax credit carryforwards		13,837			13,464
Capitalized research and development costs		2,186			-
Accruals and reserves		5,644			5,366
Fixed assets and intangible assets		638			565
Other		1,993			1,432
Gross deferred tax assets		187,972			192,101
Valuation allowance		(183,567	)		(186,618	)
Total deferred tax assets		4,405			5,483

Deferred tax liabilities:
Amortization		(2,011	)		(2,721	)
Other		(1,523	)		(1,835	)
Total deferred tax liabilities		(3,534	)		(4,556	)
Net deferred tax assets	$	871		$	927

Under the Tax Cuts and Jobs Act of 2017, taxpayers are required to capitalize and amortize expenses related for research and experimental as classified under Section 174 beginning in 2022. Amortization recovery for such costs are five years for domestic expenditures and fifteen for foreign expenditures. As of March 31, 2023, the Company had approximately $9.2 million of research and experimental expenses that had been capitalized under Section 174.

The Company has provided a full valuation allowance against its net deferred income tax assets in the U.S. and Romania since it is more likely than not that its deferred tax assets will not be realizable. After consideration of all the available evidence, both positive and negative, the Company has determined that a $183.6 million valuation allowance at March 31, 2023 is necessary to reduce the deferred tax assets to the amount that will more likely than not be realized which is a $3.1 million decrease from the $186.6 valuation allowance as of March 31, 2022.

At March 31, 2023, the Company had aggregate net operating loss carryforwards in the U.S. for federal and state income tax purposes of approximately $718.9 million and $204.2 million, respectively, which expire in the years ending March 31, 2024 through 2040. For U.S. federal tax purpose, approximately $101.7 million of federal net operating losses have an indefinite carryforward period. Included in the U.S. net operating loss are $3.5 million of acquired losses from Power Quality Systems, Inc. and $0.3 million of acquired losses from Infinia Technology Corporation. Research and development and other tax credit carryforwards amounting to approximately $11.1 million and $3.5 million are available to offset federal and state income taxes, respectively, and will expire in the years ending through 2040.

During the year ended March 31, 2023, AMSC China was dissolved, so all deferred tax assets for AMSC China have been written off as of March 31, 2023. The Company had established a full valuation allowance against its deferred tax assets in China as the future tax benefit was not expected to reverse in the foreseeable future.

As of March 31, 2023, AMSC Romania has aggregate net operating loss carryforwards of approximately $0.7 million, which will begin to expire at March 31, 2028.

Section 382 of the U.S. Internal Revenue Code of 1986, as amended (the “IRC”), provides limits on the extent to which a corporation that has undergone an ownership change (as defined) can utilize any net operating loss ("NOL") and general business tax credit carryforwards it may have. The Company updated its study in 2020 to determine whether Section 382 could limit the use of its carryforwards in this manner. After completing this study, the Company has concluded that the limitation will not have a material impact on its ability to utilize its NOL carryforwards. If there were material ownership changes subsequent to the study, such changes could limit the Company's ability to utilize its NOL carryforwards.

The total amount of undistributed foreign earnings available to be repatriated at March 31, 2023 was $1.9 million resulting in the recording of a $0.2 million deferred tax liability for foreign withholding taxes.

The Company has not recorded a deferred tax asset for the temporary difference associated with the excess of the tax greater than the book basis in its Romanian subsidiary as the future tax benefit is not expected to reverse in the foreseeable future.

Accounting for income taxes requires a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if, based on the technical merits, it is more likely than not that the position will be sustained upon audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. The Company reevaluates these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit and new audit activity. Any changes in these factors could result in the recognition of a tax benefit or an additional charge to the tax provision. The Company did not identify any uncertain tax positions at March 31, 2023. The Company did not have any gross unrecognized tax benefits at March 31, 2023 or 2022.

There were no reversals of uncertain tax positions in the fiscal years ended March 31, 2023 and 2022.

The Company accounts for interest and penalties related to uncertain tax positions as part of its provision for federal and state income taxes. Any unrecognized tax benefits, if recognized, would favorably affect its effective tax rate in any future period. The Company does not expect that the amounts of unrecognized benefits will change significantly within the next twelve months.

The Company conducts business globally and, as a result, its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. Major tax jurisdictions include the U.S. and Austria. All U.S. income tax filings for fiscal years ended March 31, 1996 through 2022 remain open and subject to examination.

All fiscal years from the fiscal year ended March 31, 2021 through 2023 remain open and subject to examination in Austria. Tax filings in Romania for the fiscal years ended March 31, 2018 through 2023 remain open and subject to examination.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

Note 4 - Revenue Recognition - Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Unbilled AR, beginning balance	$ 6,492	$ 5,765
Deferred Program Costs, beginning balance	858	977
Contract Liabilities, beginning balance	30,034	21,257
Deferred Program Costs, increases for costs incurred to fulfill performance obligations	2,476	4,814
Unbilled AR, increase (decrease) due to customer billings	(14,373)	(16,125)
Increase (decrease) due to customer billings	77,489	68,895
Deferred Program Costs, decrease due to cost recognition on completed performance obligations	(1,189)	(5,551)
Unbilled AR, increase (decrease) due to recognition of revenue based on transfer of control of performance obligations	17,839	16,852
Increase (decrease) due to recognition of revenue based on transfer of control of performance obligations	(56,643)	(70,141)
Deferred Program Costs, other changes and foreign currency exchange impact	(9)	(16)
Other changes and foreign currency exchange impact	(120)	(25)
Increases for balances acquired		634
Increases for balances acquired		10,048
Unbilled AR, ending balance	9,958	6,492
Deferred Program Costs, ending balance	2,136	858
Contract Liabilities, ending balance	$ 50,760	$ 30,034

Note 10 - Property, Plant and Equipment (Tables)

12 Months Ended

Mar. 31, 2023

Property, Plant and Equipment [Table Text Block]

	*March 31, 2023*			*March 31, 2022*
Land	$	980		$	980
Construction in progress - equipment		748			573
Buildings		5,416			5,270
Equipment and software		43,156			43,668
Finance lease - right of use asset		1			8
Furniture and fixtures		1,535			1,379
Leasehold improvements		6,815			6,634
Property, plant and equipment, gross		58,651			58,512
Less accumulated depreciation		(46,342	)		(44,856	)
Property, plant and equipment, net	$	12,309		$	13,656

Note 13 - Contingent Consideration - Summary of the Key Assumptions Used to Calculate Fair Value of Warrants (Details) $ in Millions	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)
Fair value (millions)	$ 1.3	$ 0.9	$ 1.1	$ 1.4	$ 1.2	$ 2.6	$ 4.7	$ 7.2
Measurement Input, Revenue Risk Premium [Member]
Business Combination, Contingent Consideration, Liability, Measurement Input	5.30	5.30	5.20	6.60	6.50	6.60	6.60	6.60
Measurement Input, Revenue Volatility [Member]
Business Combination, Contingent Consideration, Liability, Measurement Input	25	25	25	30	33	33	30	30
Measurement Input, Share Price [Member]
Business Combination, Contingent Consideration, Liability, Measurement Input	4.91	3.68	4.38	5.18	7.61	10.88	14.58	17.39
Measurement Input, Payment Delay [Member]
Business Combination, Contingent Consideration, Liability, Measurement Input	80	80	80	80	80	80	80.00	80.00

Note 17 - Stockholders' Equity - Components of Employee Stock-based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Stock-based compensation expense	$ 4,729	$ 4,661
Share-Based Payment Arrangement, Option [Member]
Stock-based compensation expense	32	3
Restricted Stock [Member]
Stock-based compensation expense	4,656	4,615
Awards by Employee Stock Purchase Plan [Member]
Stock-based compensation expense	$ 41	$ 43

Note 16 - Leases (Tables)

12 Months Ended

Mar. 31, 2023

Assets And Liabilities Lessee [Table Text Block]

	*March 31, 2023*			*March 31, 2022*
Leases:
Right-of-use assets - Financing		1			8
Right-of-use assets - Operating		2,857			3,502
Total right-of-use assets	$	2,858		$	3,510

Lease liabilities - ST Financing		1			7
Lease liabilities - ST Operating		807			740
Lease liabilities - LT Financing		-			1
Lease liabilities - LT Operating		2,184			2,900
Total lease liabilities	$	2,992		$	3,648

Weighted-average remaining lease term		3.95			4.93
Weighted-average discount rate		6.46	%		6.36	%

Lease, Cost [Table Text Block]

	Year ended		Year ended
	March 31, 2023		March 31, 2022
Operating Lease:
Operating lease costs - fixed	$	1,026	$	944
Operating lease costs - variable		156		134
Short-term lease costs		127		258
Total lease costs	$	1,309	$	1,336

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

	*Operating Leases*
Year ended March 31,
2024	$	972
2025		781
2026		720
2027		580
2028		357
Total minimum lease payments		3,410
Less: interest		(418	)
Present value of lease liabilities	$	2,992

Note 14 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Net operating loss carryforwards	$ 163,674	$ 171,274
Research and development and other tax credit carryforwards	13,837	13,464
Capitalized research and development costs	2,186	0
Accruals and reserves	5,644	5,366
Fixed assets and intangible assets	638	565
Other	1,993	1,432
Gross deferred tax assets	187,972	192,101
Valuation allowance	(183,567)	(186,618)
Total deferred tax assets	4,405	5,483
Amortization	(2,011)	(2,721)
Other	(1,523)	(1,835)
Total deferred tax liabilities	(3,534)	(4,556)
Net deferred tax assets	$ 871	$ 927

Note 5 - Goodwill

12 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Text Block]

5. Goodwill

The guidance under ASC 805-30 provides for the recognition of goodwill on the acquisition date measured as the excess of the aggregate consideration transferred over the net of the acquisition date amounts of net assets acquired and liabilities assumed. The Company's goodwill balance relates to the Neeltran Acquisition in fiscal 2021, the NEPSI Acquisition in fiscal 2020, and Infinia Technology Corporation in fiscal 2017 and is reported in the Grid business segment.

Goodwill represents the difference between the purchase price and the fair value of the identifiable tangible and intangible net assets when accounted for using the purchase method of accounting. Goodwill is not amortized but reviewed for impairment. Goodwill is reviewed annually on February 28th and whenever events or changes in circumstances indicate that the carrying value of the goodwill might not be recoverable.

The following table provides a roll forward of the changes in the Company's Grid business segment goodwill balance:

	Goodwill
March 31, 2021	$	34,634
Neeltran Acquisition		8,837
March 31, 2022	$	43,471
Less impairment loss		-
March 31, 2023	$	43,471

The Company performed its annual assessment of goodwill on February 28, 2023 and noted no triggering events from the analysis date to March 31, 2023 and determined that there was no impairment to goodwill. Additionally, no impairment resulted from the assessment performed in the fiscal year ended March 31, 2022.

Note 20 - Restructuring (Tables)

12 Months Ended

Mar. 31, 2023

Restructuring and Related Costs [Table Text Block]

	*Severance pay and benefits*
Accrued restructuring balance at April 1, 2022	$	—
Charges to operations		1,048
Cash payments		(331	)
Accrued restructuring balance at March 31, 2023	$	717

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Mar. 31, 2021	27,988
Balance at Mar. 31, 2021	$ 280	$ 1,121,495	$ (3,593)	$ (277)	$ (1,001,313)	$ 116,592
Issuance of common stock - ESPP (in shares)	28
Issuance of common stock - ESPP	$ 0	241	0	0	0	241
Issuance of common stock - Bonus payments (in shares)	158
Issuance of common stock - Bonus payments	$ 2	2,278	0	0	0	2,280
Issuance of common stock - restricted shares (in shares)	404
Issuance of common stock - restricted shares	$ 4	(4)	0	0	0	0
Stock-based compensation expense		4,661				4,661
Issuance of stock for 401(k) match (in shares)	40
Issuance of stock for 401(k) match		481				481
Issuance of common stock - Neeltran acquisition (in shares)	302
Issuance of common stock - Neeltran acquisition	$ 3	4,384	0	0	0	4,387
Repurchase of treasury stock	$ 0	0	(46)	0	0	(46)
Cumulative translation adjustment				(14)		(14)
Net loss					(19,193)	$ (19,193)
Balance (in shares) at Mar. 31, 2022	28,920					28,522,359
Balance at Mar. 31, 2022	$ 289	1,133,536	(3,639)	(291)	(1,020,506)	$ 109,389
Issuance of common stock - ESPP (in shares)	60
Issuance of common stock - ESPP	$ 1	234	0	0	0	235
Issuance of common stock - restricted shares (in shares)	827
Issuance of common stock - restricted shares	$ 8	(8)	0	0	0	0
Stock-based compensation expense	$ 0	4,729	0	0	0	4,729
Issuance of stock for 401(k) match (in shares)	130
Issuance of stock for 401(k) match	$ 1	622	0	0	0	623
Cumulative translation adjustment	0	0	0	1,862	0	1,862
Net loss	$ 0	0	0	0	(35,041)	$ (35,041)
Balance (in shares) at Mar. 31, 2023	29,937					29,539,488
Balance at Mar. 31, 2023	$ 299	$ 1,139,113	$ (3,639)	$ 1,571	$ (1,055,547)	$ 81,797

Note 7 - Accounts Receivable (Tables)

12 Months Ended

Mar. 31, 2023

Accounts Receivable [Table Text Block]

	*March 31, 2023*		*March 31, 2022*
Accounts receivable (billed)	$	20,707	$	13,788
Accounts receivable (unbilled)		9,958		6,492
Accounts receivable	$	30,665	$	20,280

Note 21 - Business Segments - Geographic Information about Property, Plant and Equipment Associated with Particular Regions (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment, Net	$ 12,309	$ 13,656
North America [Member]
Property, Plant and Equipment, Net	12,125	13,446
Europe [Member]
Property, Plant and Equipment, Net	141	166
Asia Pacific [Member]
Property, Plant and Equipment, Net	$ 43	$ 44

Note 19 - Employee Benefit Plans

12 Months Ended

Mar. 31, 2023

Retirement Benefits [Text Block]

19. Employee Benefit Plans

The Company has implemented a defined contribution plan (the “Plan”) under Section 401(k) of the IRC. Any contributions made by the Company to the Plan are discretionary. The Company has a stock match program under which the Company matched, in the form of Company common stock, 50% of the first 6% of eligible contributions. The Company recorded expenses of $0.6 million for the fiscal year ended March 31, 2023 and $0.5 million for the fiscal year ended March 31, 2022, and recorded corresponding charges to additional paid-in capital related to this program.

The entire disclosure for retirement benefits.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (o)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (p)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

Note 19 - Employee Benefit Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Defined Contribution Plan, Company Contribution, Percentage Match Common Stock	50.00%
Defined Contribution Plan, Percentage of First Eligible Employee Contribution Matched by Employer	6.00%
Defined Contribution Plan, Cost	$ 0.6	$ 0.5

Note 17 - Stockholders' Equity

12 Months Ended

Mar. 31, 2023

Equity [Text Block]

17. Stockholders’ Equity

Stock-Based Compensation Plans

As of March 31, 2023, the Company had two active stock plans: the Amended and Restated 2007 Director Stock Plan (the “2007 Director Plan”) and the 2022 Stock Incentive Plan (the "2022 Plan"). On August 2, 2022, the Company's stockholders approved the 2022 Plan and amendments to the Company's 2007 Director Plan. The 2022 Plan authorizes the issuance of 1,150,000 shares of common stock. The amendment to the 2007 Director Plan increased the total number of shares of common stock authorized for issuance under the 2007 Director Plan from 280,000 shares to 430,000 shares.

The 2022 Plan provides for the grant of incentive stock options intended to qualify under Section 422 of the IRC of 1986, as amended, nonstatutory stock options, stock appreciation rights, restricted stock, restricted stock units and other stock-based awards. In the case of options, the exercise price is no less than the fair market value of the common stock, as determined by (or in a manner approved by) the Board of Directors, on the date of grant. The contractual life of options is generally 10 years. Options generally vest over a 3-5 year period while restricted stock generally vests over a 3 year period. The 2022 Plan replaced the Company’s 2007 Stock Incentive Plan, as amended (the “2007 Plan”). No further awards are granted under the 2007 Plan following effectiveness of the 2022 Plan; however, the terms and conditions of the 2007 Plan continue to govern any outstanding awards granted thereunder.

The 2007 Director Plan provides for the grant of nonstatutory stock options and stock awards to members of the Board of Directors who are not also employees of the Company ("outside directors"). Under the terms of the 2007 Director Plan, each outside director is granted an option to purchase shares of common stock with an aggregate grant date value equal to $40,000 upon his or her initial election to the Board with an exercise price equal to the fair market value of the Company’s common stock on the date of the grant. These options vest in equal annual installments over a two-year period. In addition, each outside director is granted an award of shares of common stock on the third business day following the last day of each fiscal year with an aggregate value equal to $50,000 using the closing price of the Company's common stock two business days following the last day of each fiscal year, subject to proration for any partial fiscal year of service.

As of March 31, 2023, the 2022 Plan had 654,610 shares available for future issuance, and the 2007 Director Plan had 176,471 shares available for future issuance. Additionally, any shares which are subject to awards previously granted under the 2007 Plan that are forfeited or lapse unexercised and which following the effectiveness of the 2022 Plan are not issued under the 2007 Plan will become available for issuance under the 2022 Plan.

Stock-Based Compensation

The components of stock-based compensation for the years ended March 31, 2023 and 2022 were as follows (in thousands):

	Fiscal years ended March 31,
	2023		2022
Stock options	$	32	$	3
Restricted stock and stock awards		4,656		4,615
Employee stock purchase plan		41		43
Total stock-based compensation expense	$	4,729	$	4,661

The estimated fair value of the Company’s stock-based awards, less expected annual forfeitures, is amortized over the awards’ service period. The total unrecognized compensation cost for unvested outstanding stock options was less than $0.1 million for the fiscal year ended March 31, 2023. The total unrecognized compensation cost for unvested outstanding restricted stock was $4.7 million for the fiscal year ended March 31, 2023. This expense will be recognized over a weighted-average expense period of approximately 1.7 years.

The following table summarizes stock-based compensation expense by financial statement line item for the fiscal years ended March 31, 2023 and 2022 (in thousands):

	Fiscal years ended March 31,
	2023		2022
Cost of revenues	$	283	$	209
Research and development		865		820
Selling, general and administrative		3,581		3,632
Total	$	4,729	$	4,661

The following table summarizes the information concerning currently outstanding and exercisable employee and non-employee options:

	*Options / Shares*			*Weighted-Average Exercise Price*		*Weighted-Average Remaining Contractual Term*		*Aggregate Intrinsic Value (thousands)*
Outstanding at March 31, 2022		98,013		$	28.22
Granted		20,564			5.92
Exercised		—			—
Canceled/forfeited		(37,572	)		40.42
Outstanding at March 31, 2023		81,005		$	16.90		3.4		-
Exercisable at March 31, 2023		60,441		$	20.63		1.4		-
Fully vested and expected to vest at March 31, 2023		80,274		$	17.00		3.3		-

The Company granted 20,564 stock options under the 2007 Director Plan during the fiscal year ended March 31, 2023. The Company did not grant any stock options during the fiscal year ended March 31, 2022. The stock options granted during the fiscal year ended March 31, 2023 will vest over 2 years. The weighted average assumptions used in the Black Scholes valuation model for stock options granted during the fiscal year ended March 31, 2023 are as follows:

	Fiscal year ended March 31,			Fiscal year ended March 31,
	2023			2022
Expected volatility		71.4	%		N/A
Risk-free interest rate		3.1	%		N/A
Expected life (years)		6.14			N/A
Dividend yield	None				N/A

The following table summarizes the restricted stock activity for the year ended March 31, 2023:

	Shares			Weighted Average Grant Date Fair Value		Intrinsic Aggregate Value (thousands)
Outstanding at March 31, 2022		1,102,166		$	9.62
Granted		914,306			4.84
Vested		(460,973	)		9.02
Forfeited		(77,500	)		10.39
Outstanding at March 31, 2023		1,477,999		$	6.81	$	7,257

The total fair value of restricted stock that was granted during the fiscal years ended March 31, 2023 and 2022 was $4.7 million and $8.2 million, respectively. The total fair value of restricted stock that vested during the fiscal years ended March 31, 2023 and 2022 was $2.6 million and $7.6 million, respectively.

There were 200,000 performance-based restricted shares awarded during the fiscal year ended March 31, 2023 for which the performance conditions are deemed probable to be met and the expense is being recorded over a three-year vesting period. There were 76,500 performance-based restricted shares awarded during the fiscal year ended March 31, 2022 for which the performance conditions are deemed probable to be met and the expense is being recorded over a three-year vesting period.

The remaining shares awarded vest upon the passage of time. For awards that vest upon the passage of time, expense is being recorded over the vesting period.

Employee Stock Purchase Plan

The Company maintains the 2000 Employee Stock Purchase Plan, as amended (the "ESPP") which provides employees with the opportunity to purchase shares of common stock at a price equal to the market value of the common stock at the end of the offering period, less a 15% purchase discount. As of March 31, 2023, the ESPP had 99,906 shares available for future issuance. The Company recognized less than $0.1 million of compensation expense for both the fiscal years ended March 31, 2023 and 2022, related to the ESPP.

The entire disclosure for equity.

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
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Note 4 - Revenue Recognition (Tables)

12 Months Ended

Mar. 31, 2023

Disaggregation of Revenue [Table Text Block]

	*Year Ended March 31, 2023*
Product Line:	*Grid*		*Wind*
Equipment and systems	$	88,311	$	9,282
Services and technology development		6,320		2,071
Total	$	94,631	$	11,353

Region:
Americas	$	67,664	$	19
Asia Pacific		20,326		11,199
EMEA		6,641		135
Total	$	94,631	$	11,353

	*Year Ended March 31, 2022*
Product Line:	*Grid*		*Wind*
Equipment and systems	$	91,704	$	6,169
Services and technology development		7,172		3,390
Total	$	98,876	$	9,559

Region:
Americas	$	73,955	$	145
Asia Pacific		19,397		9,346
EMEA		5,524		68
Total	$	98,876	$	9,559

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

	*Unbilled AR*			*Deferred Program Costs*			*Contract Liabilities*
Beginning balance as of March 31, 2022	$	6,492		$	858		$	30,034
Increases for costs incurred to fulfill performance obligations		—			2,476			—
Increase (decrease) due to customer billings		(14,373	)		—			77,489
Decrease due to cost recognition on completed performance obligations		—			(1,189	)		—
Increase (decrease) due to recognition of revenue based on transfer of control of performance obligations		17,839			—			(56,643	)
Other changes and foreign currency exchange impact		—			(9	)		(120	)
Ending balance as of March 31, 2023	$	9,958		$	2,136		$	50,760

	*Unbilled AR*			*Deferred Program Costs*			*Contract Liabilities*
Beginning balance as of March 31, 2021	$	5,765		$	977		$	21,257
Increases for balances acquired		—			634			10,048
Increases for costs incurred to fulfill performance obligations		—			4,814			—
Increase (decrease) due to customer billings		(16,125	)		—			68,895
Decrease due to cost recognition on completed performance obligations		—			(5,551	)		—
Increase (decrease) due to recognition of revenue based on transfer of control of performance obligations		16,852			—			(70,141	)
Other changes and foreign currency exchange impact		—			(16	)		(25	)
Ending balance as of March 31, 2022	$	6,492		$	858		$	30,034

Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]

		Year Ended
	Reportable	March 31,
	Segment	2023			2022
Fuji Bridex Pte Ltd	Grid		15	%		14	%

Note 10 - Property, Plant and Equipment

12 Months Ended

Mar. 31, 2023

Property, Plant and Equipment Disclosure [Text Block]

10. Property, Plant and Equipment

The cost and accumulated depreciation of property and equipment at March 31, 2023 and 2022 are as follows (in thousands):

	*March 31, 2023*			*March 31, 2022*
Land	$	980		$	980
Construction in progress - equipment		748			573
Buildings		5,416			5,270
Equipment and software		43,156			43,668
Finance lease - right of use asset		1			8
Furniture and fixtures		1,535			1,379
Leasehold improvements		6,815			6,634
Property, plant and equipment, gross		58,651			58,512
Less accumulated depreciation		(46,342	)		(44,856	)
Property, plant and equipment, net	$	12,309		$	13,656

Depreciation expense was $2.6 million and $2.7 million, for the fiscal years ended March 31, 2023 and 2022, respectively.

Note 14 - Income Taxes - Income Tax Rate Reconciliation (Details)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statutory federal income tax rate	(21.00%)	(21.00%)
State income taxes, net of federal benefit	(2.00%)	4.00%
Foreign income tax rate differential	0.00%	1.00%
True-up of NOLs	34.00%	81.00%
Other	1.00%	(8.00%)
Valuation allowance	(9.00%)	(66.00%)
Effective income tax rate	1.00%	(9.00%)

Note 17 - Stockholders' Equity (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Aug. 02, 2022	Aug. 01, 2019	Jul. 31, 2019
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	20,564	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 2,600,000	$ 7,600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	914,306
Share-Based Payment Arrangement, Expense	$ 4,729,000	4,661,000
Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	2 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 100,000
Share-Based Payment Arrangement, Expense	32,000	3,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Grant Date Fair Value	4,700,000	8,200,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 4,700,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 8 months 12 days
Share-Based Payment Arrangement, Expense	$ 4,656,000	$ 4,615,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	200,000	76,500
The 2022 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			1,150,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	654,610
The 2007 Director Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)				280,000	430,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Fair Value	$ 40,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Grant Date Fair Value	$ 50,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	176,471
The 2007 Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
The 2007 Plan [Member] \| Share-Based Payment Arrangement, Option [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
The 2007 Plan [Member] \| Share-Based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	5 years
The 2007 Plan [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Employee Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	99,906
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date		15.00%
Share-Based Payment Arrangement, Expense	$ 100,000	$ 100,000

Note 17 - Stockholders' Equity - Weighted Average Assumptions (Details)	12 Months Ended
	Mar. 31, 2023
Expected volatility	71.40%
Risk-free interest rate	3.10%
Expected life (years) (Year)	6 years 1 month 20 days

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Mar. 31, 2023	May 29, 2023	Sep. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0000880807
Entity Registrant Name	AMERICAN SUPERCONDUCTOR CORP /DE/
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	000-19672
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	04-2959321
Entity Address, Address Line One	114 East Main Street
Entity Address, City or Town	Ayer
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	01432
City Area Code	978
Local Phone Number	842-3000
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 122,500,000
Entity Common Stock, Shares Outstanding		29,595,446
Auditor Name	RSM US LLP
Auditor Location	Boston, MA
Auditor Firm ID	49

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Current assets:
Cash and cash equivalents	$ 23,360	$ 40,584
Accounts receivable	30,665	20,280
Inventory	36,986	23,666
Prepaid expenses and other current assets	13,429	7,052
Restricted cash	1,733	2,754
Total current assets	106,173	94,336
Property, plant and equipment, net	12,309	13,656
Intangibles, net	8,527	11,311
Right-of-use assets - Operating	2,857	3,502
Goodwill	43,471	43,471
Restricted cash	582	6,148
Deferred tax assets	1,114	1,224
Other assets	528	239
Total assets	175,561	173,887
Current liabilities:
Accounts payable and accrued expenses	38,383	29,140
Lease liability, current portion	808	740
Debt, current portion	75	72
Contingent consideration	1,270	1,200
Deferred revenue, current portion	43,572	22,812
Total current liabilities	84,108	53,964
Deferred revenue, long term portion	7,188	7,222
Lease liability, long term portion	2,184	2,900
Deferred tax liabilities	243	297
Debt, long-term portion	15	90
Other liabilities	26	25
Total liabilities	93,764	64,498
Commitments and contingencies (Note 17)
Stockholders' equity:
Common stock, $0.01 par value, 75,000,000 shares authorized; 29,937,119 and 28,919,990 shares issued and 29,539,488 and 28,522,359 shares outstanding at March 31, 2023 and 2022, respectively	299	289
Additional paid-in capital	1,139,113	1,133,536
Treasury stock, at cost, 397,631 at March 31, 2023 and 2022, respectively	(3,639)	(3,639)
Accumulated other comprehensive income (loss)	1,571	(291)
Accumulated deficit	(1,055,547)	(1,020,506)
Total stockholders' equity	81,797	109,389
Total liabilities and stockholders' equity	$ 175,561	$ 173,887

Note 7 - Accounts Receivable

12 Months Ended

Mar. 31, 2023

Accounts Receivable [Text Block]

7. Accounts Receivable

Accounts receivable at March 31, 2023 and March 31, 2022 consisted of the following (in thousands):

	*March 31, 2023*		*March 31, 2022*
Accounts receivable (billed)	$	20,707	$	13,788
Accounts receivable (unbilled)		9,958		6,492
Accounts receivable	$	30,665	$	20,280

Note 16 - Leases - Operating Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Right-of-use assets - Financing	$ 1
Right-of-use assets - Operating	2,857	$ 3,502
Total right-of-use assets	2,858	3,510
Total lease liabilities	$ 2,992	$ 3,648
Weighted-average remaining lease term (Year)	3 years 11 months 12 days	4 years 11 months 4 days
Weighted-average discount rate	6.46%	6.36%
Property and Equipment, Net [Member]
Right-of-use assets - Financing	$ 1	$ 8
Lease Liability Current Portion [Member]
Lease liabilities - ST Financing	1	7
Lease liabilities - ST Operating	807	740
Lease Liability Long Term Portion [Member]
Lease liabilities - LT Financing	0	1
Lease liabilities - LT Operating	$ 2,184	$ 2,900

Note 12 - Accounts Payable and Accrued Expenses

12 Months Ended

Mar. 31, 2023

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

12. Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses at March 31, 2023 and March 31, 2022 consisted of the following (in thousands):

	*March 31, 2023*		*March 31, 2022*
Accounts payable	$	13,935	$	13,192
Accrued inventories in-transit		2,267		2,212
Accrued other miscellaneous expenses		3,870		2,824
Accrued contract loss		3,464		778
Advanced deposits		5,653		3,021
Accrued compensation		5,430		4,642
Income taxes payable		409		405
Accrued product warranty		2,638		2,066
Accrued restructuring		717		-
Total	$	38,383	$	29,140

The Company generally provides a one to three year warranty on its products, commencing upon installation. A provision is recorded upon revenue recognition to cost of revenues for estimated warranty expense based on historical experience.

Product warranty activity was as follows (in thousands):

	*Fiscal Years Ended March 31,*
	*2023*			*2022*
Balance at beginning of period	$	2,066		$	2,053
Acquired Warranty Obligation		-			248
Change in accruals for warranties during the period		2,276			618
Settlements during the period		(1,704	)		(853	)
Balance at end of period	$	2,638		$	2,066

Note 4 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues	$ 105,984	$ 108,435
Grid [Member]
Revenues	94,631	98,876
Grid [Member] \| Americas [Member]
Revenues	67,664	73,955
Grid [Member] \| Asia Pacific [Member]
Revenues	20,326	19,397
Grid [Member] \| EMEA [Member]
Revenues	6,641	5,524
Wind [Member]
Revenues	11,353	9,559
Wind [Member] \| Americas [Member]
Revenues	19	145
Wind [Member] \| Asia Pacific [Member]
Revenues	11,199	9,346
Wind [Member] \| EMEA [Member]
Revenues	135	68
Equipment and Systems [Member] \| Grid [Member]
Revenues	88,311	91,704
Equipment and Systems [Member] \| Wind [Member]
Revenues	9,282	6,169
Services and Technology Development [Member] \| Grid [Member]
Revenues	6,320	7,172
Services and Technology Development [Member] \| Wind [Member]
Revenues	$ 2,071	$ 3,390

Amount, including 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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Note 8 - Inventory (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Inventory Write-down	$ 1,467	$ 1,902

Note 9 - Prepaid and Other Current Assets (Details Textual) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2023
Employee Retention Credits Receivable				$ 3.3
Cost of Sales [Member]
Employee Retention Credits Benefit				1.8
Selling, General and Administrative Expenses [Member]
Employee Retention Credits Benefit				0.8
Research and Development Expense [Member]
Employee Retention Credits Benefit				0.7
Prepaid Expenses and Other Current Assets [Member]
Employee Retention Credits Receivable				$ 3.3
Maximum [Member]
Percentage of Qualified Wages Paid	70.00%	70.00%	50.00%

Note 3 - Acquisitions - Estimated Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	May 06, 2021
Goodwill	$ 43,471	$ 43,471
Neeltran Inc. [Member]
Cash and short-term investments		500
Net working capital (excluding inventory and deferred revenue)		(900)
Inventory		9,000
Property, plant and equipment		6,500
Deferred revenue		(10,000)
Deferred tax liability		2,300
Net tangible assets/(liabilities)		2,800
Net identifiable intangible assets/(liabilities)		4,800
Goodwill		8,800
Total purchase consideration		16,400
Neeltran Inc. [Member] \| Trademarks and Trade Names [Member]
Trade names and trademarks		1,200	$ 1,200
Neeltran Inc. [Member] \| Backlog [Member]
Finite-lived Intangibles Assets		100	100
Neeltran Inc. [Member] \| Customer Relationships [Member]
Finite-lived Intangibles Assets		$ 3,500	$ 3,500

Note 7 - Accounts Receivable - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Accounts receivable (billed)	$ 20,707	$ 13,788
Accounts receivable (unbilled)	9,958	6,492
Accounts receivable	$ 30,665	$ 20,280

Note 3 - Acquisitions (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Cash payment	$	4.4
Issuance of 301,556 shares of Company's common stock		4.4
Debt payment to third party lenders on behalf of sellers		7.6
Total consideration	$	16.4

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash and short-term investments	$	0.5
Net working capital (excluding inventory and deferred revenue)		(0.9	)
Inventory		9.0
Property, plant and equipment		6.5
Deferred revenue		(10.0	)
Deferred tax liability		(2.3	)
Net tangible assets/(liabilities)		2.8

Backlog		0.1
Trade names and trademarks		1.2
Customer relationships		3.5
Net identifiable intangible assets/(liabilities)		4.8

Goodwill		8.8

Total purchase consideration	$	16.4

Business Acquisition, Pro Forma Information [Table Text Block]

	*Twelve Months Ended March 31,*
	*2023*			*2022*
Revenues	$	105,984		$	111,265
Operating loss		(33,022	)		(20,975	)
Net loss	$	(35,056	)	$	(19,355	)

Net loss per common share
Basic	$	(1.26	)	$	(0.71	)
Diluted	$	(1.26	)	$	(0.71	)
Shares - basic		27,848			27,234
Shares - diluted		27,848			27,234

Note 5 - Goodwill (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Goodwill, Impairment Loss	$ 0	$ 0

Note 16 - Leases - Minimum Future Lease Obligation (Details) $ in Thousands	Mar. 31, 2023 USD ($)
2024	$ 972
2025	781
2026	720
2027	580
2028	357
Total minimum lease payments	3,410
Less: interest	(418)
Lease Liability [Member]
Present value of lease liabilities	$ 2,992

Note 16 - Leases - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating lease costs - fixed	$ 1,026	$ 944
Operating lease costs - variable	156	134
Short-term lease costs	127	258
Total lease costs	$ 1,309	$ 1,336

Note 11 - Intangible Assets (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	*2023*							*2022*
	*Gross Amount*		*Accumulated Amortization*			*Net Book Value*		*Gross Amount*		*Accumulated Amortization*			*Net Book Value*		*Estimated Useful Life*
Licenses	$	3,610	$	(3,610	)	$	—	$	3,610	$	(3,610	)	$	—		7
Backlog		681		(675	)		6		681		(631	)		50		2
Trade names and trademarks		1,800		-			1,800		1,800		-			1,800		Indefinite
Customer relationships		9,600		(4,980	)		4,620		9,600		(2,723	)		6,877		7
Core technology and know-how		5,970		(3,869	)		2,101		5,970		(3,386	)		2,584		5-10
Intangible assets	$	21,661	$	(13,134	)	$	8,527	$	21,661	$	(10,350	)	$	11,311

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Fiscal years ending March 31,	*Total*
2024	$	2,158
2025		1,648
2026		1,221
2027		1,085
Thereafter		615
Total	$	6,727

Note 14 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Capitalized Research and Development Expenses	$ 9,200
Deferred Tax Assets, Valuation Allowance	183,567	$ 186,618
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	(3,100)
Undistributed Earnings of Foreign Subsidiaries	1,900
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Foreign Subsidiaries	200
Liability for Uncertainty in Income Taxes, Current		0
Unrecognized Tax Benefits	0	0
Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	11,100
Other Tax Credit Carryforwards [Member]
Tax Credit Carryforward, Amount	3,500
Power Quality Systems, Inc [Member]
Operating Loss Carryforwards	3,500
Infinia Technology Corporation (ITC) [Member]
Operating Loss Carryforwards		$ 300
Domestic Tax Authority [Member]
Operating Loss Carryforwards	718,900
Operating Loss Carryforwards Indefinite	101,700
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	204,200
Foreign Tax Authority [Member]
Operating Loss Carryforwards	$ 700

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net loss	$ (35,041)	$ (19,193)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation and amortization	5,361	5,341
Stock-based compensation expense	4,729	4,661
Provision for excess and obsolete inventory	1,467	1,902
Deferred income taxes	24	(2,403)
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	70	(5,850)
China dissolution	1,921	0
Non-cash interest income	0	(49)
Other non-cash items	600	525
Unrealized foreign exchange gain on cash and cash equivalents	(226)	(186)
Changes in operating asset and liability accounts:
Accounts receivable	(10,360)	(3,760)
Inventory	(14,796)	(3,307)
Prepaid expenses and other current assets	(5,757)	(420)
Accounts payable and accrued expenses	8,660	4,695
Deferred revenue	20,863	(933)
Net cash used in operating activities	(22,485)	(18,977)
Cash flows from investing activities:
Purchase of property, plant and equipment	(1,236)	(938)
Cash paid for acquisition, net of cash received	0	(11,479)
Proceeds from the maturity of marketable securities	0	5,189
Change in other assets	(281)	65
Net cash used in investing activities	(1,517)	(7,163)
Cash flows from financing activities:
Repurchase of treasury stock	0	(46)
Repayment of debt	(73)	(53)
Proceeds from exercise of employee stock options and ESPP	235	241
Net cash provided by financing activities	162	142
Effect of exchange rate changes on cash, cash equivalents and restricted cash	29	(55)
Net decrease in cash, cash equivalents and restricted cash	(23,811)	(26,053)
Cash, cash equivalents and restricted cash at beginning of year	49,486	75,539
Cash, cash equivalents and restricted cash at end of year	25,675	49,486
Supplemental schedule of cash flow information:
Cash paid for income taxes, net of refunds	350	531
Non-cash investing and financing activities
Issuance of common stock in connection with the purchase of Neeltran, Inc.	0	4,387
Issuance of common stock to settle liabilities	$ 623	$ 2,761

Note 15 - Debt (Details Textual) $ in Thousands	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	May 06, 2021
Debt, Current, Total	$ 75	$ 72
Long-term Debt, Excluding Current Maturities, Total	15	90
Equipment Financing Agreements Assumed In Business Acquisition [Member]
Debt, Current, Total		$ 100
Long-term Debt, Excluding Current Maturities, Total	$ 100
Neeltran Inc. [Member]
Business Combination, Number of Equipment Financing Agreement Assumed			4

Note 2 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Mar. 31, 2023

Property Plant and Equipment Useful Life [Table Text Block]

Asset Classification		*Estimated Useful Life in Years*
Machinery and equipment		3-10
Furniture and fixtures		3-5
Leasehold improvements		Shorter of the estimated useful life or the remaining lease term

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Fiscal year ended March 31,
	2023			2022
Numerator:
Net loss	$	(35,041	)	$	(19,193	)
Denominator:
Weighted-average shares of common stock outstanding		29,038			28,293
Weighted-average shares subject to repurchase		(1,190	)		(1,090	)
Shares used in per-share calculation ― basic		27,848			27,203
Shares used in per-share calculation ― diluted		27,848			27,203
Net loss per share ― basic	$	(1.26	)	$	(0.71	)
Net loss per share ― diluted	$	(1.26	)	$	(0.71	)

Note 4 - Revenue Recognition

12 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Text Block]

4. Revenue Recognition

The Company’s revenues in its Grid segment are derived primarily through enabling the transmission and distribution of power, providing planning services that allow it to identify power grid needs and risks, and developing ship protection systems for the U.S. Navy. The Company’s revenues in its Wind segment are derived primarily through supplying advanced power electronics and control systems, licensing its highly engineered wind turbine designs, and providing extensive customer support services to wind turbine manufacturers. The Company records revenue based on a five-step model in accordance with ASC 606. For its customer contracts, the Company identifies the performance obligations, determines the transaction price, allocates the contract transaction price to the performance obligations, and recognizes the revenue when (or as) control of goods or services is transferred to the customer. As of March 31, 2023, 80% of revenue was recognized at the point in time when control transferred to the customer, with the remainder being recognized over time. In the fiscal year ended March 31, 2022, 76% of revenue was recognized at the point in time when control transferred to the customer, with the remainder being recognized over time.

In the Company's equipment and system product line, each contract with a customer summarizes each product sold to a customer, which typically represents distinct performance obligations. A contract's transaction price is allocated to each distinct performance obligation using the respective standalone selling price which is determined primarily using the cost plus expected margin approach and recognized as revenue when, or as, the performance obligation is satisfied. The majority of the Company’s product sales transfer control to the customer in line with the contracted delivery terms and revenue is recorded at the point in time when title and risk transfer to the customer, as the Company has determined that this is the point in time that control transfers to the customer.

The Company's equipment and system product line includes certain contracts which do not meet the requirements of an exchange transaction and therefore do not fall within the scope of ASC 606. As these non-exchange transaction contracts are considered grant revenue and do not fall within any specific accounting literature, the Company follows guidance within ASC 606 by analogy to recognize grant revenue over time. In the year ended March 31, 2023, the Company recorded no grant revenue. There was $1.1 million in grant revenue recorded in the year ended March 31, 2022, which is included in the Company's Grid revenue.

In the Company's service and technology development product line, there are several different types of transactions and each begins with a contract with a customer that summarizes each product sold to a customer, which typically represents distinct performance obligations. The technology development transactions are primarily for activities that have no alternative use and for which a profit can be expected throughout the life of the contract. In these cases, the revenue is recognized over time, but in the instances where the profit cannot be assured throughout the entire contract then the revenue is recognized at a point in time. Each contract's transaction price is allocated to each distinct performance obligation using the respective standalone selling price which is determined primarily using the cost plus expected margin approach. The ongoing service transactions are for service contracts that provide benefit to the customer simultaneously as the Company performs its obligations, and therefore this revenue is recognized ratably over time throughout the effective period of these contracts. The transaction prices on these contracts are allocated based on an adjusted market approach which is re-assessed annually for reasonableness. The field service transactions include contracts for delivery of goods and completion of services made at the customer's requests, which are not deemed satisfied until the work has been completed and/or the requested goods have been delivered, so all of this revenue is recognized at the point in time when the control changes, and at allocated prices based on the adjusted market approach driven by standard price lists. The royalty transactions are related to certain contract terms on transactions in the Company's equipment and systems product line based on activity as specified in the contracts. The transaction prices of these agreements are calculated based on an adjusted market approach as specified in the contract. The Company reports royalty revenue for usage-based royalties when the sales have occurred. In circumstances when collectability is not assured and a contract does not exist under ASC 606, revenue is deferred until a non-refundable payment has been received for substantially all the amount that is due and there are no further remaining performance obligations.

The Company's service contracts can include a purchase order from a customer for specific goods in which each item is a distinct performance obligation satisfied at a point in time at which control of the goods is transferred to the customer which occurs based on the contracted delivery terms or when the requested service work has been completed. The transaction price for these goods is allocated based on the adjusted market approach considering similar transactions under similar circumstances. Service contracts are also derived from ongoing maintenance contracts and extended service-type warranty contracts. In these transactions, the Company is contracted to provide an ongoing service over a specified period of time. As the customer is consuming the benefits as the service is being provided the revenue is recognized over time ratably.

The Company’s policy is to not accept volume discounts, product returns, or rebates and allowances within its contracts. In the event a contract was approved with any of these terms, it would be evaluated for variable consideration, estimated and recorded as a reduction of revenue in the same period the related product revenue was recorded.

The Company provides assurance-type warranties on all product sales for a term of typically one to three years, and extended service-type warranties at the customers’ option for an additional term ranging up to four additional years. The Company accrues for the estimated warranty costs for assurance warranties at the time of sale based on historical warranty experience plus any known or expected changes in warranty exposure. For all extended service-type warranties, the Company recognizes the revenue ratably over time during the effective period of the services.

The Company records revenue net of sales tax, value added tax, excise tax and other taxes collected concurrent with revenue-producing activities. The Company has elected to recognize the cost for freight and shipping when control over the products sold passes to customers and revenue is recognized. The Company has elected to recognize incremental costs of obtaining a contract as expense when incurred except in contracts where the amortization period would exceed twelve months; in such cases the long term amount will be assessed for materiality. The Company has elected to not adjust the promised amount of consideration for the effects of a significant financing component if the period of financing is twelve months or less.

The Company monitors costs to meet its obligations on its customer contracts. When it is evident that there is a loss expected on a contract, a contract loss is accrued in the period. During the year ended March 31, 2023, several long-term contracts that were acquired from Neeltran were impacted by higher than planned costs due to required design changes and the impact of inflation on material costs, resulting in an increase to the contract loss accrual of $2.7 million in the year ended March 31, 2023 which negatively impacted the Company's gross margins.

The Company’s contracts with customers do not typically include extended payment terms and may include milestone billing over the life of the contract. Payment terms vary by contract type and type of customer and generally range from 30 to 60 days from delivery.

The following tables disaggregate the Company’s revenue by product line and by shipment destination:

	*Year Ended March 31, 2023*
Product Line:	*Grid*		*Wind*
Equipment and systems	$	88,311	$	9,282
Services and technology development		6,320		2,071
Total	$	94,631	$	11,353

Region:
Americas	$	67,664	$	19
Asia Pacific		20,326		11,199
EMEA		6,641		135
Total	$	94,631	$	11,353

	*Year Ended March 31, 2022*
Product Line:	*Grid*		*Wind*
Equipment and systems	$	91,704	$	6,169
Services and technology development		7,172		3,390
Total	$	98,876	$	9,559

Region:
Americas	$	73,955	$	145
Asia Pacific		19,397		9,346
EMEA		5,524		68
Total	$	98,876	$	9,559

In the fiscal years ended March 31, 2023, and 2022, 45% and 38% of the Company’s revenues, respectively, were recognized from sales outside the United States. The Company maintains operations in Austria and the United States and sales and service support centers around the world.

As of March 31, 2023 and March 31, 2022, the Company’s contract assets and liabilities primarily relate to the timing differences between cash received from a customer in connection with contractual rights to invoicing and the timing of revenue recognition following completion of performance obligations. The Company's accounts receivable balance is made up entirely of customer contract related balances. Changes in the Company’s contract assets, which are included in “Unbilled Accounts Receivable” and “Deferred program costs” (see Note 7, “Accounts Receivable” and Note 8, “Inventory” for a reconciliation to the condensed consolidated balance sheet) and contract liabilities, which are included in the current portion and long term portion of “deferred revenue” in the Company’s condensed consolidated balance sheets, are as follows:

	*Unbilled AR*			*Deferred Program Costs*			*Contract Liabilities*
Beginning balance as of March 31, 2022	$	6,492		$	858		$	30,034
Increases for costs incurred to fulfill performance obligations		—			2,476			—
Increase (decrease) due to customer billings		(14,373	)		—			77,489
Decrease due to cost recognition on completed performance obligations		—			(1,189	)		—
Increase (decrease) due to recognition of revenue based on transfer of control of performance obligations		17,839			—			(56,643	)
Other changes and foreign currency exchange impact		—			(9	)		(120	)
Ending balance as of March 31, 2023	$	9,958		$	2,136		$	50,760

	*Unbilled AR*			*Deferred Program Costs*			*Contract Liabilities*
Beginning balance as of March 31, 2021	$	5,765		$	977		$	21,257
Increases for balances acquired		—			634			10,048
Increases for costs incurred to fulfill performance obligations		—			4,814			—
Increase (decrease) due to customer billings		(16,125	)		—			68,895
Decrease due to cost recognition on completed performance obligations		—			(5,551	)		—
Increase (decrease) due to recognition of revenue based on transfer of control of performance obligations		16,852			—			(70,141	)
Other changes and foreign currency exchange impact		—			(16	)		(25	)
Ending balance as of March 31, 2022	$	6,492		$	858		$	30,034

The Company’s remaining performance obligations represent the unrecognized revenue value of the Company’s contractual commitments. The Company’s performance obligations may vary significantly each reporting period based on the timing of major new contractual commitments. As of March 31, 2023, the Company had outstanding performance obligations on existing contracts under ASC 606 to be recognized in the next twelve months of approximately $125.7 million. There are also approximately $31.7 million of outstanding performance obligations to be recognized over a period of thirteen to sixty months. The remaining performance obligations are subject to customer actions and therefore the timing of revenue recognition cannot be reasonably estimated.

The following table sets forth customers who represented 10% or more of the Company’s total revenues for the years ended March 31, 2023 and 2022:

		Year Ended
	Reportable	March 31,
	Segment	2023			2022
Fuji Bridex Pte Ltd	Grid		15	%		14	%

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

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

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues	$ 105,984	$ 108,435
Cost of revenues	97,463	94,943
Gross profit	8,521	13,492
Operating expenses:
Research and development	8,966	10,470
Selling, general and administrative	28,700	27,494
Amortization of acquisition related intangibles	2,746	2,467
Change in fair value on contingent consideration	70	(5,850)
Restructuring	1,048	0
Total operating expenses	41,530	34,581
Operating loss	(33,009)	(21,089)
Interest income, net	252	75
China dissolution	(1,921)	0
Other expense, net	(148)	(28)
Loss before income tax expense (benefit)	(34,826)	(21,042)
Income tax expense (benefit)	215	(1,849)
Net loss	$ (35,041)	$ (19,193)
Net loss per common share
Basic (in dollars per share)	$ (1.26)	$ (0.71)
Diluted (in dollars per share)	$ (1.26)	$ (0.71)
Weighted average number of common shares outstanding
Basic (in shares)	27,848	27,203
Diluted (in shares)	27,848	27,203

Note 10 - Property, Plant and Equipment - Cost and Accumulated Depreciation of Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Property, plant and equipment, gross	$ 58,651	$ 58,512
Less accumulated depreciation	(46,342)	(44,856)
Property, plant and equipment, net	12,309	13,656
Land [Member]
Property, plant and equipment, gross	980	980
Construction in Progress [Member]
Property, plant and equipment, gross	748	573
Building [Member]
Property, plant and equipment, gross	5,416	5,270
Equipment and Software [Member]
Property, plant and equipment, gross	43,156	43,668
Finance Lease, Right-of-use [Member]
Property, plant and equipment, gross	1	8
Furniture and Fixtures [Member]
Property, plant and equipment, gross	1,535	1,379
Leasehold Improvements [Member]
Property, plant and equipment, gross	$ 6,815	$ 6,634

Note 3 - Acquisitions - Purchase Price (Details) - USD ($) $ in Thousands		12 Months Ended
	May 06, 2021	Mar. 31, 2023	Mar. 31, 2022
Cash or Debt payment		$ (0)	$ 11,479
Neeltran Inc. [Member]
Cash or Debt payment	$ 4,400
Total consideration	16,400
Neeltran Inc. [Member] \| Neeltran Inc. Sellling Stockholders [Member]
Cash or Debt payment	1,000
Issuance of 301,556 shares of Company's common stock	4,400
Neeltran Inc. [Member] \| Neeltran Third Party Lenders [Member]
Cash or Debt payment	$ 7,600

Note 6 - Fair Value Measurements - Derivative Liability Measured at Fair value (Details) - Derivative Financial Instruments, Liabilities [Member] - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Balance	$ 1,200	$ 7,050
Change in fair value	70	(5,850)
Balance	$ 1,270	$ 1,200

Note 6 - Fair Value Measurements (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	*Total Carrying Value*		*Quoted Prices in Active Markets (Level 1)*		*Significant Other Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*
March 31, 2023:
Assets:
Cash equivalents	$	7,913	$	7,913	$	—	$	—
Derivative liabilities:
Contingent Consideration	$	1,270	$	—	$	—	$	1,270

	Total Carrying Value		*Quoted Prices in Active Markets (Level 1)*		*Significant Other Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*
March 31, 2022:
Assets:
Cash equivalents	$	17,641	$	17,641	$	—	$	—
Derivative liabilities:
Contingent Consideration	$	1,200	$	—	$	—	$	1,200

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

	*Acquisition Contingent Consideration*
Balance at March 31, 2021	$	7,050
Change in fair value		(5,850	)
Balance at March 31, 2022	$	1,200
Change in fair value		70
Balance at March 31, 2023	$	1,270

Note 21 - Business Segments - Operating Results for Business Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues	$ 105,984	$ 108,435
Operating Income (loss)	(33,009)	(21,089)
Corporate, Non-Segment [Member]
Operating Income (loss)	(5,847)	1,190
Grid [Member]
Revenues	94,631	98,876
Grid [Member] \| Operating Segments [Member]
Operating Income (loss)	(24,615)	(20,725)
Wind [Member]
Revenues	11,353	9,559
Wind [Member] \| Operating Segments [Member]
Operating Income (loss)	$ (2,547)	$ (1,554)

Note 4 - Revenue Recognition 1 (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue, Performance Obligation Satisfied, Revenue Recognized, Percentage	80.00%	76.00%
Contract With Customer Loss Accrual	$ 2,700
Revenue Benchmark [Member] \| Geographic Concentration Risk [Member] \| Non-US [Member]
Concentration Risk, Percentage	45.00%	38.00%
Minimum [Member]
Warranty Period (Year)	1 year
Contract with Customer, Payment Term (Day)	30 days
Maximum [Member]
Warranty Period (Year)	3 years
Extended Service Warranty, Term (Year)	4 years
Contract with Customer, Payment Term (Day)	60 days
Grant [Member]
Revenues	$ 0	$ 1,100

Note 16 - Leases (Details Textual) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	May 06, 2021	Feb. 29, 2020
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total	$ 1,000.0
Finance Lease, Right-of-Use Asset, Accumulated Amortization	12,200
Property and Equipment, Net [Member]
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total	$ 1,000		$ 8,000
Neeltran Inc. [Member]
Lessee, Finance Lease, Term of Contract (Month)					39 months
Neeltran Inc. [Member] \| Property and Equipment, Net [Member]
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total				$ 13,200
Maximum [Member]
Lessee, Operating Lease, Renewal Term (Year)		5 years

Note 17 - Stockholders' Equity - Restricted Stock Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares
Outstanding, restricted stock (in shares) \| shares	1,102,166
Outstanding, restricted stock, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 9.62
Granted, restricted stock (in shares) \| shares	914,306
Granted, restricted stock, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 4.84
Vested, restricted stock (in shares) \| shares	(460,973)
Vested, restricted stock, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 9.02
Forfeited, restricted stock (in shares) \| shares	(77,500)
Forfeited, restricted stock, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 10.39
Outstanding, restricted stock (in shares) \| shares	1,477,999
Outstanding, restricted stock, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 6.81
Outstanding, restricted stock, intrinsic aggregate value \| $	$ 7,257

Note 14 - Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Federal	$ 62	$ 252
Foreign	129	302
Total current	191	554
Federal	(54)	(2,270)
Foreign	78	(133)
Total deferred	24	(2,403)	$ 24	$ (2,403)
Income tax expense (benefit)	$ 215	$ (1,849)	$ 215	$ (1,849)

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Note 18 - Commitments and Contingencies

12 Months Ended

Mar. 31, 2023

Commitments and Contingencies Disclosure [Text Block]

18. Commitments and Contingencies

Purchase Commitments

The Company periodically enters into non-cancelable purchase contracts in order to ensure the availability of materials to support production of its products. Purchase commitments represent enforceable and legally binding agreements with suppliers to purchase goods or services. The Company periodically assesses the need to provide for impairment on these purchase contracts and records a loss on purchase commitments when required.

Lease Commitments

During the years ended March 31, 2023 and 2022, all lease costs were recorded in selling, general and administrative expense. See Note 15, "Leases" for further details.

Legal Contingencies

From time to time, the Company is involved in legal and administrative proceedings and claims of various types. The Company records a liability in its consolidated financial statements for these matters when a loss is known or considered probable and the amount can be reasonably estimated. The Company reviews these estimates each accounting period as additional information is known and adjusts the loss provision when appropriate. If a matter is both probable to result in a liability and the amounts of loss can be reasonably estimated, the Company estimates and discloses the possible loss or range of loss to the extent necessary to make the consolidated financial statements not misleading. If the loss is not probable or cannot be reasonably estimated, a liability is not recorded in its consolidated financial statements.

Other

The Company enters into long-term construction contracts with customers that require the Company to obtain performance bonds. The Company is required to deposit an amount equivalent to some or all the face amount of the performance bonds into an escrow account until the termination of the bond. When the performance conditions are met, amounts deposited as collateral for the performance bonds are returned to the Company. In addition, the Company has various contractual arrangements in which minimum quantities of goods or services have been committed to be purchased on an annual basis.

As of March 31, 2023, the Company had $0.6 million of restricted cash included in long-term assets and $1.7 million of restricted cash in current assets. These amounts included in restricted cash primarily represent deposits to secure letters of credit for various supply contracts or collateral deposits. These deposits are held in interest bearing accounts.

Significant Accounting Policies (Policies)

12 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions are eliminated.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. The Company bases its estimates on historical experience and various other factors believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. On an ongoing basis, the Company evaluates its estimates, including those related to revenue recognition, collectability of receivables, realizability of inventory, goodwill and intangible assets, contingent consideration, warranty provisions, stock-based compensation, tax reserves, and deferred tax assets. Provisions for depreciation are based on their estimated useful lives using the straight-line method. Some of these estimates can be subjective and complex and, consequently, actual results may differ from these estimates under different assumptions or conditions. While for any given estimate or assumption made by the Company’s management there may be other estimates or assumptions that are reasonable, the Company believes that, given the current facts and circumstances, it is unlikely that applying any such other reasonable estimate or assumption would materially impact the financial statements.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents

Cash equivalents consist of highly liquid instruments with maturities of three months or less that are regarded as high quality, low risk investments and are measured using such inputs as quoted prices, and are classified within Level 1 of the valuation hierarchy. Cash equivalents consist principally of certificates of deposits and money market accounts.

Receivable [Policy Text Block]

Accounts Receivable

Accounts receivable consist of amounts owed by commercial companies and government agencies. Accounts receivable are stated net of allowances for doubtful accounts. The Company’s accounts receivable relate principally to a limited number of customers. As of March 31, 2023, Anovion LLC and Fuji Bridex PTE Ltd accounted for approximately 21% and 15% of the Company's accounts receivable balance, respectively, with no other customers accounting for greater than 10% of the balance. As of March 31, 2022, Fuji Bridex PTE Ltd accounted for approximately 31% of the Company's accounts receivable balance, with no other customers accounting for greater than 10% of the balance. Changes in the financial condition or operations of the Company’s customers may result in delayed payments or non-payments which would adversely impact its cash flows from operating activities and/or its results of operations. As such, the Company may require collateral, advanced payment or other security based upon the customer history and/or creditworthiness. In determining the allowance for doubtful accounts, the Company evaluates the collectability of accounts receivable based primarily on the probability of recoverability based on historical collection and write-off experience, the age of past due receivables, specific customer circumstances, and current economic trends. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payment, additional allowances may be required. Failure to accurately estimate the losses for doubtful accounts and ensure that payments are received on a timely basis could have a material adverse effect on the Company’s business, financial condition, results of operations, and cash flows.

Inventory, Policy [Policy Text Block]

Inventory

Inventories include material, direct labor and related manufacturing overhead, and are stated at the lower of cost, determined on a first-in, first-out basis, or net realizable value determined as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company records inventory when it takes delivery and title to the product according to the terms of each supply contract.

Program costs may be deferred and recorded as inventory on contracts on which costs are incurred in excess of approved contractual amounts and/or funding, if future recovery of the costs is deemed probable.

At each balance sheet date, the Company evaluates its ending inventories for excess quantities and obsolescence. Inventories that management considers excess or obsolete are reserved. Management considers forecasted demand in relation to the inventory on hand, competitiveness of product offerings, market conditions and product life cycles when determining excess and obsolescence and net realizable value adjustments. Once inventory is written down and a new cost basis is established, it is not written back up if demand increases.

For the fiscal years ended March 31, 2023 and 2022, the Company recorded inventory reserves of approximately $1.5 million and $1.9 million, respectively, based on evaluating its ending inventory on hand for excess quantities and obsolescence.

Lessee, Leases [Policy Text Block]

Leases

Leases include all agreements in which the Company obtains control of a physical asset. Leases are captured on the balance sheet as both a right of use asset and associated lease liability and are valued based on the commencement of the Company's control of the asset, after being discounted by its incremental borrowing rate. The Company's lease portfolio is made up primarily of real estate leases for its various offices, but also include items such as vehicles, IT equipment and other miscellaneous tools and equipment needed for manufacturing. The Company's incremental borrowing rate was determined through an analysis to identify what rates it could obtain if the Company were to secure external financing for similar transactions, and includes considerations of both the market and its current credit ratings. An analysis is performed annually, or upon execution of any individually material agreement, to ensure that the rates being applied to newly acquired leases are still accurate.

The majority of the Company's leases are classified as operating leases, and therefore the expense is captured in income from operations each period.

We have elected to exclude all leases of less than twelve months from the balance sheet presentation. We have also elected a policy in which we will not segregate lease components from non-lease components, so in the event we execute an agreement which includes a non-lease component our asset and liability recorded to the balance sheet will include the value of that non-lease component as well. This policy will be applied to all classifications of leases.

Property, Plant and Equipment, Policy [Policy Text Block]

Property, Plant and Equipment

Property, plant and equipment are carried at cost less accumulated depreciation and amortization. The Company accounts for depreciation and amortization using the straight-line method to allocate the cost of property, plant and equipment over their estimated useful lives as follows:

Asset Classification		*Estimated Useful Life in Years*
Machinery and equipment		3-10
Furniture and fixtures		3-5
Leasehold improvements		Shorter of the estimated useful life or the remaining lease term

Expenditures for maintenance and repairs are expensed as incurred. Upon retirement or other disposition of assets, the costs and related accumulated depreciation are eliminated from the accounts and the resulting gain or loss is reflected in operating expenses.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Valuation of Long-Lived Assets

The Company periodically evaluates its long-lived assets, consisting principally of fixed assets and amortizable intangible assets, for potential impairment. In accordance with the applicable accounting guidance for the treatment of long-lived assets, the Company reviews the carrying value of its long-lived assets or asset group that is held and used, including intangible assets subject to amortization, for impairment whenever events and circumstances indicate that the carrying value of the assets may not be recoverable. Under the held and used approach, the asset or asset group to be tested for impairment should represent the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. The Company evaluates its long-lived assets whenever events or circumstances suggest that the carrying amount of an asset or group of assets may not be recoverable from the estimated undiscounted future cash flows.

There were no indicators requiring impairment testing on the Company's long-lived assets during the fiscal years ended March 31, 2023 and 2022.

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill

Goodwill represents the excess of cost over net assets of acquired businesses that are consolidated. The Company performs its annual assessment of goodwill on February 28th of each fiscal year and whenever events or changes in circumstances or a triggering event indicate that the carrying amount may not be recoverable. Determining whether a triggering event has occurred often involves significant judgment from management. An entity is permitted to first assess qualitatively whether it is necessary to perform a goodwill impairment test. The quantitative impairment test is required only if the entity concludes that it is more likely than not that a reporting unit’s fair value is less than its carrying amount. The Company determines the fair value of a reporting unit, using a methodology which combines an income approach, using a discounted cash flow method, with a market approach. In evaluating whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, an entity should consider the totality of all relevant events or circumstances that affect the fair value or carrying amount of a reporting unit. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, then an impairment charge is recognized reducing the goodwill by the excess of the carrying amount over the fair value, not to exceed the total amount of the goodwill allocated to the that reporting unit. See Note 5, "Goodwill" for further information and discussion.

The Company performed its annual assessment of goodwill on February 28, 2023 and noted no triggering events from the analysis date to March 31, 2023 and determined that there was no impairment to goodwill. Additionally, there was no impairment identified for the fiscal year ended March 31, 2022 based on the assessment performed in the prior fiscal year.

Revenue [Policy Text Block]

Revenue Recognition

Revenue contracts are defined as an arrangement that creates enforceable rights and obligations of both parties where collection of the contract price is deemed probable. The Company records revenue based on a five-step model which includes confirmation of contract existence, identifying the performance obligations, determining the transaction price, allocating the contract transaction price to the performance obligations, and recognizing the revenue when (or as) control of goods or services is transferred to the customer. The transfer of control can occur at the time of delivery, installation or post-installation where applicable.

For certain arrangements, such as contracts to perform research and development, prototype development contracts and certain customized product sales, the Company records revenues using the over-time method, measured by the relationship of costs incurred to total estimated contract costs. Over-time revenue recognition accounting is predominantly used on certain turnkey power systems installations for electric utilities and long-term prototype development contracts with the U.S. government. The Company follows this method when any of the three following criteria are met: when the customer receives the benefits as they are performed, control transfers to the customer as the work is performed, or there is no alternative use to the Company and there is an enforceable right to payment through the life of the contract. However, the ability to reliably estimate total costs at completion is challenging, especially on long-term prototype development contracts, and could result in future changes in contract estimates. For contracts where reasonably dependable estimates of the revenues and costs cannot be made, the Company follows the point in time method.

The Company enters into sales arrangements that may provide for multiple performance obligations to a customer. Sales of certain products may include extended warranty and support or service packages, and at times include performance bonds. As these contracts progress, the Company continually assesses the probability of a payout from the performance bond. Should the Company determine that such a payout is likely, the Company would record a liability. The Company would reduce revenue to the extent a liability is recorded. In addition, the Company enters into licensing arrangements that include training services.

Performance obligations are separated into more than one unit of accounting when (1) the delivered element(s) have value to the customer on a stand-alone basis, and (2) the Company's promise to transfer the goods or services to the customer is separately identifiable from other promises in the contract. In general, revenues are separated between the different product shipments which have stand-alone value, and the various services to be provided. Revenue for product shipments is generally recognized at a point in time where control of the product is transferred to the customer, while revenues for the services are generally recognized over the period of performance. The Company identifies all goods and/or services that are to be delivered separately under a sales arrangement and allocates the transaction price to each distinct performance obligation using the respective standalone selling price ("SSP") which is determined primarily using the cost plus expected margin approach for products and a relief from royalty method for licenses. Revenue allocated to each performance obligation is recognized when, or as, the performance obligation is satisfied. The Company reviews SSP and the related margins at least annually.

The Company’s license agreements provide either for the payment of contractually determined paid-up front license fees or milestone based payments in consideration for the grant of rights to manufacture and/or sell products using its patented technologies or know-how. Some of these agreements provide for the release of the licensee from past and future intellectual property infringement claims. When the Company can determine that it has no further obligations other than the grant of the license and that the Company has fully transferred the technology know-how, the Company recognizes the revenue under a point in time model. In other license arrangements, the Company may also agree to provide training services to transfer the technology know-how. In these arrangements, the Company has determined that the licenses have no standalone value to the customer and are not separable from training services as the Company can only fully transfer the technology know-how through the training component. Accordingly, the Company accounts for these arrangements as a single unit of accounting, and recognizes revenue over the period of its performance using the over-time method. Costs for these arrangements are expensed as incurred.

Existing customers are subject to ongoing credit evaluations based on payment history and other factors. If it is determined that collectability of any portion of the contract value is not probable, an analysis of variable consideration will be performed using either the most likely amount or expected value method to determine the amount of revenue that must be constrained until the scenario causing the variability has been resolved. For contractual arrangements that involve variable consideration, the Company recognizes revenue for these amounts upon reaching the constraining event successfully. The Company does not generally provide for extended payment terms or provide its customers with a right of return.

Infrequently, the Company receives requests from customers to hold product being purchased from us for a valid business purpose. The Company recognizes revenues for such arrangements provided the transaction meets, at a minimum, the following criteria: a valid business purpose for the arrangement exists; risk of ownership of the purchased product has been transferred to the buyer; there is a fixed delivery date that is reasonable and consistent with the buyer’s business purpose; the product is ready for shipment; there are no continuing performance obligation in regards to the purchased product and these products have been segregated from the Company's inventories and cannot be used to fill other orders received. Revenue for the fiscal year ended March 31, 2023 included $0.6 million from such held transactions. Revenues for the fiscal year ended March 31, 2022 included $1.2 million from such held transactions.

The Company has elected to record taxes collected from customers on a net basis and does not include tax amounts in revenue or costs of revenue.

The Company’s contract assets and liabilities primarily relate to the timing differences between cash received from a customer in connection with contractual rights to invoicing and the timing of revenue recognition following completion of performance obligations. The Company's accounts receivable balance is made up entirely of customer contract related balances.

Business Combinations Policy [Policy Text Block]

Business Acquisitions

The Company accounts for acquisitions using the purchase method of accounting in accordance with ASC 805, Business Combinations. The purchase price for each acquisition is allocated to the assets acquired and liabilities assumed based on their estimated fair values at the date of acquisition. Intangible assets, if identified, are also recorded at fair value. The excess purchase price over the estimated fair value of the net assets acquired is recorded as goodwill.

Determining the fair value of certain assets and liabilities assumed is judgmental in nature and often involves the use of significant estimates and assumptions as well as the use of specialists as needed.

The consideration for its acquisitions may include future payments that are contingent upon the occurrence of a particular event. The Company records a contingent consideration obligation for such contingent consideration payments at fair value on the acquisition date. The Company estimates the fair value of contingent consideration obligations through valuation models that incorporate probability adjusted assumptions related to the achievement of the milestones and the likelihood of making related payments. Each period the Company revalues the contingent consideration obligations associated with the acquisition to fair value and records changes in the fair value within the operating expenses in its consolidated statements of operations. Increases or decreases in the fair value of the contingent consideration obligations can result from changes in assumed revenue risk premium and volatility, as well as changes in the stock price and assumed probability with respect to the attainment of certain financial and operational metrics, among others. Significant judgment is employed in determining these assumptions as of the acquisition date and for each subsequent period. Accordingly, future business and economic conditions, as well as changes in any of the assumptions described above, can materially impact the fair value of contingent consideration recorded at each reporting period. See Note 3, "Acquisitions," for additional information.

Standard Product Warranty, Policy [Policy Text Block]

Product Warranty

Warranty obligations are incurred in connection with the sale of the Company’s products. The Company provides assurance-type warranties on all product sales for a term of typically one to three years, and extended service-type warranties at the customers’ option for an additional term ranging up to four additional years. The Company accrues for the estimated warranty costs for assurance warranties at the time of sale based on historical warranty experience plus any known or expected changes in warranty exposure. For all extended service-type warranties, the Company recognizes the revenue ratably over time during the effective period of the service. The costs incurred to provide for these warranty obligations are estimated and recorded as an accrued liability at the time of sale. Future warranty costs are estimated based on historical performance rates and related costs to repair given products. The accounting estimate related to product warranty involves judgment in determining future estimated warranty costs. Should actual performance rates or repair costs differ from estimates, revision to the estimated warranty liability would be required.

Research and Development Expense, Policy [Policy Text Block]

Research and Development Costs

Research and development costs are expensed as incurred.

Income Tax, Policy [Policy Text Block]

Income Taxes

The Company’s provision for income taxes is comprised of a current and a deferred portion. The current income tax provision is calculated as the estimated taxes payable or refundable on tax returns for the current fiscal year. The deferred income tax provision is calculated for the estimated future tax effects attributable to temporary differences and carry-forwards using expected tax rates in effect in the years during which the differences are expected to reverse.

Deferred income taxes are recognized for the tax consequences in future fiscal years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each fiscal year end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce net deferred tax assets to the amount expected to be realized. The Company has provided a valuation allowance against its U.S. and Romania deferred income tax assets since the Company believes that it is more likely than not that these deferred tax assets are not currently realizable due to uncertainty around profitability in the future.

Accounting for income taxes requires a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if, based on the technical merits, it is more likely than not that the position will be sustained upon audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. The Company reevaluates these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit and new audit activity. Any changes in these factors could result in the recognition of a tax benefit or an additional charge to the tax provision. The Company includes interest and penalties related to gross unrecognized tax benefits within the provision for income taxes. See Note 14, “Income Taxes,” for further information regarding its income tax assumptions and expenses.

Share-Based Payment Arrangement [Policy Text Block]

Stock-Based Compensation

The Company accounts for stock-based payment transactions using a fair value-based method and recognizes the related expense in the results of operations.

Stock-based compensation is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. The fair value of restricted stock awards is determined by reference to the fair market value of the Company’s common stock on the date of grant. The Company uses the Black-Scholes option pricing model to estimate the fair value of option awards with service and performance conditions. For awards with service conditions only, the Company recognizes compensation cost on a straight-line basis over the requisite service/vesting period. For awards with performance conditions, estimates of compensation cost are made based on the probable outcome of the performance conditions. The cumulative effect of changes in the probability outcomes are recorded in the period in which the changes occur.

Determining the appropriate fair value model and related assumptions requires judgment, including estimating stock price volatilities of the Company’s common stock and expected terms. The expected volatility rates are estimated based on historical and implied volatilities of the Company’s common stock. The expected term represents the average time that the options that vest are expected to be outstanding based on the vesting provisions and the Company’s historical exercise, cancellation and expiration patterns.

The Company estimates pre-vesting forfeitures when recognizing compensation expense based on historical and forward-looking factors. Changes in estimated forfeiture rates and differences between estimated forfeiture rates and actual experience may result in significant, unanticipated increases or decreases in stock-based compensation expense from period to period. The termination of employment of certain employees who hold large numbers of stock-based awards may also have a significant, unanticipated impact on forfeiture experience and, therefore, on stock-based compensation expense. The Company will update these assumptions on at least an annual basis and on an interim basis if significant changes to the assumptions are warranted.

The Company accounts for share-based payments made to non-employees in the same manner as other share-based payments for employees, with the measurement being based on the fair value at the grant date. The non-employee share based payments will be included within the Company's stock compensation currently reported.

Earnings Per Share, Policy [Policy Text Block]

Computation of Net Loss per Common Share

Basic net loss per share (“EPS”) is computed by dividing net loss by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing the net loss by the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period, calculated using the treasury stock method. Common equivalent shares include the effect of restricted stock, exercise of stock options and warrants and contingently issuable shares. For the fiscal years ended March 31, 2023 and 2022, common equivalent shares of 1,421,771, and 1,495,402, respectively, were not included in the calculation of diluted EPS as they were considered antidilutive. Of these, 1.0 million relate to shares tied to the derivative liability for which the contingency has not yet been met. The following table reconciles the numerators and denominators of the EPS calculation for the fiscal years ended March 31, 2023 and 2022 (in thousands except per share amounts):

	Fiscal year ended March 31,
	2023			2022
Numerator:
Net loss	$	(35,041	)	$	(19,193	)
Denominator:
Weighted-average shares of common stock outstanding		29,038			28,293
Weighted-average shares subject to repurchase		(1,190	)		(1,090	)
Shares used in per-share calculation ― basic		27,848			27,203
Shares used in per-share calculation ― diluted		27,848			27,203
Net loss per share ― basic	$	(1.26	)	$	(0.71	)
Net loss per share ― diluted	$	(1.26	)	$	(0.71	)

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Foreign Currency Translation

The functional currency of all the Company’s foreign subsidiaries is the U.S. dollar, except for AMSC Austria, for which the local currency (Euro) is the functional currency. The assets and liabilities of AMSC Austria are translated into U.S. dollars at the exchange rate in effect at the balance sheet date and income and expense items are translated at average rates for the period. Cumulative translation adjustments are excluded from net loss and shown as a separate component of stockholders’ equity. Net foreign currency gains and losses are included in other income (expense), net on the consolidated statements of operations was $0.1 million and less than $0.1 million, for the fiscal years ended March 31, 2023 and 2022, respectively. The Company has no restrictions on the foreign exchange activities of its foreign subsidiaries, including the payment of dividends and other distributions.

Risks and Uncertainties [Policy Text Block]

Risks and Uncertainties

The Company invests its available cash in high credit, quality financial instruments and invests primarily in investment-grade marketable securities, including, but not limited to, government obligations, money market funds and corporate debt instruments.

Several of the Company’s government contracts are being funded incrementally, and as such, are subject to the future authorization, appropriation, and availability of government funding. The Company has a history of successfully obtaining financing under incrementally-funded contracts with the U.S. government and it expects to continue to obtain additional contract modifications in the year ending March 31, 2024 and beyond as incremental funding is authorized and appropriated by the government.

Commitments and Contingencies, Policy [Policy Text Block]

Contingencies

From time to time, the Company may be involved in legal and administrative proceedings and claims of various types. The Company records a liability in its consolidated financial statements for these matters when a loss is known or considered probable and the amount can be reasonably estimated. Management reviews these estimates in each accounting period as additional information is known and adjusts the loss provision when appropriate. If the loss is not probable or cannot be reasonably estimated, a liability is not recorded in the consolidated financial statements. If, with respect to a matter, it is not both probable to result in liability and the amount of loss cannot be reasonably estimated, an estimate of possible loss or range of loss is disclosed unless such an estimate cannot be made. The Company does not recognize gain contingencies until they are realized. Legal costs incurred in connection with loss contingencies are expensed as incurred. See Note 17, “Commitments and Contingencies,” for further information.

Fair Value of Financial Instruments, Policy [Policy Text Block]

Disclosure of Fair Value of Financial Instruments

The Company’s financial instruments consist principally of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, and derivatives. The carrying amounts of cash and cash equivalents, accounts receivable, short-term debt, accounts payable, and accrued expenses due to their short nature approximate fair value at March 31, 2023 and 2022. The estimated fair values have been determined through information obtained from market sources and management estimates. Changes in fair value are recorded to other income (expense), net. The fair value for the contingent consideration is estimated using a Monte Carlo simulation and subject to revaluation at each balance sheet date. The fair value for the warrant arrangements was historically estimated by management based on various assumptions in a lattice model and was subject to revaluation at each balance sheet date. The Company classifies the estimates used to fair value these instruments as Level 3 inputs. See Note 6, “Fair Value Measurements” for a full discussion on fair value measurements.

Note 13 - Contingent Consideration

12 Months Ended

Mar. 31, 2023

Business Combination, Contingent Consideration [Text Block]

13. Contingent Consideration

Contingent Consideration

The Company evaluated the NEPSI Acquisition earnout payment set forth in the Stock Purchase Agreement (see Note 3, "Acquisitions" for further details), which may require settlement in the Company's common stock, and determined the contingent consideration qualified for liability classification and derivative treatment under ASC 815, Derivatives and Hedging. As a result, for each period, the fair value of the contingent consideration will be remeasured and the resulting gain or loss will be recognized in operating expenses until the share amount is fixed.

The following is a summary of the key assumptions used in a Monte Carlo simulation to calculate the fair value of the contingent consideration related to the NEPSI Acquisition:

Fiscal Year 2022	*March 31, 2023*		*December 31, 2022*		*September 30, 2022*		*June 30, 2022*
Revenue risk premium	5.30	%	5.30	%	5.20	%	6.60	%
Revenue volatility	25	%	25	%	25	%	30	%
Stock Price	$4.91		$3.68		$4.38		$5.18
Payment delay (days)	80		80		80		80
Fair value (millions)	$1.3		$0.9		$1.1		$1.4

Fiscal Year 2021	March 31, 2022			December 31, 2021			September 30, 2021			June 30, 2021
Revenue risk premium		6.50	%		6.60	%		6.60	%		6.60	%
Revenue volatility		33	%		33	%		30	%		30	%
Stock Price	$	7.61		$	10.88		$	14.58		$	17.39
Payment delay (days)		80			80			80.00			80.00
Fair value (millions)	$	1.2		$	2.6		$	4.7		$	7.2

The Company recorded a net loss of $0.1 million for the increase in the fair value of the contingent consideration in the twelve months ended March 31, 2023. The change in the fair value of the Company's contingent consideration for the earnout payment on the NEPSI Acquisition resulted in a gain of $5.9 million in the year ended March 31, 2022.

Note 12 - Accounts Payable and Accrued Expenses - Summary of Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Accounts payable	$ 13,935	$ 13,192
Accrued inventories in-transit	2,267	2,212
Accrued other miscellaneous expenses	3,870	2,824
Accrued contract loss	3,464	778
Advanced deposits	5,653	3,021
Accrued compensation	5,430	4,642
Income taxes payable	409	405
Accrued product warranty	2,638	2,066
Accrued restructuring	717	0
Total	$ 38,383	$ 29,140

Note 21 - Business Segments (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Fiscal Years Ended March 31,
	2023		2022
Revenues:
Grid	$	94,631	$	98,876
Wind		11,353		9,559
Total	$	105,984	$	108,435

	Fiscal Years Ended March 31,
	2023			2022
Operating income (loss):
Grid	$	(24,615	)	$	(20,725	)
Wind		(2,547	)		(1,554	)
Unallocated corporate expenses		(5,847	)		1,190
Total	$	(33,009	)	$	(21,089	)

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

	*March 31, 2023*		*March 31, 2022*
Grid	$	135,296	$	114,053
Wind		14,361		9,866
Corporate assets		25,904		49,968
Total	$	175,561	$	173,887

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	*March 31,*
	*2023*		*2022*
North America	$	12,125	$	13,446
Europe		141		166
Asia Pacific		43		44
Total	$	12,309	$	13,656

Note 11 - Intangible Assets (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Amortization of Intangible Assets	$ 2.8	$ 2.5
Backlog [Member]
Amortization of Intangible Assets	$ 0.1	$ 0.2

Note 13 - Contingent Consideration (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 70	$ (5,850)

Note 2 - Summary of Significant Accounting Policies - Property Plant and Equipment Useful Life (Details)	Mar. 31, 2023
Machinery and Equipment [Member] \| Minimum [Member]
Property, plant and equipment, useful life (Year)	3 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, plant and equipment, useful life (Year)	10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, plant and equipment, useful life (Year)	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, plant and equipment, useful life (Year)	5 years

Note 3 - Acquisitions - Unaudited Pro Forma Operating Results (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues	$ 105,984	$ 111,265
Operating loss	(33,022)	(20,975)
Net loss	$ (35,056)	$ (19,355)
Basic (in dollars per share)	$ (1.26)	$ (0.71)
Diluted (in dollars per share)	$ (1.26)	$ (0.71)
Shares - basic (in shares)	27,848	27,234
Shares - diluted (in shares)	27,848	27,234

Note 14 - Income Taxes - Income (Loss) Before Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
U.S.	$ (33,924)	$ (21,639)
Foreign	(902)	597
Loss before income tax expense (benefit)	$ (34,826)	$ (21,042)

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2023	Mar. 31, 2022
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	75,000,000	75,000,000
Common stock, shares issued (in shares)	29,937,119	28,919,990
Common stock, shares outstanding (in shares)	29,539,488	28,522,359
Treasury stock, common shares (in shares)	397,631	397,631

Note 3 - Acquisitions

12 Months Ended

Mar. 31, 2023

Business Combination Disclosure [Text Block]

3. Acquisitions

2021 Acquisition of Neeltran

On May 6, 2021, the Company entered into a Purchase and Sale Agreement (the "Real Property Purchase Agreement") and a Stock Purchase Agreement (the "Neeltran Stock Purchase Agreement") with the selling equity holders named therein.

Pursuant to the terms of the Neeltran Stock Purchase Agreement, the Company purchased all of the issued and outstanding shares of capital stock of Neeltran, Inc., a Connecticut corporation ("Neeltran") and Neeltran International, Inc., a Connecticut corporation ("International") for $1.0 million in cash and 301,556 shares of the Company's common stock, $.01 par value per share ("AMSC Shares"), that were paid and issued, respectively, to the Neeltran selling stockholders (the "Neeltran Acquisition"). The Company also paid $1.1 million to International selling stockholders to pay off previous loans made by them to Neeltran.

Also on May 6, 2021, pursuant to the terms of the Real Property Purchase Agreement, the Company's wholly-owned Connecticut limited liability company, AMSC Husky LLC ("AMSC Husky"), purchased the real property that serves as Neeltran's headquarters for $4.3 million, of which (a) $2.4 million was paid in immediately available funds by AMSC Husky to the owners of such real property, and (b) $1.9 million was paid directly to TD Bank as full payment for the outstanding indebtedness secured by the mortgage on such real property.

Additionally, the Company paid approximately $7.6 million, including $1.9 million of indebtedness secured by the mortgage on the real property as described above, directly to Neeltran lenders at closing to extinguish outstanding Neeltran indebtedness to third parties. The total purchase price of $16.4 million includes cash paid, the fair value of the AMSC Shares issued at closing and the debt payoff on behalf of the sellers as follows (in millions):

Cash payment	$	4.4
Issuance of 301,556 shares of Company's common stock		4.4
Debt payment to third party lenders on behalf of sellers		7.6
Total consideration	$	16.4

The Neeltran Acquisition completed by the Company during the fiscal year ended March 31, 2022, has been accounted for under the purchase method of accounting in accordance with ASC 805, Business Combinations. The Company allocated the purchase price to the assets acquired and liabilities assumed at their estimated fair values as of the date of Neeltran Acquisition. The excess of the purchase price paid by the Company over the estimated fair value of net assets acquired has been recorded as goodwill. As Neeltran was previously a private company, the adoption of Accounting Standards Codification 842 ("ASC 842") was completed as part of the Neeltran Acquisition. See Note 16 "Leases" for further details. Neeltran had previously adopted Accounting Standards Codification 606, Revenue from Contracts with Customers ("ASC 606") as part of prior year audited financial statements.

The following table summarizes the allocation of the purchase price based on the estimated fair value of the assets acquired and liabilities assumed in connection with the Neeltran Acquisition (in millions):

Cash and short-term investments	$	0.5
Net working capital (excluding inventory and deferred revenue)		(0.9	)
Inventory		9.0
Property, plant and equipment		6.5
Deferred revenue		(10.0	)
Deferred tax liability		(2.3	)
Net tangible assets/(liabilities)		2.8

Backlog		0.1
Trade names and trademarks		1.2
Customer relationships		3.5
Net identifiable intangible assets/(liabilities)		4.8

Goodwill		8.8

Total purchase consideration	$	16.4

Inventory includes a $0.6 million adjustment to step up the inventory balance to fair value consistent with the purchase price allocation. The fair value was based on the estimated selling price of the inventory, less the remaining manufacturing and selling cost and a normal profit margin on those manufacturing and selling efforts. The inventory step up adjustment increased cost of revenue by $0.6 million in the twelve month period ended March 31, 2022 as the inventory was sold. This increase is not reflected in the pro forma condensed consolidated statements of operations because it does not have a continuing impact beyond the first year.

Backlog of $0.1 million was evaluated using the multi period excess earnings method under the income approach. The contracts with customers do not provide for any guarantees to source all future requirements from the Company. The amortization method being utilized is economic consumption estimated over a two year period with the expense being allocated to cost of revenues.

Customer relationships of $3.5 million relates to customers currently under contract and was determined based on a multi period excess earnings method under the income approach. The method of amortization being utilized is the economic consumption over 7 years with the expense being allocated to selling, general and administrative ("SG&A").

Trade names and trademarks of $1.2 million were reviewed using the assumption that the Company would continue to utilize the Neeltran trade name indefinitely. The relief from royalty method was utilized using a 1% royalty rate on revenues with a 24.5% discount rate over 15 years.

The goodwill represents the value associated with the acquired workforce and expected synergies related to the Neeltran Acquisition. Goodwill resulting from the Neeltran Acquisition was assigned to the Company's Grid business segment. Goodwill recognized in the Neeltran Acquisition is not deductible for tax purposes.

Unaudited Pro Forma Operating Results

The unaudited pro forma condensed consolidated statement of operations for the years ended March 31, 2023 and 2022 are presented as if the Neeltran Acquisition had occurred on April 1, 2021.

	*Twelve Months Ended March 31,*
	*2023*			*2022*
Revenues	$	105,984		$	111,265
Operating loss		(33,022	)		(20,975	)
Net loss	$	(35,056	)	$	(19,355	)

Net loss per common share
Basic	$	(1.26	)	$	(0.71	)
Diluted	$	(1.26	)	$	(0.71	)
Shares - basic		27,848			27,234
Shares - diluted		27,848			27,234

The pro forma amounts include the historical operating results of the Company, and Neeltran, with appropriate adjustments that give effect to acquisition related costs, income taxes, intangible amortization resulting from the Neeltran Acquisition and certain conforming accounting policies of the Company. The pro forma amounts are not necessarily indicative of the operating results that would have occurred if the Neeltran Acquisition and related transactions had been completed at the beginning of the applicable periods presented. In addition, the pro forma amounts are not necessarily indicative of operating results in future periods.

Acquisition of NEPSI

On October 1, 2020 (the “NEPSI Acquisition Date”), the Company entered into a Stock Purchase Agreement (the “NEPSI Stock Purchase Agreement”) with the selling stockholders named therein. Pursuant to the terms of the Stock Purchase Agreement and concurrently with entering into such agreement, the Company acquired all of the issued and outstanding (i) shares of capital stock of Northeast Power Systems, Inc., a New York corporation (“NEPSI”), and (ii) membership interests of Northeast Power Realty, LLC, a New York limited liability company, which holds the real property that serves as NEPSI’s headquarters (the "NEPSI Acquisition"). NEPSI is a U.S.-based global provider of medium-voltage metal-enclosed power capacitor banks and harmonic filter banks for use on electric power systems. NEPSI is a wholly-owned subsidiary of the Company and is operated by its Grid business unit. The purchase price was $26.0 million in cash and 873,657 restricted shares of common stock of the Company. As part of the transaction, the selling stockholders may receive up to an additional 1,000,000 shares of common stock of the Company upon the achievement of certain specified revenue objectives during varying periods of up to four years following closing of the NEPSI Acquisition.

Note 9 - Prepaid and Other Current Assets

12 Months Ended

Mar. 31, 2023

Prepaid and Other Current Assets [Text Block]

9. Prepaid and Other Current Assets

During fiscal 2022, the Company conducted an analysis as to whether it was entitled to employee retention credits (“ERC”) under the CARES Act as amended by the Taxpayer Certainty and Disaster Tax Relief Act of 2020 and the American Plan Act of 2021. Based on the analysis, the Company determined that it was entitled to an ERC of approximately $3.3 million related to payroll taxes paid in the first and second quarters of 2021 and the first quarter of 2020. The Company determined it met all the criteria required under the gross receipts test of the applicable Internal Revenue Service regulations related to ERCs.

As accounting for payroll tax credits are not within the scope of ASC 740, Income Taxes, the Company has chosen to account for the ERCs by analogizing to the International Accounting Standards Board IAS 20, Accounting for Government Grants and Disclosure of Government Assistance. In accordance with IAS 20, an entity recognizes government grants only when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. The Company evaluated its eligibility for the ERC and determined that it met all the criteria to claim a refundable tax credit against the employer portion of Social Security taxes for up to 70% of the qualified wages the Company paid to employees for the three month periods ended March 31, 2021 and June 30, 2021 and for up to 50% of the qualified wages the Company paid to employees for the three month period ended March 31, 2020.

The Company recorded a $3.3 million receivable in Prepaid expenses and other current assets and a benefit of $1.8 million to Cost of revenues, $0.8 million to SG&A and $0.7 million to Research and development in the fiscal year ended March 31, 2023 for the ERC that is expected to be received based on the amended filings.

Note 6 - Fair Value Measurements

12 Months Ended

Mar. 31, 2023

Fair Value Disclosures [Text Block]

6. Fair Value Measurements

A valuation hierarchy for disclosure of the inputs to valuation used to measure fair value has been established. This hierarchy prioritizes the inputs into three broad levels as follows:

Level 1	-	Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2	-	Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability, and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

Level 3	-	Unobservable inputs that reflect the Company’s assumptions that market participants would use in pricing the asset or liability. The Company develops these inputs based on the best information available, including its own data.

The Company provides a gross presentation of activity within Level 3 measurement roll-forward and details of transfers in and out of Level 1 and 2 measurements. A change in the hierarchy of an investment from its current level is reflected in the period during which the pricing methodology of such investment changes. Disclosure of the transfer of securities from Level 1 to Level 2 or Level 3 is made in the event that the related security is significant to total cash and investments. The Company did not have any transfers of assets and liabilities from Level 1, Level 2 or Level 3 of the fair value measurement hierarchy during the year ended March 31, 2023.

A financial asset’s or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

Valuation Techniques

Cash Equivalents

Contingent Consideration

Contingent consideration relates to the earnout payment for the NEPSI Acquisition. See Note 3 "Acquisitions" and Note 12, "Contingent Consideration" for further discussion. The Company relied on a Monte Carlo simulation pricing method to determine the fair value of the contingent consideration on the NEPSI Acquisition Date and will continue to revalue the fair value of the contingent consideration at each subsequent balance sheet date until the final settlement date, with the resulting gain or loss recorded in operating expenses.

The following table provides the assets and liabilities carried at fair value on a recurring basis, measured as of March 31, 2023 and 2022 (in thousands):

	*Total Carrying Value*		*Quoted Prices in Active Markets (Level 1)*		*Significant Other Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*
March 31, 2023:
Assets:
Cash equivalents	$	7,913	$	7,913	$	—	$	—
Derivative liabilities:
Contingent Consideration	$	1,270	$	—	$	—	$	1,270

	Total Carrying Value		*Quoted Prices in Active Markets (Level 1)*		*Significant Other Observable Inputs (Level 2)*		*Significant Unobservable Inputs (Level 3)*
March 31, 2022:
Assets:
Cash equivalents	$	17,641	$	17,641	$	—	$	—
Derivative liabilities:
Contingent Consideration	$	1,200	$	—	$	—	$	1,200

The table below reflects the activity for the Company’s major classes of liabilities measured at fair value on a recurring basis (in thousands):

	*Acquisition Contingent Consideration*
Balance at March 31, 2021	$	7,050
Change in fair value		(5,850	)
Balance at March 31, 2022	$	1,200
Change in fair value		70
Balance at March 31, 2023	$	1,270

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.

Note 6 - Fair Value Measurements - Assets and Liabilities Carried at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021
Fair value (millions)	$ 1,300	$ 900	$ 1,100	$ 1,400	$ 1,200	$ 2,600	$ 4,700	$ 7,200
Fair Value, Recurring [Member] \| Reported Value Measurement [Member]
Cash equivalents	7,913				17,641
Fair value (millions)	1,270				1,200
Fair Value, Recurring [Member] \| Reported Value Measurement [Member] \| Fair Value, Inputs, Level 1 [Member]
Cash equivalents	7,913				17,641
Fair value (millions)	0				0
Fair Value, Recurring [Member] \| Reported Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Cash equivalents	0				0
Fair value (millions)	0				0
Fair Value, Recurring [Member] \| Reported Value Measurement [Member] \| Fair Value, Inputs, Level 3 [Member]
Cash equivalents	0				0
Fair value (millions)	$ 1,270				$ 1,200

Note 5 - Goodwill and Other Intangibles - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
March 31, 2021	$ 43,471
Less impairment loss	0	$ 0
March 31, 2022	43,471	43,471
Grid [Member]
March 31, 2021	43,471	34,634
Neeltran Acquisition		8,837
Less impairment loss	0
March 31, 2022	$ 43,471	$ 43,471

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.

Note 20 - Restructuring (Details Textual) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Jan. 24, 2023	Mar. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Restructuring and Related Cost, Workforce To be Reduced Percentage	5.00%
Restructuring Charges			$ 1,048	$ 0
Employee Severance [Member]
Restructuring Charges	$ 1,000	$ 1,048

Note 12 - Accounts Payable and Accrued Expenses (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

	*March 31, 2023*		*March 31, 2022*
Accounts payable	$	13,935	$	13,192
Accrued inventories in-transit		2,267		2,212
Accrued other miscellaneous expenses		3,870		2,824
Accrued contract loss		3,464		778
Advanced deposits		5,653		3,021
Accrued compensation		5,430		4,642
Income taxes payable		409		405
Accrued product warranty		2,638		2,066
Accrued restructuring		717		-
Total	$	38,383	$	29,140

Schedule of Product Warranty Liability [Table Text Block]

	*Fiscal Years Ended March 31,*
	*2023*			*2022*
Balance at beginning of period	$	2,066		$	2,053
Acquired Warranty Obligation		-			248
Change in accruals for warranties during the period		2,276			618
Settlements during the period		(1,704	)		(853	)
Balance at end of period	$	2,638		$	2,066

Note 4 - Revenue Recognition - Revenues by Major Customers (Details)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Grid [Member] \| Fuji Bridex Pte Ltd [Member]
Fuji Bridex Pte Ltd	15.00%	14.00%

Note 21 - Business Segments - Total Business Segments Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Total assets	$ 175,561	$ 173,887
Operating Segments [Member] \| Grid [Member]
Total assets	135,296	114,053
Operating Segments [Member] \| Wind [Member]
Total assets	14,361	9,866
Corporate, Non-Segment [Member]
Total assets	$ 25,904	$ 49,968

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
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-Section 50
-Paragraph 3
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Note 22 - Recent Accounting Pronouncements

12 Months Ended

Mar. 31, 2023

Accounting Standards Update and Change in Accounting Principle [Text Block]

22. Recent Accounting Pronouncements

In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The amendments in ASU 2016-13 will provide more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. The ASU is effective for annual reporting periods beginning after December 15, 2019, including interim periods within that year. Following the release of ASU 2019-10 in November 2019, the new effective date, as long as the Company remains a smaller reporting company, would be annual reporting periods beginning after December 15, 2022. The Company evaluated the impact of the adoption of ASU 2016-13, and does not expect it to have a material impact on its consolidated financial statements.

In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. The amendments in ASU 2021-08 will improve the accounting for acquired revenue contracts with customers in a business combination. Following the release of ASU 2021-08 in October 2021, the new effective date will be annual reporting periods beginning after December 15, 2022. The Company evaluated the impact of the adoption of ASU 2021-08, and does not expect it to have a material impact on its consolidated financial statements.

In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance. The amendments in ASU 2021-10 will improve financial reporting by requiring disclosures that increase the transparency of transactions with government accounted for by applying a grant or contribution accounting model by analogy. Following the release of ASU 2021-10 in November 2021, the new effective date is annual reporting periods beginning after December 15, 2021. As of April 1, 2022, the Company adopted ASU 2021-10 and noted no material impact on its consolidated financial statements.

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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Note 17 - Stockholders' Equity - Options Activities (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Outstanding, options (in shares)	98,013
Outstanding, weighted-average exercise price (in dollars per share)	$ 28.22
Granted (in shares)	20,564	0
Granted, weighted-average exercise price (in dollars per share)	$ 5.92
Exercised (in shares)	0
Exercised, weighted-average exercise price (in dollars per share)	$ 0
Canceled/forfeited, options (in shares)	(37,572)
Canceled/forfeited, weighted-average exercise price (in dollars per share)	$ 40.42
Outstanding, options (in shares)	81,005	98,013
Outstanding, weighted-average exercise price (in dollars per share)	$ 16.90	$ 28.22
Outstanding, weighted-average remaining contractual term (Year)	3 years 4 months 24 days
Outstanding, aggregate intrinsic value	$ 0
Exercisable, options (in shares)	60,441
Exercisable, weighted-average exercise price (in dollars per share)	$ 20.63
Exercisable, weighted-average remaining contractual term (Year)	1 year 4 months 24 days
Fully vested and expected to vest, options (in shares)	80,274
Fully vested and expected to vest, weighted-average exercise price (in dollars per share)	$ 17.00
Fully vested and expected to vest, weighted-average remaining contractual term (Year)	3 years 3 months 18 days
Fully vested and expected to vest, aggregate intrinsic value	$ 0

Note 4 - Revenue Recognition 2 (Details Textual) $ in Millions	Mar. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Month)	12 months
Revenue, Remaining Performance Obligation, Amount	$ 125.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01
Revenue, Remaining Performance Obligation, Amount	$ 31.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01 \| Minimum [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Month)	13 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01 \| Maximum [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Month)	60 months

Note 15 - Debt

12 Months Ended

Mar. 31, 2023

Debt Disclosure [Text Block]

15. Debt

As part of the Neeltran Acquisition, the Company identified four equipment financing agreements that Neeltran had entered into prior to the acquisition on May 6, 2021. The Company determined to account for these agreements as a debt transaction and recorded current and long-term debt liabilities of $0.1 million each during the twelve months ended March 31, 2022. The current and long-term debt balance is $0.1 million and less than $0.1 million, respectively, as of March 31, 2023.

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.

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-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Note 10 - Property, Plant and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Depreciation, Depletion and Amortization	$ 2.6	$ 2.7

Note 16 - Leases

12 Months Ended

Mar. 31, 2023

Lessee, Operating Leases [Text Block]

16. Leases

The Company determines whether a contract is or contains a lease at inception of a contract. The Company defines a lease as a contract, or part of a contract, that conveys the right to control the use of identified property or equipment (an identified asset) for a period of time in exchange for consideration. Control over the use of the identified asset means that the Company have both the right to obtain substantially all of the economic benefits from the use of the asset and the right to direct the use of the asset.

The discount rate was calculated using an incremental borrowing rate based on an assessment prepared by the Company through the use of Company credit ratings, consideration of its lease populations potential risk to its total capital structure, and a market rate for a collateralized loan for its risk profile, calculated by a third party.

Following the Neeltran Acquisition, the Company evaluated all open Neeltran contracts at the date of the acquisition to determine if any applied under ASC 842 as Neeltran, a private company, had deferred adopting ASC 842 prior to the Neeltran Acquisition, as permitted. The Company identified nine lease contracts with terms greater than twelve months and evaluated them under ASC 842 guidance. As part of the implementation, the Company identified one lease contract that classified as a financing lease. The Company does not expect a material impact to the financial statements on an ongoing basis resulting from the adoption of the ASC 842 standard for the Neeltran business and Neeltran will follow the existing policies below.

Operating Leases

All significant lease arrangements are recognized at lease commencement. Operating lease right–of-use assets and lease liabilities are recognized at commencement. The operating lease right-of-use asset includes any lease payments related to initial direct cost and prepayments and excludes any lease incentives. Lease expense is recognized on a straight-line basis over the lease term. The Company enters into a variety of operating lease agreements through the normal course of its business, but primarily real estate leases to support its operations. The real estate lease agreements generally provide for fixed minimum rental payments and the payment of real estate taxes and insurance. Many of these real estate leases have one or more renewal options that allow the Company, at its discretion, to renew the lease for varying periods up to five years or to terminate the lease. Only renewal options or termination rights that the Company believed were likely to be exercised were included in the lease calculations.

The Company also enters into leases for vehicles, IT equipment and service agreements, and other leases related to its manufacturing operations that are also included in the right-of-use assets and lease liability accounts if they are for a term of longer than twelve months. However, many of these leases are either short-term in nature or immaterial. The Company has made the policy election to exclude short-term leases from the balance sheet.

Finance Leases

As part of the adoption of ASC 842 at Neeltran, the Company identified one lease contract that is classified as a financing lease. In February 2020, Neeltran entered into a contract to lease a copy machine for an initial term of 39 months, or through May 2023. The Company concluded that the lease should be classified and accounted for as a finance lease as the total value of the lease payments are greater than fair value of the asset. Accordingly, on May 6, 2021, the Company recognized a finance lease right-of-use asset and a finance lease liability of $13.2 thousand on the Neeltran opening balance sheet. As of March 31, 2023, the right-of-use asset related to the finance lease was $1.0 thousand, net of accumulated amortization of $12.2 thousand, and is included in the property and equipment, net on the Company's consolidated balance sheet.

Finance lease right-of-use assets and lease liabilities are recognized similar to an operating lease, at the lease commencement date or the date the lessor makes the leased asset available for use. Finance lease right-of-use assets are generally amortized on a straight-line basis over the lease term, and the carrying amount of the finance lease liabilities are (1) accreted to reflect interest using the incremental borrowing rate if the rate implicit in the lease is not readily determinable, and (2) reduced to reflect lease payments made during the period. Amortization expense for finance lease right-of-use assets and interest accretion on finance lease liabilities are recorded to depreciation expense and interest expense, respectively in the Company's consolidated statement of operations.

Supplemental balance sheet information related to leases at March 31, 2023 and 2022 are as follows:

	*March 31, 2023*			*March 31, 2022*
Leases:
Right-of-use assets - Financing		1			8
Right-of-use assets - Operating		2,857			3,502
Total right-of-use assets	$	2,858		$	3,510

Lease liabilities - ST Financing		1			7
Lease liabilities - ST Operating		807			740
Lease liabilities - LT Financing		-			1
Lease liabilities - LT Operating		2,184			2,900
Total lease liabilities	$	2,992		$	3,648

Weighted-average remaining lease term		3.95			4.93
Weighted-average discount rate		6.46	%		6.36	%

The costs related to the Company's finance lease are not material. The costs related to the Company's operating leases for the fiscal years ended March 31, 2023 and 2022, are as follows (in thousands):

	Year ended		Year ended
	March 31, 2023		March 31, 2022
Operating Lease:
Operating lease costs - fixed	$	1,026	$	944
Operating lease costs - variable		156		134
Short-term lease costs		127		258
Total lease costs	$	1,309	$	1,336

The Company’s estimated minimum future lease obligations under the Company's leases are as follows:

	*Operating Leases*
Year ended March 31,
2024	$	972
2025		781
2026		720
2027		580
2028		357
Total minimum lease payments		3,410
Less: interest		(418	)
Present value of lease liabilities	$	2,992

Note 3 - Acquisitions (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	May 06, 2021	Oct. 01, 2020	Mar. 31, 2023	Mar. 31, 2022
Payments to Acquire Businesses, Gross			$ (0)	$ 11,479
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.01	$ 0.01
Cost of Revenue, Total			$ 97,463	$ 94,943
Backlog [Member]
Finite-Lived Intangible Asset, Useful Life (Year)				2 years
Customer Relationships [Member]
Finite-Lived Intangible Asset, Useful Life (Year)				7 years
AMSC Husky LLC [Member]
Payments to Acquire Real Estate	$ 4,300
Neeltran Inc. [Member]
Payments to Acquire Businesses, Gross	4,400
Business Combination, Consideration Transferred, Total	16,400
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Inventory				$ 600
Cost of Revenue, Total				600
Neeltran Inc. [Member] \| Trademarks and Trade Names [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets	$ 1,200			1,200
Neeltran Inc. [Member] \| Trademarks and Trade Names [Member] \| Royalty Rate [Member]
Intangible Assets, Measurement Input (Rate)	1.00%
Neeltran Inc. [Member] \| Trademarks and Trade Names [Member] \| Measurement Input, Discount Rate [Member]
Intangible Assets, Measurement Input (Rate)	24.50%
Neeltran Inc. [Member] \| Trademarks and Trade Names [Member] \| Measurement Input, Expected Term [Member]
Intangible Assets, Measurement Input (Rate)	0.15%
Neeltran Inc. [Member] \| Backlog [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 100			100
Finite-Lived Intangible Asset, Useful Life (Year)	2 years
Neeltran Inc. [Member] \| Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 3,500			$ 3,500
Finite-Lived Intangible Asset, Useful Life (Year)	7 years
Northeast Power Systems, Inc (NEPSI) [Member]
Payments to Acquire Businesses, Gross		$ 26,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)		873,657
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Number of Shares (in shares)		1,000,000
Neeltran Inc. Sellling Stockholders [Member] \| Neeltran Inc. [Member]
Payments to Acquire Businesses, Gross	$ 1,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	301,556
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 1
Capanna, Sr. and Capanna, Jr. [Member] \| Neeltran Inc. [Member]
Payments to Acquire Businesses, Gross	$ 1,100
Owners of Neeltran Headquarters [Member] \| AMSC Husky LLC [Member]
Payments to Acquire Real Estate	2,400
Neeltran Third Party Lenders [Member] \| Neeltran Inc. [Member]
Payments to Acquire Businesses, Gross	7,600
Neeltran Third Party Lenders [Member] \| Neeltran Inc. [Member] \| Indebtedness Secured by Mortgage on Real Property [Member]
Payments to Acquire Businesses, Gross	$ 1,900

Note 18 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Restricted Cash and Cash Equivalents, Noncurrent	$ 582	$ 6,148
Restricted Cash and Cash Equivalents, Current	$ 1,700

Note 17 - Stockholders' Equity (Tables)

12 Months Ended

Mar. 31, 2023

Share-Based Payment Arrangement, Cost by Plan [Table Text Block]

	Fiscal years ended March 31,
	2023		2022
Stock options	$	32	$	3
Restricted stock and stock awards		4,656		4,615
Employee stock purchase plan		41		43
Total stock-based compensation expense	$	4,729	$	4,661

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	Fiscal years ended March 31,
	2023		2022
Cost of revenues	$	283	$	209
Research and development		865		820
Selling, general and administrative		3,581		3,632
Total	$	4,729	$	4,661

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	*Options / Shares*			*Weighted-Average Exercise Price*		*Weighted-Average Remaining Contractual Term*		*Aggregate Intrinsic Value (thousands)*
Outstanding at March 31, 2022		98,013		$	28.22
Granted		20,564			5.92
Exercised		—			—
Canceled/forfeited		(37,572	)		40.42
Outstanding at March 31, 2023		81,005		$	16.90		3.4		-
Exercisable at March 31, 2023		60,441		$	20.63		1.4		-
Fully vested and expected to vest at March 31, 2023		80,274		$	17.00		3.3		-

Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]

	Fiscal year ended March 31,			Fiscal year ended March 31,
	2023			2022
Expected volatility		71.4	%		N/A
Risk-free interest rate		3.1	%		N/A
Expected life (years)		6.14			N/A
Dividend yield	None				N/A

Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]

	Shares			Weighted Average Grant Date Fair Value		Intrinsic Aggregate Value (thousands)
Outstanding at March 31, 2022		1,102,166		$	9.62
Granted		914,306			4.84
Vested		(460,973	)		9.02
Forfeited		(77,500	)		10.39
Outstanding at March 31, 2023		1,477,999		$	6.81	$	7,257

Note 11 - Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Accumulated Amortization	$ (13,134)	$ (10,350)
Net Book Value	6,727
Intangible assets, gross amount	21,661	21,661
Intangible assets, net	8,527	11,311
Trademarks and Trade Names [Member]
Trade names and trademarks	1,800	1,800
Licensing Agreements [Member]
Gross Amount	3,610	3,610
Accumulated Amortization	(3,610)	(3,610)
Net Book Value	0	$ 0
Estimated Useful Life (Year)		7 years
Backlog [Member]
Gross Amount	681	$ 681
Accumulated Amortization	(675)	(631)
Net Book Value	6	$ 50
Estimated Useful Life (Year)		2 years
Customer Relationships [Member]
Gross Amount	9,600	$ 9,600
Accumulated Amortization	(4,980)	(2,723)
Net Book Value	4,620	$ 6,877
Estimated Useful Life (Year)		7 years
Core Technology and Know-how [Member]
Gross Amount	5,970	$ 5,970
Accumulated Amortization	(3,869)	(3,386)
Net Book Value	$ 2,101	$ 2,584
Core Technology and Know-how [Member] \| Minimum [Member]
Estimated Useful Life (Year)		5 years
Core Technology and Know-how [Member] \| Maximum [Member]
Estimated Useful Life (Year)	10 years

Note 17 - Stockholders' Equity - Stock-based Compensation Expense by Financial Statement Line Item (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Total stock-based compensation expense	$ 4,729	$ 4,661
Cost of Sales [Member]
Total stock-based compensation expense	283	209
Research and Development Expense [Member]
Total stock-based compensation expense	865	820
Selling, General and Administrative Expenses [Member]
Total stock-based compensation expense	$ 3,581	$ 3,632

Note 11 - Intangible Assets

12 Months Ended

Mar. 31, 2023

Intangible Assets Disclosure [Text Block]

11. Intangible Assets

Intangible assets at March 31, 2023 and 2022 consisted of the following (in thousands):

	*2023*							*2022*
	*Gross Amount*		*Accumulated Amortization*			*Net Book Value*		*Gross Amount*		*Accumulated Amortization*			*Net Book Value*		*Estimated Useful Life*
Licenses	$	3,610	$	(3,610	)	$	—	$	3,610	$	(3,610	)	$	—		7
Backlog		681		(675	)		6		681		(631	)		50		2
Trade names and trademarks		1,800		-			1,800		1,800		-			1,800		Indefinite
Customer relationships		9,600		(4,980	)		4,620		9,600		(2,723	)		6,877		7
Core technology and know-how		5,970		(3,869	)		2,101		5,970		(3,386	)		2,584		5-10
Intangible assets	$	21,661	$	(13,134	)	$	8,527	$	21,661	$	(10,350	)	$	11,311

The Company recorded intangible amortization expense of $2.8 million and $2.5 million, for the fiscal years ended March 31, 2023 and 2022, respectively. Additionally, the Company recorded less than $0.1 million and $0.2 million related to intangible amortization related to backlog that is reported in cost of revenues for the fiscal years ended March 31, 2023, and 2022, respectively.

Expected future amortization expense related to intangible assets is as follows (in thousands):

Fiscal years ending March 31,	*Total*
2024	$	2,158
2025		1,648
2026		1,221
2027		1,085
Thereafter		615
Total	$	6,727

The Company's intangible assets relate entirely to the Grid business segment operations in the United States.

Note 23 - Subsequent Events

12 Months Ended

Mar. 31, 2023

Subsequent Events [Text Block]

23. Subsequent Events

The Company has performed an evaluation of subsequent events through the time of filing this Annual Report on Form 10-K with the SEC, and has determined that there are no such events to report.

Note 12 - Accounts Payable and Accrued Expenses (Details Textual)	12 Months Ended
	Mar. 31, 2023
Minimum [Member]
Extended Warranty Trigger Period (Year)	1 year
Maximum [Member]
Extended Warranty Trigger Period (Year)	3 years

Note 3 - Acquisitions - Purchase Price (Details) (Parentheticals)	May 06, 2021 shares
Neeltran Inc. [Member] \| Neeltran Inc. Sellling Stockholders [Member]
Issuance of common stock, shares (in shares)	301,556

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Inventory Valuation Reserves	$ 1,500	$ 1,900
Asset Impairment Charges	0	0
Goodwill, Impairment Loss	0	0
Revenue from Contract with Customer, Including Assessed Tax	$ 105,984	$ 108,435
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	1,421,771	1,495,402
Gain (Loss), Foreign Currency Transaction, before Tax	$ 100	$ 100
Derivative [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	1,000,000.0	1,000,000.0
Held Transactions [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 600	$ 1,200
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Anovion LLC [Member]
Concentration Risk, Percentage	21.00%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Fuji Bridex Pte Ltd [Member]
Concentration Risk, Percentage	15.00%	31.00%

Note 1 - Nature of the Business and Operations and Liquidity (Details Textual) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2023	Mar. 31, 2023	Mar. 31, 2022	Feb. 28, 2021
Retained Earnings (Accumulated Deficit)		$ (1,055,547)	$ (1,020,506)
Cash, Cash Equivalents, and Marketable Securities		23,400
Net Cash Provided by (Used in) Operating Activities		$ (22,485)	$ (18,977)
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent	5.00%
Payments for Restructuring	$ 1,000
Restructuring and Related Cost, Expected Annual Savings	$ 5,000
Inox Wind Limited [Member]
Supply Commitment, Default, Letters of Credit to be Received				$ 250,000

Amount of accumulated undistributed earnings (deficit).

Note 21 - Business Segments

12 Months Ended

Mar. 31, 2023

Segment Reporting Disclosure [Text Block]

21. Business Segments

The Company reports its financial results in two reportable business segments: Grid and Wind. In accordance with ASC 280, Segment Reporting, we aggregate four operating segments into one reporting segment for financial reporting purposes due to their similar operating and financial characteristics. Our operating segments reflect the way in which internally-reported financial information is used to make decisions and allocate resources.

Through the Company’s power grid offerings, the Grid business segment enables electric utilities, industrial facilities, and renewable energy project developers to connect, transmit and distribute smarter, cleaner and better power through its transmission planning services, power electronics, and superconductor-based systems. The sales process is enabled by transmission planning services that allow it to identify power grid congestion, poor power quality and other risks, which helps the Company determine how its solutions can improve network performance. These services often lead to sales of grid interconnection solutions for wind farms and solar power plants, power quality systems, and transmission and distribution cable systems. The Company also sells ship protection products to the U.S. Navy through its Grid business segment.

Through the Company’s wind power offerings, the Wind business segment enables manufacturers to field highly competitive wind turbines through its advanced power electronics and control system products, engineered designs, and support services. The Company supplies advanced power electronics and control systems, licenses its highly engineered wind turbine designs, and provides extensive customer support services to wind turbine manufacturers. The Company’s design portfolio includes a broad range of drive trains and power ratings of 2 megawatts ("MWs") and higher. The Company provides a broad range of power electronics and software-based control systems that are highly integrated and designed for optimized performance, efficiency, and grid compatibility.

The operating results for the two business segments are as follows (in thousands):

	Fiscal Years Ended March 31,
	2023		2022
Revenues:
Grid	$	94,631	$	98,876
Wind		11,353		9,559
Total	$	105,984	$	108,435

	Fiscal Years Ended March 31,
	2023			2022
Operating income (loss):
Grid	$	(24,615	)	$	(20,725	)
Wind		(2,547	)		(1,554	)
Unallocated corporate expenses		(5,847	)		1,190
Total	$	(33,009	)	$	(21,089	)

Total assets for the two business segments as of March 31, 2023 and March 31, 2022 are as follows (in thousands):

	*March 31, 2023*		*March 31, 2022*
Grid	$	135,296	$	114,053
Wind		14,361		9,866
Corporate assets		25,904		49,968
Total	$	175,561	$	173,887

The accounting policies of the business segments are the same as those for the consolidated Company. The Company’s business segments have been determined in accordance with the Company’s internal management structure, which is organized based on operating activities. The Company evaluates performance based upon several factors, of which the primary financial measures are segment revenues and segment operating loss. The disaggregated financial results of the segments reflect allocation of certain functional expense categories consistent with the basis and manner in which Company management internally disaggregates financial information for the purpose of assisting in making internal operating decisions. In addition, certain corporate expenses which the Company does not believe are specifically attributable or allocable to either of the two business segments have been excluded from the segment operating loss.

Unallocated corporate expenses primarily consist of a loss on contingent consideration of $0.1 million, stock-based compensation expense of $4.7 million and a restructuring charge of $1.0 million in the fiscal year ended March 31, 2023. Unallocated corporate expenses primarily consist of a gain on contingent consideration of $5.9 million offset by stock-based compensation expense of $4.7 million in the year ended March 31, 2022.

Geographic information about property, plant and equipment associated with particular regions is as follows (in thousands):

	*March 31,*
	*2023*		*2022*
North America	$	12,125	$	13,446
Europe		141		166
Asia Pacific		43		44
Total	$	12,309	$	13,656

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 22
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Note 12 - Accounts Payable and Accrued Expenses - Product Warranty Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Balance at beginning of period	$ 2,066	$ 2,053
Acquired Warranty Obligation	0	248
Change in accruals for warranties during the period	2,276	618
Settlements during the period	(1,704)	(853)
Balance at end of period	$ 2,638	$ 2,066

Note 2 - Summary of Significant Accounting Policies - Reconciliation of Numerators and Denominators of EPS Calculation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net loss	$ (35,041)	$ (19,193)
Weighted-average shares of common stock outstanding (in shares)	29,038	28,293
Weighted-average shares subject to repurchase (in shares)	(1,190)	(1,090)
Shares used in per-share calculation - basic (in shares)	27,848	27,203
Shares used in per-share calculation - diluted (in shares)	27,848	27,203
Net loss per share - basic (in dollars per share)	$ (1.26)	$ (0.71)
Net loss per share - diluted (in dollars per share)	$ (1.26)	$ (0.71)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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

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Note 21 - Business Segments (Details Textual) $ in Thousands	12 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)
Number of Reportable Segments	2
Number of Operating Segments	4
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 70	$ (5,850)
Share-Based Payment Arrangement, Expense	4,729	4,661
Restructuring Charges	$ 1,048	$ 0

Note 8 - Inventory (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of Inventory, Current [Table Text Block]

	*March 31, 2023*		*March 31, 2022*
Raw materials	$	16,654	$	11,020
Work-in-process		15,200		10,462
Finished goods		2,996		1,326
Deferred program costs		2,136		858
Inventory	$	36,986	$	23,666

Note 14 - Income Taxes (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	Fiscal years ended March 31,
	2023			2022
Income/(Loss) before income tax expense:
U.S.	$	(33,924	)	$	(21,639	)
Foreign		(902	)		597
Total	$	(34,826	)	$	(21,042	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	*Fiscal years ended March 31,*
	*2023*			*2022*
Current
Federal	$	62		$	252
Foreign		129			302
Total current		191			554

Deferred
Federal		(54	)		(2,270	)
Foreign		78			(133	)
Total deferred		24			(2,403	)

Income tax expense (benefit)	$	215		$	(1,849	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	*Fiscal years ended March 31,*
	*2023*			*2022*
Statutory federal income tax rate		(21	)%		(21	)%
State income taxes, net of federal benefit		(2	)		4
Foreign income tax rate differential		0			1
True-up of NOLs		34			81
Other		1			(8	)
Valuation allowance		(9	)		(66	)
Effective income tax rate		1	%		(9	)%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	*March 31, 2023*			*March 31, 2022*
Deferred tax assets:
Net operating loss carryforwards	$	163,674		$	171,274
Research and development and other tax credit carryforwards		13,837			13,464
Capitalized research and development costs		2,186			-
Accruals and reserves		5,644			5,366
Fixed assets and intangible assets		638			565
Other		1,993			1,432
Gross deferred tax assets		187,972			192,101
Valuation allowance		(183,567	)		(186,618	)
Total deferred tax assets		4,405			5,483

Deferred tax liabilities:
Amortization		(2,011	)		(2,721	)
Other		(1,523	)		(1,835	)
Total deferred tax liabilities		(3,534	)		(4,556	)
Net deferred tax assets	$	871		$	927

Note 8 - Inventory - Summary of Net Inventory (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Raw materials	$ 16,654	$ 11,020
Work-in-process	15,200	10,462
Finished goods	2,996	1,326
Deferred program costs	2,136	858
Inventory	$ 36,986	$ 23,666

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net loss	$ (35,041)	$ (19,193)
Other comprehensive (loss) gain, net of tax:
China dissolution	1,921	0
Foreign currency translation loss	(59)	(14)
Total other comprehensive (loss) gain, net of tax	1,862	(14)
Comprehensive loss	$ (33,179)	$ (19,207)

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

Note 11 - Intangible Assets - Expected Future Amortization Expense (Details) $ in Thousands	Mar. 31, 2023 USD ($)
2024	$ 2,158
2025	1,648
2026	1,221
2027	1,085
Thereafter	615
Total	$ 6,727

Note 20 - Restructuring

12 Months Ended

Mar. 31, 2023

Restructuring and Related Activities Disclosure [Text Block]

20. Restructuring

The Company accounts for charges resulting from operational restructuring actions in accordance with ASC Topic 420, Exit or Disposal Cost Obligations (“ASC 420”) and ASC Topic 712, Compensation—Nonretirement Postemployment Benefits (“ASC 712”). In accounting for these obligations, the Company is required to make assumptions related to the amounts of employee severance, benefits, and related costs and the time period over which leased facilities will remain vacant, sublease terms, sublease rates and discount rates. Estimates and assumptions are based on the best information available at the time the obligation arises. These estimates are reviewed and revised as facts and circumstances dictate; changes in these estimates could have a material effect on the amount accrued on the consolidated balance sheet.

On January 24, 2023, Daniel P. McGahn, President, CEO and Chairman of the Board, approved a plan to reduce the Company’s global workforce by approximately 5%, effective as of such date. The purpose of the workforce reduction was to reduce operating expenses to better align with the Company’s current revenues. In fiscal 2022, the Company recorded restructuring charges of $1.0 million as a result of this reduction in force, which was comprised of severance pay. All amounts related to these restructuring activities are expected to be paid by March 31, 2024.

The following table presents restructuring charges and cash payments during the year ended March 31, 2023 (in thousands):

	*Severance pay and benefits*
Accrued restructuring balance at April 1, 2022	$	—
Charges to operations		1,048
Cash payments		(331	)
Accrued restructuring balance at March 31, 2023	$	717

All restructuring charges discussed above are included within restructuring in the Company’s consolidated statements of operations. The Company includes accrued restructuring within accounts payable and accrued expenses in the consolidated balance sheets. There was no restructuring activity in the year ended March 31, 2022.

Note 5 - Goodwill (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of Goodwill [Table Text Block]

	Goodwill
March 31, 2021	$	34,634
Neeltran Acquisition		8,837
March 31, 2022	$	43,471
Less impairment loss		-
March 31, 2023	$	43,471

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

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