Annual report [Section 13 and 15(d), not S-K Item 405]

CONSOLIDATED STATEMENTS OF CASH FLOWS

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2025	Mar. 31, 2024
Cash Flows from Operating Activities:
Net income (loss)	$ (7,190)	$ 7,392
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	3,858	3,988
Amortization of financing costs and discounts	71	53
Paid-in-kind interest expense	3,199	1,957
Non-cash lease expense	3,996	3,431
Provision for credit loss expense	823	439
Inventory write-down	900	779
Provision for warranty expenses	(184)	32
Loss on disposal of equipment	67
Stock-based compensation	262	2,057
Non-cash reorganization items, net		(35,255)
Changes in operating assets and liabilities:
Accounts receivable	(2,083)	(571)
Inventories	7,628	15,382
Lease receivable	(1,288)
Prepaid expenses, other current assets and other assets	2,128	871
Accounts payable	(1,002)	(12,337)
Accrued expenses	(268)	3,583
Operating lease liability, net	(4,041)	(3,413)
Accrued salaries and wages and long-term liabilities	(94)	15
Accrued warranty reserve	(183)	(171)
Deferred revenue	2,092	(12,305)
Factory protection plan liability	(1,003)	(3,585)
Net cash provided (used) in operating activities	7,688	(27,658)
Cash Flows from Investing Activities:
Expenditures for property, plant, equipment and rental assets	(879)	(4,674)
Net cash used in investing activities	(879)	(4,674)
Cash Flows from Financing Activities:
Proceeds from debtors-in-process facility		12,000
Proceeds from three-year term note		3,000
Proceeds from exit new money note		7,000
Debt issuance costs		(244)
Repayment of finance lease obligations	(223)	(178)
Net cash provided (used) by financing activities	(223)	21,578
Net increase (decrease) in Cash	6,586	(10,754)
Cash, Beginning of Period	2,085	12,839
Cash, End of Period	8,671	2,085
Supplemental Disclosures of Cash Flow Information - Cash paid during the period for:
Interest	533	1,620
Supplemental Disclosures of Cash Flow Information - Cash paid during the period for:
Income taxes	126	14
Supplemental Disclosures of Non-Cash Information:
Renewal of insurance contracts financed by notes payable		648
Right-of-use assets obtained in exchange for lease obligations		7,348
Settlement of lease obligations with accounts receivable due	775	502
Conversion of inventory to rental assets	0	280
Rental assets transferred to inventory	3,067
Sales type lease	981
Conversion of prepaid expenses to rental assets		623
Paid-in-kind debt discount in connection with the three-year term note		$ 500
Acquisition of treasury stock with accrueds	$ 46