MESA LABORATORIES INC /CO/, 10-K filed on 6/3/2026
Annual Report
v3.26.1
Document And Entity Information - USD ($)
12 Months Ended
Mar. 31, 2026
May 21, 2026
Sep. 30, 2025
Document Information [Line Items]      
Entity Central Index Key 0000724004    
Entity Registrant Name MESA LABORATORIES INC /CO    
Amendment Flag false    
Current Fiscal Year End Date --03-31    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2026    
Document Type 10-K    
Document Annual Report true    
Document Period End Date Mar. 31, 2026    
Document Transition Report false    
Entity File Number 0-11740    
Entity Incorporation, State or Country Code CO    
Entity Tax Identification Number 84-0872291    
Entity Address, Address Line One 12100 West Sixth Avenue    
Entity Address, City or Town Lakewood    
Entity Address, State or Province CO    
Entity Address, Postal Zip Code 80228    
City Area Code 303    
Local Phone Number 987-8000    
Title of 12(b) Security Common stock, no par value    
Trading Symbol MLAB    
Security Exchange Name NASDAQ    
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 false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 358,000,000
Entity Common Stock, Shares Outstanding   5,524,931  
Auditor Name Baker Tilly LLP    
Auditor Location Los Angeles, California    
Auditor Firm ID 23    
v3.26.1
Consolidated Balance Sheets - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Current assets    
Cash and cash equivalents $ 26,928 $ 27,321
Accounts receivable, less allowances for credit losses of $2,569 and $1,186, respectively 44,099 41,970
Inventories 26,373 25,365
Prepaid expenses and other current assets 8,868 8,029
Total current assets 106,268 102,685
Noncurrent assets    
Property, plant and equipment, net 30,613 32,333
Deferred tax asset 1,501 1,371
Other Assets, Noncurrent 19,155 18,324
Intangible assets 83,347 96,875
Goodwill 186,863 181,760
Total assets 427,747 433,348
Liabilities, Current [Abstract]    
Accounts payable 4,928 5,747
Accrued payroll and benefits 19,006 17,858
Unearned revenues 14,723 14,710
Other accrued expenses 17,616 24,601
Term loan, current portion 5,625 3,750
Convertible senior notes, current portion, net of debt issuance costs 0 97,297
Total current liabilities 61,898 163,963
Liabilities, Noncurrent [Abstract]    
Deferred tax liability 20,085 20,181
Other Liabilities, Noncurrent 13,662 12,472
Noncurrent portion 61,357 66,902
Revolving line of credit 84,500 10,000
Total liabilities 241,502 273,518
Commitments and Contingencies (Note 13)
Stockholders’ equity    
Common stock, no par value; authorized 25,000,000 shares; issued and outstanding, 5,524,931 and 5,455,421 shares, respectively 375,348 358,541
(Accumulated deficit) (185,747) (188,936)
Accumulated other comprehensive (loss) (3,356) (9,775)
Total stockholders’ equity 186,245 159,830
Total liabilities and stockholders’ equity 427,747 433,348
Customer Relationships [Member]    
Noncurrent assets    
Intangible assets 63,211 72,880
Other Intangible Assets [Member]    
Noncurrent assets    
Intangible assets $ 20,136 $ 23,995
v3.26.1
Consolidated Balance Sheets (Parentheticals) - USD ($)
$ / shares in Thousands, $ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Allowance for doubtful accounts receivable $ 2,569 $ 1,186
Common stock, no par value (in dollars per share) $ 0 $ 0
Common stock, authorized (in shares) 25,000,000 25,000,000
Common stock, issued (in shares) 5,524,931 5,455,421
Common stock, outstanding (in shares) 5,524,931 5,455,421
v3.26.1
Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Revenues:      
Revenue [1] $ 249,130 $ 240,978 $ 216,187
Cost of revenues:      
Cost of revenue 90,860 90,108 82,937
Gross profit [2] 158,270 150,870 133,250
Operating expense:      
Selling 40,793 41,683 38,625
General and administrative, other than impairment of finite-lived intangible assets and goodwill 78,658 73,333 72,867
Research and development 20,308 19,518 19,300
Impairment of finite-lived intangible assets 0 0 117,641
Impairment of goodwill 0 0 156,892
Total operating expense 139,759 134,534 405,325
Operating income (loss) 18,511 16,336 (272,075)
Nonoperating expense (income):      
Interest expense and amortization of debt issuance costs 10,692 11,859 5,697
Gain on extinguishment of convertible senior notes 0 (2,887) 0
Other (income) expense, net (4,195) 1,403 (2,124)
Total nonoperating expense, net 6,497 10,375 3,573
Earnings (loss) before income taxes 12,014 5,961 (275,648)
Income tax expense (benefit) 5,302 7,935 (21,402)
Net income (loss) $ 6,712 $ (1,974) $ (254,246)
Net earnings (loss) per share      
Basic earnings (loss) per share (in dollars per share) $ 1.22 $ (0.36) $ (47.2)
Diluted earnings (loss) per share (in dollars per share) $ 1.21 $ (0.36) $ (47.2)
Weighted-average common shares outstanding      
Basic (in shares) [3] 5,514 5,421 5,386
Diluted (in shares) 5,565 5,421 5,386
Product [Member]      
Revenues:      
Revenue $ 203,392 $ 198,395 $ 176,796
Cost of revenues:      
Cost of revenue 64,612 60,441 57,200
Service [Member]      
Revenues:      
Revenue 45,738 42,583 39,391
Cost of revenues:      
Cost of revenue $ 26,248 $ 29,667 $ 25,737
[1] Intersegment revenues are eliminated to arrive at consolidated totals. Revenues as presented are consistent with GAAP measurement principles and our CODM's review of segment information.
[2] Gross profit as presented is consistent with GAAP measurement principles and our CODM's review of segment information.
[3] Weighted average outstanding shares includes awards that have not yet vested and are not yet legally outstanding, but for which all vesting criteria other than the passage of time have been satisfied. For example, this includes RSUs granted to retirement-eligible employees that are not subject to continued service requirements but have not yet vested.
v3.26.1
Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Net income (loss) $ 6,712 $ (1,974) $ (254,246)
Other comprehensive income (loss)      
Foreign currency translation adjustments 6,419 4,980 (1,960)
Comprehensive income (loss) $ 13,131 $ 3,006 $ (256,206)
v3.26.1
Consolidated Statements of Stockholders' Equity - USD ($)
$ in Thousands
Common Stock [Member]
Retained Earnings [Member]
AOCI Attributable to Parent [Member]
Total
Balance (in shares) at Mar. 31, 2023 5,369,466      
Balance at Mar. 31, 2023 $ 332,076 $ 74,199 $ (12,795) [1] $ 393,480
Vesting of restricted stock units and exercise of stock options (in shares) 30,418      
Vesting of restricted stock units and exercise of stock options $ 358 0 0 358
Tax withholding on restricted stock units (in shares) (5,393)      
Tax withholding on restricted stock units $ (728) 0 0 (728)
Dividends paid, $0.64 per share 0 (3,447) 0 [1] (3,447)
Stock-based compensation expense 11,936     11,936
Foreign currency translation 0 0 (1,960) [1] (1,960)
Net Income (Loss) Attributable to Parent $ 0 (254,246) 0 (254,246)
Balance (in shares) at Mar. 31, 2024 5,394,491      
Balance at Mar. 31, 2024 $ 343,642 (183,494) (14,755) [1] 145,393
Vesting of restricted stock units and exercise of stock options (in shares) 69,526      
Vesting of restricted stock units and exercise of stock options $ 2,644 0 0 2,644
Tax withholding on restricted stock units (in shares) (8,596)      
Tax withholding on restricted stock units $ (887) 0 0 (887)
Dividends paid, $0.64 per share 0 (3,468) 0 [1] (3,468)
Stock-based compensation expense 13,142     13,142
Foreign currency translation 0 0 4,980 [1] 4,980
Net Income (Loss) Attributable to Parent $ 0 (1,974) 0 $ (1,974)
Balance (in shares) at Mar. 31, 2025 5,455,421     5,455,421
Balance at Mar. 31, 2025 $ 358,541 (188,936) (9,775) [1] $ 159,830
Vesting of restricted stock units and exercise of stock options (in shares) 80,825     (0)
Vesting of restricted stock units and exercise of stock options $ 0 0 0 [1] $ 0
Tax withholding on restricted stock units (in shares) (11,315)      
Tax withholding on restricted stock units $ (1,061) 0 0 (1,061)
Dividends paid, $0.64 per share 0 (3,523) 0 [1] (3,523)
Stock-based compensation expense 17,868 0 0 [1] 17,868
Foreign currency translation 0 0 6,419 [1] 6,419
Net Income (Loss) Attributable to Parent $ 0 6,712 0 [1] $ 6,712
Balance (in shares) at Mar. 31, 2026 5,524,931     5,524,931
Balance at Mar. 31, 2026 $ 375,348 $ (185,747) $ (3,356) [1] $ 186,245
[1] Accumulated Other Comprehensive (Loss) Income.
v3.26.1
Consolidated Statements of Stockholders' Equity (Parentheticals) - $ / shares
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Dividends paid, per share (in dollars per share) $ 0.64 $ 0.64 $ 0.64
v3.26.1
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Cash flows from operating activities:      
Net income (loss) $ 6,712 $ (1,974) $ (254,246)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Depreciation of property, plant and equipment 5,254 5,382 4,233
Amortization of acquisition-related intangibles 18,017 19,145 27,341
Stock-based compensation expense 17,868 13,142 11,936
Non-cash interest expense and debt issuance cost amortization 682 990 926
Gain on extinguishment of convertible senior notes 0 (2,887) 0
Amortization of step-up in inventory basis 0 1,232 1,229
Deferred taxes (1,292) (72) (28,421)
Impairment loss on goodwill and finite-lived intangible assets 0 0 274,533
Other 577 4,946 629
Cash from changes in operating assets and liabilities:      
Accounts receivable (3,206) (2,925) 4,940
Inventories (4,434) 1,153 2,563
Prepaid expenses and other assets 608 498 211
Accounts payable (1,197) (388) (97)
Accrued liabilities and taxes payable 3,497 9,504 (1,236)
Unearned revenues (255) (938) (408)
Net cash provided by operating activities 42,831 46,808 44,133
Cash flows from investing activities:      
Purchases of property, plant and equipment (3,250) (4,249) (2,567)
Acquisition of customer lists 0 (250) 0
Acquisition of businesses, net of cash acquired and holdback liabilities 0 0 (78,739)
Net cash (used in) investing activities (3,250) (4,499) (81,306)
Cash flows from financing activities:      
Proceeds from debt borrowings 107,500 73,465 71,000
Repurchase of convertible note debt (97,500) (71,560) 0
Other debt principal repayments (36,749) (44,251) (33,500)
GKE acquisition holdback payment (9,555) 0 0
Dividends paid (3,523) (3,468) (3,447)
Payment of tax withholding obligation on vesting of restricted stock (1,061) (887) (728)
Proceeds from the exercise of stock options 0 2,644 358
Other financing, net (966) (452) (847)
Net cash (used in) provided by financing activities (41,854) (44,509) 32,836
Net (decrease) in cash and cash equivalents (393) (893) (4,696)
Cash and cash equivalents at beginning of period 27,321 28,214 32,910
Cash and cash equivalents at end of period 26,928 27,321 28,214
Effect of exchange rate changes on cash and cash equivalents 1,880 1,307 (359)
Cash paid for:      
Income taxes 1,870 5,731 4,591
Interest $ 10,017 $ 11,077 $ 4,648
v3.26.1
Award Timing Disclosure
12 Months Ended
Mar. 31, 2026
Award Tmg Disc Line Items  
Award Timing MNPI Considered [Flag] false
v3.26.1
Insider Trading Arrangements
3 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2026
Trading Arrangements, by Individual [Table]    
Material Terms of Trading Arrangement [Text Block]  

Item 9B. Other Information

 

During the three months ended  March 31, 2026, none of our directors or officers entered into new or amended written plans for the purchase or sale of our securities intended to satisfy the affirmative defense conditions of Exchange Act Rule 10b5-1(c).

Rule 10b5-1 Arrangement Adopted [Flag] false  
Rule 10b5-1 Arrangement Terminated [Flag] false  
Non-Rule 10b5-1 Arrangement Terminated [Flag] false  
Non-Rule 10b5-1 Arrangement Adopted [Flag] false  
v3.26.1
Insider Trading Policies and Procedures
12 Months Ended
Mar. 31, 2026
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted [Flag] true
v3.26.1
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Mar. 31, 2026
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Cybersecurity Risk Management and Strategy

 

Our cybersecurity program, guided by industry standards, encompasses processes for the identification, assessment, and management of cybersecurity risks. Cybersecurity risks are considered as part of our enterprise risk management processes and are evaluated alongside other operational and strategic risks. We conduct regular risk assessments, supported by external vendors, to evaluate our cybersecurity program, identify areas for enhancement and develop strategies to mitigate cybersecurity risks. Internally, we perform ongoing security testing and maintain a vulnerability management process to address identified security risks based on severity. An external vendor provides us with periodic vulnerability scans, annual penetration tests, security tabletop exercises, and an enterprise-wide annual security assessment to evaluate and validate our physical, technical, external, and administrative controls.

 

We rely on third parties to provide, host, or support certain information technology systems. Cybersecurity considerations are incorporated into Mesa’s processes for selecting and onboarding third‑party vendors that access our information systems or data, and such vendors may be required to maintain information security measures appropriate to the nature of the services they provide. However, we do not control the security practices of third parties, and their failure to maintain adequate security could adversely affect us. Third parties that access, process, store or transmit our information or that have access to our systems may have and be subject to additional cybersecurity controls.

 

We maintain cybersecurity policies that articulate Mesa’s expectations and requirements with respect to topics such as acceptable use of technology and data, data privacy, risk management, education and awareness, and incident management. Consistent with our position that cybersecurity is the responsibility of every Mesa team member, we regularly educate and share best practices to raise awareness of cybersecurity threats. Employees in applicable job categories are required to complete annual information security and data protection training, and we conduct ongoing simulated phishing exercises to reinforce awareness for all employees. 

 

Our Information Security Manager and Business Information Services team oversee the day-to-day prevention, detection, mitigation, and resolution of cybersecurity risks, utilizing third-party security software and services. We deploy processes and technologies to monitor security alerts from both internal and external sources, including information security research. In the event of a confirmed security incident, we maintain a full incident response plan that includes engaging an incident handling team, guidance for determining materiality, and steps to respond to, remediate, and recover from the security incident. We maintain a cybersecurity insurance policy and a retainer for third-party incident response services, which may mitigate certain financial impacts of a cybersecurity incident, should one occur.

 

To date, risks from cybersecurity threats have not materially affected our business, results of operations or financial condition. We can provide no assurance that cybersecurity incidents will not occur in the future or that such incidents will not materially affect us. 

Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] We maintain cybersecurity policies that articulate Mesa’s expectations and requirements with respect to topics such as acceptable use of technology and data, data privacy, risk management, education and awareness, and incident management. Consistent with our position that cybersecurity is the responsibility of every Mesa team member, we regularly educate and share best practices to raise awareness of cybersecurity threats. Employees in applicable job categories are required to complete annual information security and data protection training, and we conduct ongoing simulated phishing exercises to reinforce awareness for all employees.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block] To date, risks from cybersecurity threats have not materially affected our business, results of operations or financial condition. We can provide no assurance that cybersecurity incidents will not occur in the future or that such incidents will not materially affect us.
Cybersecurity Risk Board of Directors Oversight [Text Block]

Governance Related to Cybersecurity Risks

 

We recognize the importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information systems and protect the confidentiality, integrity, and availability of our data.

 

Our Board of Directors has delegated oversight of cybersecurity risks to our Audit Committee. In accordance with its charter, our Audit Committee is responsible for overseeing management’s review and assessment of our cybersecurity and other information technology risks, controls and procedures. Management's Business Information Services team provides the Audit Committee with quarterly updates on our cybersecurity program, including monitoring activities and mitigation efforts. The Audit Committee has two members with prior work experience overseeing or assessing cybersecurity functions, and the Audit Committee informs the full Board of pertinent cybersecurity matters regularly. We have established policies and procedures to keep management and the Audit Committee informed about cybersecurity incidents that could significantly impact our business.

 

Our information security program is led by our Information Security Manager, who has over ten years of cybersecurity experience and reports to our Vice President of Business Information Services, who has over 25 years of experience in the information technology industry. The Information Security Manager regularly meets with our Business Information Services team, and as appropriate, with other executives and directors to review our cybersecurity posture, developments in the cybersecurity landscape, any identified cybersecurity incidents, continuous risk mitigation activities, and any anticipated enhancements to our policies, procedures and controls.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Board of Directors has delegated oversight of cybersecurity risks to our Audit Committee. In accordance with its charter, our Audit Committee is responsible for overseeing management’s review and assessment of our cybersecurity and other information technology risks, controls and procedures. Management's Business Information Services team provides the Audit Committee with quarterly updates on our cybersecurity program, including monitoring activities and mitigation efforts. The Audit Committee has two members with prior work experience overseeing or assessing cybersecurity functions, and the Audit Committee informs the full Board of pertinent cybersecurity matters regularly. We have established policies and procedures to keep management and the Audit Committee informed about cybersecurity incidents that could significantly impact our business.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our information security program is led by our Information Security Manager, who has over ten years of cybersecurity experience and reports to our Vice President of Business Information Services, who has over 25 years of experience in the information technology industry. The Information Security Manager regularly meets with our Business Information Services team, and as appropriate, with other executives and directors to review our cybersecurity posture, developments in the cybersecurity landscape, any identified cybersecurity incidents, continuous risk mitigation activities, and any anticipated enhancements to our policies, procedures and controls.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.26.1
Note 1 - Basis of Presentation and Summary of Significant Accounting Policies
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]

Note 1. Basis of Presentation and Summary of Significant Accounting Policies

 

Nature of Operations

 

In this Annual Report on Form 10-K, Mesa Laboratories, Inc., a Colorado corporation, together with its subsidiaries is collectively referred to as “we,” “us,” “our,” the “Company,” or "Mesa."

 

We are a global leader in the design and manufacture of life sciences tools and critical quality control solutions for regulated applications in the pharmaceutical, healthcare and medical device industries. We offer products and services to help our customers ensure product integrity, increase patient and worker safety, and improve the quality of life throughout the world. We have manufacturing operations in the United States and Europe, and our products are marketed by our sales personnel in North America, Europe and APAC, and by independent distributors throughout the world. 

 

As of  March 31, 2026, we managed our operations in four reportable segments, or divisions:

 

 

 

Sterilization and Disinfection Control - manufactures and sells biological, chemical and cleaning indicators used to assess the effectiveness of sterilization, decontamination, disinfection and cleaning processes in the pharmaceutical, medical device and healthcare industries. The division also provides sterility assurance testing and laboratory services, primarily to dental and pharmaceutical customers.

 

 

 Biopharmaceutical Development - develops, manufactures, sells and services automated systems for protein analysis (immunoassays) and peptide synthesis solutions. Immunoassays and peptide synthesis solutions accelerate the discovery, development and manufacture of biologic therapies, among other applications.

 

  Calibration Solutions - develops, manufactures, sells and services quality control products using principles of advanced metrology to enable customers to measure and calibrate critical parameters in applications such as renal care, gas flow, environmental and process monitoring and torque testing.

 

 

 Clinical Genomics - develops, manufactures and sells highly sensitive high-throughput genetic analysis instruments, consumables and related services that enable clinical research labs and contract research organizations to perform genomic testing across a broad range of non-diagnostic applications in several therapeutic areas, including hereditary disease screenings, pharmacogenetics, oncology related applications and toxicology research.

 

Unallocated corporate expenses and other business activities are reported within Corporate and Other.

 

Principles of Consolidation and Basis of Presentation

 

Our Consolidated Financial Statements are prepared in accordance with the rules and regulations of the Securities and Exchange Commission and in accordance with accounting principles generally accepted in the United States (“GAAP”), and include our accounts and those of our wholly owned subsidiaries after elimination of all intercompany accounts and transactions. 

 

Management Estimates

 

The preparation of our Consolidated Financial Statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities in our Consolidated Financial Statements and accompanying notes. Actual results could differ from our estimates under different assumptions or conditions.

 

Summary of Significant Accounting Policies

 

Foreign Currency

Exchange rate adjustments resulting from foreign currency transactions are recognized in net income (loss), while the effects of translating the financial statements of foreign subsidiaries into U.S. dollars are reflected as a component of accumulated other comprehensive income within stockholders’ equity. Assets and liabilities of subsidiaries operating outside the United States with functional currencies other than the U.S. dollar are translated into U.S. dollars at period end exchange rates, and results of operations are translated using weighted average exchange rates for the period. 

 

Fair Value Measurements

Fair value is the price we would receive to sell an asset or pay to transfer a liability in an orderly transaction between market participants. We determine fair value based on the following input hierarchy:

 

Level 1: Quoted prices for identical assets or liabilities in active markets.

 

Level 2: Observable inputs other than prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or that can be corroborated with observable market data.

 

Level 3: Unobservable inputs supported by little or no market activity. Pricing models, discounted cash flow methodologies, and other similar techniques involving significant management judgment or estimation typically require unobservable inputs.

 

Most assets and liabilities purchased in business acquisitions are measured, recognized and disclosed at fair value in the Consolidated Financial Statements on a non-recurring basis upon acquisition, or as applicable, during the measurement period. Additionally, assets such as property and equipment, operating lease assets, and goodwill and other intangible assets are measured and presented at fair value on a nonrecurring basis if impaired. Such fair value measurements require the use of Level 3 inputs.

 

See Note 3. “Fair Value Measurements” for further information.

 

Revenue Recognition

Our revenues are derived from sales of products and services. Product sales consist primarily of consumables and hardware, while services consist primarily of maintenance, calibration and testing services.

 

Revenues are recognized when or as we satisfy our performance obligations under the terms of a contract, which occurs when control of the promised products or services transfers to the customer. We recognize revenue in an amount that reflects the consideration we expect to receive in exchange for those products and services (the transaction price). For our revenue contracts, prices are fixed at the time of purchase, and price protections or other forms of variable consideration are not typically offered.

 

Product sales: Our performance obligations related to product sales generally consist of the promise to sell tangible goods to distributors or end customers. Revenues from consumables and hardware are recognized at the point in time when control transfers to the customer. Control of products sold in the United States and APAC typically transfers upon shipment, whereas control of products sold in Europe more typically transfers upon delivery to the customer site or when customers collect the good from our warehouse.

 

Services: We generate service revenues from discrete and ongoing maintenance, calibration and testing services related to our physical products. For discrete services, our obligation to complete specified work is satisfied and revenue is recognized upon performance of the service. Obligations arising from ongoing service contracts, in which we promise to stand ready to provide maintenance or other services on an as-needed basis over a specified contract period, are satisfied by completing any services that are contractually required during the contract period, if requested by the customer, or by the passage of time if no services are requested. For ongoing service contracts, revenue is recognized on a straight-line basis over the contract term in a faithful depiction of our obligation to provide services over the contract period. 

 

Purchase orders or formal contracts typically provide evidence of the existence and key terms of arrangements with customers with respect to sales of our products and services. Collectability is assessed through our customer review process and is considered reasonably assured. Payment terms typically require settlement within 60 days or less.

 

We expense commission costs, which are typically our only significant incremental cost to obtain a contract, as incurred. The substantial majority of our contracts have original durations of one year or less, and we have elected not to disclose the expected timing or allocated transaction prices of remaining performance obligations. Additionally, we have elected to not assess whether a significant financing component exists when the period between satisfaction of a performance obligation and customer payment is one year or less. None of our contracts contained significant financing components as of or for the fiscal years ended  March 31, 20262025 or 2024.

 

Contracts with customers may contain multiple performance obligations. In such arrangements, the contract transaction price is allocated to each performance obligation based on the estimated relative standalone selling prices of the promised products or services. Standalone selling prices represent the price at which a product or service would be sold separately. If a standalone selling price is not directly observable, we estimate the standalone selling price using available information, including market conditions and internally approved pricing guidelines. In limited circumstances, for performance obligations with highly variable or unobservable standalone selling prices, we may assign standalone prices to obligations based on the residual transaction price after all observable standalone selling prices have been determined. Discounts may be approved at the time of purchase and are included within a contract’s fixed transaction price. Discounts are typically allocated to obligations included in the contract based on the standalone values of such obligations. All expected and actual consideration from customers is included in the transaction price.

 

See Note 2. “Revenue” for further information.

 

Shipping and Handling

Payments we receive from customers for shipping and handling are included in revenues in our Consolidated Statements of Operations, and the related shipping and handling expenses are included in cost of revenues. We account for shipping and handling costs arising from contracts with customers as fulfillment costs. Shipping and handling costs associated with inventory and materials we purchase are capitalized as a component of inventory on the Consolidated Balance Sheets and are expensed to cost of revenues when the related products are sold. 

 

Unearned Revenues

Certain of our products may be sold with associated service contracts that require us to provide repairs, technical support, parts, and various analytical or maintenance services over a specified period of time, generally one year. When these contracts are paid in advance, the contract consideration is recorded as an unearned revenue liability and is recognized as revenue ratably over the service period. Customer prepayments related to other products and services are also recorded as unearned revenue liabilities and are recognized as revenue when earned. 

 

Accrued Warranty Expense

We typically provide assurance-type limited product warranties on our products and, accordingly, accrue for estimates of related warranty expenses.

 

Accounts Receivable and Allowance for Credit Losses

Trade accounts receivable are reported at net realizable value on the accompanying Consolidated Balance Sheets, adjusted for allowances for credit losses and write-offs. Allowances for credit losses represent our best estimate of expected credit losses from trade accounts receivable. We estimate expected credit losses based on historical experience, current and expected economic and market conditions, and evaluations of the status of our customers’ outstanding receivable balances. When we become aware that a specific customer may be unable to meet its financial obligations, we record a specific allowance to reduce the carrying amount of the receivable to the amount reasonably expected to be collected. To mitigate credit risk, we assess the creditworthiness of new and existing customers, establish credit limits, and regularly review outstanding balances and payment histories. In certain circumstances, we may require customer prepayments or limit future purchases until past due amounts are settled.

 

We do not believe our trade accounts receivable represent significant concentrations of credit risk due to our diversified customer base and geographic presence. Actual credit losses may differ from estimated amounts, which could materially affect the provision for credit losses and, therefore, net income (loss). We recorded $1,495, $218, and $790 of expense associated with credit losses for the years ended March 31, 2026, 2025, and 2024, respectively. 

 

Cash Equivalents

We classify highly liquid investments with original maturities of three months or less at the date of purchase as cash equivalents. No cash equivalents are included on our Consolidated Balance Sheets as of March 31, 2026 or 2025

 

Inventories

Inventories are stated at the lower of cost or net realizable value. Inventories are expensed to cost of revenues upon sale to customers using a weighted-average costing methodology. Inventories acquired in business combinations are recorded at acquisition date fair value. Our work-in-process and finished goods inventories include the costs of raw materials, labor and overhead. Labor and overhead costs involve estimates based on historical and budgeted costs, expected inflation, expected labor costs and expected standard productivity rates as inputs. The rates are evaluated annually unless specific circumstances require a more frequent review for particular items.

 

We monitor inventory costs relative to selling prices and perform physical cycle counts throughout the year to assess whether a lower of cost or net realizable value adjustment is necessary. We estimate and maintain inventory reserves for excess or obsolete inventory, shrinkage and scrap. These reserves may fluctuate as assumptions change due to new information, discrete events, or changes in our business, such as entering new markets or discontinuing specific products. Once inventory is written down, the reduced amount becomes the new cost basis and is not subsequently increased in future fiscal years.

 

Property, Plant and Equipment

Property, plant and equipment are recorded at cost, net of accumulated depreciation, except for assets acquired in business acquisitions, which are recorded at acquisition-date fair value. Expenditures for major enhancements and improvements that extend the life of assets are capitalized, while expenditures for minor replacements, maintenance and repairs are expensed as incurred.

 

Depreciation is calculated using the straight-line method over our assets’ estimated useful lives. Upon asset retirement or disposal, the related gross carrying amount and accumulated depreciation are derecognized, and any related gain or loss is recognized in our results of operations. In certain circumstances, including business consolidation or facility closure activities, impairment losses or accelerated depreciation may be recorded to reflect revised estimates of remaining useful lives for assets designated to be retired from service.

 

We periodically evaluate and adjust as necessary the estimated useful lives of property, plant and equipment. Any changes in estimated useful lives are recorded prospectively. Estimated useful lives of significant classes of depreciable assets are as follows:

 

Category

Useful Lives in Years

Buildings and building improvements40 (or less)
Manufacturing equipment10 (or less)

Office, lab and other equipment, furniture and fixtures

7 (or less)

Computer equipment 

3 (or less)
Leasehold improvements Lesser of the economic life or the remaining term in the respective lease

 

Land is not depreciated. Construction in progress is not depreciated until placed in service, at which time it is assigned a useful life consistent with the applicable asset category. 

 

Leases

We determine whether an arrangement is or contains a lease at contract inception. If a lease is identified, we classify the lease as either a finance or operating lease. We did not have any finance leases during any fiscal year presented herein. As of March 31, 2026, our operating leases have remaining terms ranging from one month to 11 years. 

 

A lease exists when a contract conveys the right to control the use of, and obtain substantially all the economic benefits from, use of an identified asset for a period of time in exchange for consideration. For our operating leases, we have elected to account for non-lease components together with the lease components to which they relate. Operating lease right-of-use ("ROU") assets and lease liabilities are recognized at lease commencement. We do not recognize ROU assets or lease liabilities for leases with original durations of less than 12 months, and our short-term leases are not material.

 

Operating lease liabilities represent the present value of capitalized lease payments not yet paid, discounted using the rate implicit in the lease when readily determinable or, otherwise, our incremental borrowing rate based on information available at lease commencement. ROU assets represent our right to use the underlying leased asset and are measured based on the related operating lease liability, adjusted for payments made prior to commencement, any initial direct costs incurred, and other such items as applicable. Adjustments to ROU assets would also be made for impairment losses, if necessary. In connection with business acquisitions, we generally retain the acquiree's classification of leases, and recognize ROU assets and liabilities in accordance with ASC 842.

 

Several of our leases contain fixed rent escalations over the lease term, which are recognized as lease expense on a straight-line basis over the lease term. Lease expense is recorded in cost of revenues or selling, general and administrative, or research and development expense in our Consolidated Statements of Operations, depending on the nature of use of the underlying asset.

 

Certain leases include one or more renewal or termination options exercisable at our discretion. Renewal periods are included in the lease term when we are reasonably certain to exercise the option. Renewal terms typically allow us to extend lease terms between one and three years.

 

We also have leases that include variable payments based on, for example, a pro-rata portion of actual maintenance costs incurred by the lessor. Such variable lease payments are recognized in the period in which those payments are incurred as lease costs. 

 

See Note 5. “Leases” for further information.

 

Intangible Assets, Impairment Testing 

Our goodwill and other intangible assets result primarily from business acquisitions. Intangible assets with finite lives affect future amortization expense. We could incur impairment losses associated with goodwill and other intangible assets. 

 

We amortize finite-lived intangible assets, which generally have estimated useful lives ranging from three to fifteen years at the time of acquisition, using the straight-line method over their estimated useful lives. We estimate useful lives based on the specific facts and circumstances related to each asset, and we evaluate the appropriateness of assigned useful lives at least annually. Changes to remaining useful lives, if necessary, are accounted for prospectively. In determining useful lives, we consider factors such as contractual terms, historical performance, our long-term strategy for using the asset, applicable legal or regulatory constraints, and economic factors such as competition or specific market conditions. Amortization expense is recorded within cost of revenues or general and administrative expense in the Consolidated Statements of Operations.

 

Finite-lived intangibles are assessed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset group may not be recoverable. Events or conditions indicating potential impairment include, but are not limited to, adverse changes in business or market conditions, changes in the extent or manner in which the assets are used, internal strategic decisions, loss of significant customers, declines in business performance, adverse regulatory changes, or other events that could materially impact future cash flows. If impairment indicators are present, we assess recoverability by comparing the carrying value of the asset or asset group to the undiscounted estimated future cash flows expected to be generated from use of the asset or asset group. If the carrying value is not recoverable, we estimate fair value using discounted cash flow models and other valuation techniques utilizing Level 3 inputs. We recognize impairment losses for the excess of carrying value over estimated fair value as necessary.

 

Goodwill is not amortized. We test goodwill for impairment at least annually as of January 1st, or more frequently if events or circumstances indicate it is more likely than not that the fair value of a goodwill reporting unit is less than its carrying value. Events that could indicate impairment and that could trigger interim impairment testing include, but are not limited to, adverse current or expected economic, market, or industry-specific conditions; sustained declines in our market capitalization; sustained adverse changes or expected changes in business climate or in the operating performance of the business; adverse legal or regulatory actions; or other factors that could adversely affect the fair value of a reporting unit. We monitor for indicators of impairment throughout the year. Our annual impairment tests may begin with a qualitative assessment, and quantitative testing is performed i) if we determine it is more likely than not that the fair value of a reporting unit is less than the carrying amount, ii) at least every five years, or iii) if we otherwise elect to perform quantitative assessments. 

 

The fair value measurements used in testing goodwill and other intangible assets for impairment are estimated using a combination of income and market approaches, using Level 3 inputs. See “Fair Value Measurements” for a description of input levels. Significant assumptions include, among others, discount rates, forecasted results including EBITDA, revenue growth rates, cost assumptions, terminal growth rates, customer attrition rates (for customer relationships), royalty rates and technology obsolescence rates (for patents, tradenames and other intellectual property), the selection of comparable public entities, and applied market multiples. In certain cases, management uses other market information when available to estimate fair value. Impairment losses, when recognized, represent the excess of the carrying amount over estimated fair value and are recorded in earnings. 

 

Based on qualitative and quantitative testing performed as of January 1, 2026, we do not believe our goodwill or other intangible assets were impaired as of March 31, 2026. During fiscal year 2024, we recorded impairment losses of $156,892 and $117,641 related to goodwill and long-lived intangible assets, respectively. 

 

See Footnote 6. “Goodwill and Intangibles” for further information.

 

Research & Development Costs

We conduct research and development activities for the purpose of enhancing the functionality, effectiveness, reliability and accuracy of existing products and to develop new products. Research and development costs are expensed as incurred. Research and development expense is predominantly comprised of labor, third-party consultant costs, and project-related materials. From time to time, we  may acquire in-process research and development with the intention of developing a saleable product.

 

Stock-based Compensation
We issue stock‑based awards in the form of full‑value awards and, in prior periods, stock options (collectively, “stock awards”) to employees and non‑employee directors pursuant to the Amended and Restated Mesa Laboratories, Inc. 2021 Equity Incentive Plan (the “2021 Equity Plan”).

 

The 2021 Equity Plan is administered by the Compensation Committee of the Board of Directors, which has the authority to grant equity awards, or to delegate its authority under the plan to make grants (subject to certain legal and regulatory restrictions), including the authority to determine award recipients, the type and timing of awards to be granted, the number of shares underlying each award, vesting schedules and all other terms and conditions of the awards.

 

Under the 2021 Equity Plan, each share underlying a full value time-based award or stock option counts as one share against shares available for issuance. Performance-based awards count against shares available for issuance based on the maximum number of shares achievable under the award agreement unless or until a lower quantity is finalized. We issue new shares of common stock upon the vesting of time-based restricted stock units ("RSUs") and performance-based RSUs ("PSUs"), and upon exercise of stock options. 

 

RSUs and stock options generally vest in equal installments on the first, second, and third anniversaries of the grant date. Stock options generally expire after six years. PSUs vest upon achievement of specified performance conditions and completion of a requisite service period, generally three years. Awards granted to non‑employee directors generally vest one year from the grant date.

 

Stock‑based compensation expense is measured based on the grant‑date fair value of the award and is recognized over the longer of any requisite service or performance period using a straight‑line method, net of estimated forfeitures. We estimate expected forfeitures using a dynamic forfeiture model based on company-specific historical data. The 2021 Equity Plan includes retiree provisions which result in the acceleration of stock-based compensation expense. For retirement-eligible participants, compensation expense is recognized on a straight-line basis from the grant date through the date the participant becomes retirement-eligible, at which time the participant retains full rights to the awards in accordance with plan provisions. We record stock-based compensation expense in cost of revenues, selling, research and development, and general and administrative expense in the Consolidated Statements of Operations.

 

Certain PSUs include a total shareholder return ("TSR") market condition, which compares Mesa's share price to a peer group, generally over a three-year period. Achievement under the plan affects the number of awards that will vest. The TSR condition may function either as a standalone performance metric or as a modifier that adjusts the quantity of shares earned for company performance up or down by a maximum of 20%. The grant‑date fair value of these awards incorporates the effect of the market condition and is estimated using a Monte Carlo simulation valuation model utilizing Level 3 inputs. Compensation expense for TSR awards is not subsequently adjusted for changes in estimated performance outcomes, provided requisite service is rendered. 

 

 
The fair values of RSUs and PSUs other than those that include a TSR condition are based on the closing price of Mesa's common stock on the award date, less the present value of expected dividends not received during the vesting period. RSUs and PSUs we issue are equivalent to nonvested shares under applicable accounting guidance. Expense for PSUs with non-TSR performance conditions, such as cumulative revenues growth or profitability targets determined by the Board of Directors, is adjusted at each reporting period. At each reporting date, we estimate the number of non-TSR PSUs expected to vest based on our current estimate of the probable achievement of applicable performance targets specified in the award documents, and if necessary, we record a cumulative-effect adjustment. 
 
Stock options, when granted, are valued using the Black-Scholes option pricing model. No stock options were awarded in fiscal year 2026 or fiscal year 2025.
 
See Note 9. “Stock Transactions and Stock-Based Compensation” for further information.
 

Income Taxes 

Income tax expense includes U.S., state, local and international income taxes. Deferred tax assets and liabilities are recognized and reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the tax basis of existing assets and liabilities used for income tax purposes. The tax rate used to determine the deferred tax assets and liabilities is based on the enacted tax rate for the year and the manner in which the differences are expected to reverse. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized.

 

From time to time, we engage in transactions in which the tax consequences may be subject to uncertainty, such as acquisitions. Significant judgment is required in assessing and estimating the tax consequences of these transactions. We prepare and file tax returns based on interpretation of tax laws and regulations. In the normal course of business, our tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax, interest and penalty assessments by these taxing authorities. In determining our income tax provision for financial reporting purposes, we establish allowances for uncertain tax income positions unless we determine it is not more likely than not that such positions would be sustained upon examination, based on their technical merits. That is, for financial reporting purposes, we only recognize tax benefits taken on the tax return that we believe are more likely than not to be sustained. There is considerable judgment involved in determining whether positions taken on the tax return are more likely than not to be sustained. We adjust our tax reserve estimates periodically because of ongoing examinations by, and settlements with, the various taxing authorities, as well as changes in tax laws, regulations and interpretations. The consolidated income tax provision in any given year includes adjustments to prior year income tax accruals that are considered appropriate and any related estimated interest. Our policy is to recognize, when applicable, interest and penalties on uncertain income tax positions as part of general administrative expense.

 

See Note 12. “Income Taxes” for further information. 

 

Net Earnings (Loss) Per Share

Basic net earnings (loss) per share (“EPS”) is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the reporting period. Diluted earnings (loss) per share (“diluted EPS”) is computed similarly to basic EPS, except it includes the effects of potential dilution that could occur if dilutive securities vested, were exercised, or were converted. Potentially dilutive securities in fiscal year 2026 include unvested RSUs and PSUs and outstanding stock options. In prior fiscal years, common shares underlying the Notes were also potentially dilutive. Potentially dilutive securities are excluded from the calculation of diluted EPS in the event they are subject to performance conditions that have not yet been achieved as of the reporting date or if they would otherwise be antidilutive. Diluted EPS considers the impact of potentially dilutive securities except in periods in which there is a net loss; in such cases the inclusion of the potential common shares would have an antidilutive effect. See Note 10. “Net Earnings (Loss) per Share” for EPS calculations for the years ended March 31, 2026, 2025 and 2024.

 

Weighted average outstanding shares includes awards that have not yet vested and are not yet legally outstanding, but for which all vesting criteria other than the passage of time have been satisfied. For example, this includes RSUs granted to retirement-eligible employees that are not subject to continued service requirements but have not yet vested. 

 

Legal Contingencies

We are party to various claims and legal proceedings that arise in the normal course of business. We record an accrual for legal contingencies when we determine it is probable we have incurred a liability and can reasonably estimate the amount of the loss.

 

See Note 13. “Commitments and Contingencies” for further information.

 

Purchase Accounting for Acquisitions

We account for all business combinations in which we obtain control over another entity using the acquisition method of accounting, which requires most assets (both tangible and intangible) and liabilities to be recorded at fair value at the date of acquisition. The excess of the purchase price over the fair value of identifiable acquired assets less liabilities is recognized as goodwill. We determine fair value using widely accepted income and market valuation techniques, which rely heavily on Level 3 inputs. These types of analyses require us to make assumptions and estimates regarding industry and economic factors, the profitability of future business strategies, discount rates and cash flows. For all material acquisitions, we engage external valuation specialists to aid management in preparing fair value models. Certain adjustments to the assessed fair values of acquired assets or liabilities made subsequent to the acquisition date, but within a measurement period not to exceed one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded within earnings. We expense acquisition-related costs, such as legal and advisory fees, as incurred in general, and administrative expenses in the Consolidated Statements of Operations.

 

Results of operations of acquired companies are included in our Consolidated Financial Statements from the date of the acquisition forward. If actual results are not consistent with our assumptions and estimates, or if our assumptions and estimates change due to new information, we may be exposed to losses. We did not acquire any businesses in fiscal year 2026 or 2025. In the year ended March 31, 2024, we acquired businesses for total net purchase prices of $87,187.

 

See Note 4. “Significant Transactions” for further information.

 

Risks and Uncertainties

The preparation of financial statements requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities at the reporting date and revenues and expenses during the reporting periods. These estimates are based on management’s judgment regarding future events and circumstances, the outcomes of which are inherently uncertain. Actual results may differ from those estimates.

 

We have evaluated the estimates used in preparing the consolidated financial statements and identified the following areas for which there is a reasonable possibility that estimates could be materially affected in the near term:

 

 Estimates regarding the recoverability of deferred tax assets and estimates regarding cash needs and associated indefinite reinvestment assertions.
 

Estimates regarding future financial performance and other assumptions used in fair value measurements for goodwill and intangible asset impairment testing, which could result in future impairment losses. 

 

Estimates of the net realizable value of inventory and accounts receivable. 

 

We do not believe that there are any significant risks that have not already been disclosed in the accompanying Consolidated Financial Statements.

 

Recently Adopted Accounting Pronouncements

For the year ended March 31, 2026, we adopted Accounting Standards Update (“ASU”) 2023‑09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires public business entities to provide enhanced disclosures related to the reconciliation of the effective tax rate to the statutory federal, state, and foreign income tax rates, including disaggregation of individual reconciling items when their impact exceeds specified quantitative thresholds. The ASU also requires disaggregated disclosure of income taxes paid (net of refunds received) by federal, state, and foreign jurisdictions, and further disaggregation for specific jurisdictions when amounts exceed defined thresholds. In addition, certain reconciling items must be disaggregated based on their nature, determined by reference to the item’s fundamental characteristics, including the underlying transaction or event that gave rise to the reconciling item and the activity with which it is associated. ASU 2023‑09 eliminates the previous requirement to disclose information about unrecognized tax benefits that have a reasonable possibility of significantly increasing or decreasing within the 12 months following the reporting date. We adopted ASU 2023-09 on a prospective basis, which resulted in the new disclosure requirements presented in Note 12, Income Taxes.

 

Recently Issued Accounting Pronouncements

In  November 2024, the FASB issued ASU 2024-03, "Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses." ASU 2024-03 requires that public business entities disclose additional information about specific expense categories in the notes to financial statements at interim and annual reporting periods. The ASU is effective for fiscal years beginning after  December 15, 2026 (our fiscal year 2028 for annual periods) and interim periods within fiscal years beginning after  December 15, 2027 (our fiscal year 2029 for interim periods), with early adoption and prospective or retrospective application permitted. We intend to adopt the standard on a prospective basis and are currently assessing the effect the adoption will have on our consolidated financial statement disclosures.

 

In July 2025, the FASB issued ASU 2025-05, Financial InstrumentsCredit Losses (Topic 326): Improvements to the Measurement of Credit Losses for Receivables and Contract Assets. ASU 2025-05 introduces a practical expedient that removes the requirement to incorporate macroeconomic forecasts into the estimation of expected credit losses. The guidance is effective for fiscal years beginning after December 15, 2025, including interim periods within those fiscal years. Prospective adoption is required, and early adoption is permitted. We intend to early adopt ASU 2025-05 for our fiscal year beginning April 1, 2026, including interim periods. Upon adoption, we plan to elect the practical expedient allowing us to assume conditions at the balance sheet date will remain unchanged for the remaining life of the asset. We do not expect adoption to have a material impact on our consolidated financial statements or related disclosures.

 

In September 2025, the FASB issued ASU 2025-06, IntangiblesGoodwill and Other (Topic 350): Internal-Use Software. ASU 2025-06 modernizes accounting for costs incurred in the development of internal-use software by eliminating the requirement to evaluate distinct development stages. The guidance is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years. ASU 2025-06 permits prospective, retrospective or modified retrospective adoption. Early adoption is permitted as of the beginning of an entity's annual reporting period. We intend to early adopt ASU 2025-06 prospectively for our fiscal year beginning April 1, 2026, including interim periods. We do not expect the guidance to have a material impact on our consolidated financial statements or related disclosures

 

We have reviewed all recently issued accounting pronouncements and have concluded that, other than as described above, they are either not applicable to us or are not expected to have a significant impact on our consolidated financial statements.

v3.26.1
Note 2 - Revenue
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Revenue from Contract with Customer [Text Block]

Note 2. Revenue

 

We develop, manufacture, market, sell and maintain life sciences tools and quality control instruments and related consumables.

 

Hardware sales include physical products such as instruments used for molecular and genetic analysis, protein synthesizers, medical meters, wireless sensor systems, data loggers, and process challenge devices. Hardware may be offered with accompanying perpetual or annual software licenses, which in some cases are required for the hardware to function.

 

Consumables are single-use products requiring frequent replacement in our customers' operating cycles. Consumables sold by our Clinical Genomics and Biopharmaceutical Development divisions, such as reagents used for molecular and genetic analysis or solutions used for protein synthesis, are critical to the ongoing use of our instruments. Consumables such as biological and chemical indicator test strips sold by our Sterilization and Disinfection Control division are used on a standalone basis.

 

We also offer maintenance, calibration and testing service contracts. 

 

We disclose revenues consistently with how management evaluates the business, i.e., based on business unit and the nature of goods and services provided.

 

The following tables present disaggregated revenues from contracts with customers for the years ended March 31, 2026, 2025 and 2024:

 

  

Year Ended March 31, 2026

 
  

Sterilization and Disinfection Control (1)

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Total

 

Consumables

 $90,521  $16,869  $2,737  $35,815  $145,942 

Hardware and Software

  505   19,170   32,479   5,296   57,450 

Services

  10,541   12,587   18,335   4,275   45,738 

Total revenues

 $101,567  $48,626  $53,551  $45,386  $249,130 

 

  

Year Ended March 31, 2025

 
  

Sterilization and Disinfection Control (1)

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Total

 

Consumables

 $82,736  $17,287  $3,039  $35,672  $138,734 

Hardware and Software

  496   19,649   31,827   7,689   59,661 

Services

  10,186   11,794   16,883   3,720   42,583 

Total revenues

 $93,418  $48,730  $51,749  $47,081  $240,978 

 

  

Year Ended March 31, 2024

 
  

Sterilization and Disinfection Control(1)

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Total

 

Consumables

 $65,459  $17,086  $2,345  $36,086  $120,976 

Hardware and Software

  549   12,993   30,024   12,254   55,820 

Services

  9,116   10,633   15,394   4,248   39,391 

Total revenues

 $75,124  $40,712  $47,763  $52,588  $216,187 

 

(1)Revenues of $9,289 from GKE are included in the Sterilization and Disinfection Control division during the year ended March 31, 2024 and represent sales of consumables made beginning from the acquisition date.
 

Contract Balances

Our contracts have varying payment terms and conditions. Some customers prepay for products and services, resulting in either unearned revenues or customer deposits, called contract liabilities. Short-term contract liabilities are included within unearned revenues in the accompanying Consolidated Balance Sheets, and long-term contract liabilities are included within other long-term liabilities in the accompanying Consolidated Balance Sheets. The significant majority of our revenues and related receivables and contract liabilities are generated from contracts with customers with original expected durations of twelve months or less. Contract liabilities will be recognized to revenue as we satisfy our obligations under the terms of the contracts. 

 

A summary of contract liabilities is as follows:

 

Contract liabilities as of March 31, 2025

 $14,803 

Prior year liabilities recognized in revenues during the year ended March 31, 2026

  (10,155)

Contract liabilities added during the year ended March 31, 2026, net of revenues recognized

  10,075 

Contract liabilities balance as of March 31, 2026

 $14,723 

 

 

v3.26.1
Note 3 - Fair Value Measurements
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Fair Value Disclosures [Text Block]

Note 3. Fair Value Measurements

 

Our financial instruments generally consist of cash and cash equivalents, trade accounts receivable, obligations under trade accounts payable and debt. Due to their short-term nature, the carrying values of cash and cash equivalents, trade accounts receivable and trade accounts payable approximate fair value; they are classified within Level 1 of the fair value hierarchy. 

 

The financial instruments that subject us to the highest concentrations of credit risk are cash and accounts receivable. We maintain relationships and cash deposits at multiple banking institutions across the world in an effort to diversify and reduce risk of loss. Concentration of credit risk with respect to accounts receivable is limited to customers to whom we make significant sales. No customers accounted for more than 10% of total trade receivables as of  March 31, 2026.

 

The carrying amounts of our Credit Facility on the Consolidated Balance Sheets approximate fair value due to the variable interest rate pricing on the debt, with the principal balances bearing an interest rate approximating current market rates.

 

On  August 15, 2025, our outstanding 1.375% convertible notes matured. No balances remained outstanding related to the Notes as of March 31, 2026. See Note 8. "Indebtedness" for further information. While outstanding, we estimated the fair value of the Notes using Level 2 inputs based on the last actively traded price or observable market input preceding the end of the reporting period. The fair value of the Notes was approximately correlated to our stock price.

 

  

March 31, 2025

 
  

Carrying Value

  

Fair Value (Level 2)

 

Notes

 $97,297  $95,063 

 

There were no nonrecurring fair value adjustments or transfers between the levels of the fair value hierarchy during the fiscal years ended March 31, 2026 and 2025.

 

v3.26.1
Note 4 - Significant Transactions
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Significant Transactions [Text Block]

Note 4. Significant Transactions

 

Acquisition of GKE, Fiscal year 2024

We acquired 100% of the outstanding shares of GKE GmbH and SAL GmbH effective  October 16, 2023, and effective  December 31, 2023, we acquired 100% of the outstanding shares of Beijing GKE Science & Technology Co. Ltd.

 

GKE develops, manufactures and sells a portfolio of chemical sterilization indicators, biologics and process challenge devices to support sterility validation and protect patient safety across global healthcare markets. GKE is included in our Sterilization and Disinfection Control ("SDC") division. GKE's strengths in chemical indicators complement SDC's portfolio of biological indicators, as chemical and biological indicators may be used in the same sterility validation workflows. Additionally, GKE’s healthcare-focused commercial capabilities in Europe and APAC expand our reach in those markets. 

 

We finalized our purchase price accounting of GKE during fiscal year 2024. Total cash consideration for the GKE acquisition was $87,187, net of cash acquired and financial liabilities assumed and inclusive of working capital adjustments. We funded the acquisition through a combination of cash on hand and a total of $71,000 borrowed under our line of credit.

 

During fiscal year 2026, we paid the GKE sellers $9,555 to settle an acquisition-related holdback.

 

GKE's operations contributed $9,289 to revenues and $1,046 of net income (including $2,271 of non-cash amortization expense related to acquired intangible assets and $1,229 of non-cash inventory step up expense) to our consolidated results during the twelve months ended  March 31, 2024.

 

Supplemental unaudited pro-forma information

Combined revenues from Mesa and GKE for fiscal year 2024 would have been approximately $229,260 had the GKE acquisition occurred at the beginning of the earliest period presented, on April 1, 2023.

 

It is impracticable for us to disclose pro-forma net earnings information regarding the combined results of the operations of Mesa and GKE as if the acquisition had occurred at an earlier date. Prior to acquisition, GKE was a privately owned company with financial statements prepared on a statutory, rather than GAAP, basis, using a different fiscal year end than Mesa's. Certain financial information cannot be recreated for accurate financial results. For example, prior to Mesa's ownership, GKE accounted for inventory at an unburdened rate and performed only annual inventory counts, such that we cannot accurately estimate cost of goods sold. Additionally, all transactions occurring between the three GKE entities, which are substantial, were accounted for at arms-length prior to acquisition; we eliminated intercompany transactions from a revenue perspective above, but we do not have sufficient historical detail to eliminate intercompany cost of revenues accurately. As presentation of pro-forma net earnings information would require extensive estimation and could not be sourced from sufficiently factual information reasonably aligned with GAAP, it is impracticable for us to disclose pro-forma net earnings information.

v3.26.1
Note 5 - Leases
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Lessee, Operating Leases [Text Block]

Note 5. Leases

 

We have operating leases for buildings and office equipment used in manufacturing and distribution, engineering, research and development, sales and marketing, and administration activities. The following table presents the lease balances within the Consolidated Balance Sheets related to our operating leases:

 

Lease Assets and Liabilities

Balance Sheet Location

 

March 31, 2026

  

March 31, 2025

 

Operating lease ROU asset

Other assets

 $17,500  $16,382 

Current operating lease liabilities

Other accrued expenses

  3,687   3,523 

Noncurrent operating lease liabilities

Other noncurrent liabilities

  13,662   12,380 

 

The components of lease costs, the weighted average remaining lease term and the weighted average discount rate were as follows:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Operating lease expense

 $4,990  $4,025  $3,453 

Variable lease expense

  1,781   1,316   1,039 

Short term lease expense

  388   571   423 

Total lease expense

 $7,159  $5,912  $4,915 

Weighted average remaining lease term in years

  7.6   6.8   4.6 

Weighted average discount rate

  6.7%  6.2%  4.1%

 

Supplemental cash flow information related to leases was as follows:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Cash paid for amounts included in the measurements of lease liabilities

 $5,041  $4,534  $3,392 

Operating lease assets obtained in exchange for operating lease liabilities

  4,151   9,863   4,265 

 

As of March 31, 2026 maturities of lease liabilities are as follows for future years ending March 31:

 

2027

 $4,732 

2028

  1,702 

2029

  2,385 

2030

  2,284 

2031

  2,269 

Thereafter

  9,125 

Future value of lease liabilities

  22,497 

Less: imputed interest

  (5,148)

Present value of lease liabilities

 $17,349 

 

v3.26.1
Note 6 - Goodwill and Intangible Assets, Net
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Intangible Asset and Goodwill [Text Block]

Note 6. Goodwill and Intangible Assets, Net

 

Goodwill

 

Goodwill arises from the excess purchase price of acquired businesses over the fair value of acquired tangible and intangible assets, less assumed liabilities. Changes in the carrying amount of goodwill were as follows:

 

  

Sterilization and Disinfection Control

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Total

 

March 31, 2024

 $79,430  $46,515  $37,211  $16,940  $180,096 

Effect of foreign currency translation

  (22)  1,696   2   (12)  1,664 

March 31, 2025

 $79,408  $48,211  $37,213  $16,928  $181,760 

Effect of foreign currency translation

  3,402   1,455   53   193   5,103 

March 31, 2026

 $82,810  $49,666  $37,266  $17,123  $186,863 

 

Finite-Lived Intangible Assets

 

Intangible assets other than goodwill consisted of the following:

 

  

March 31, 2026

  

March 31, 2025

 
  

Gross Carrying Amount

  

Accumulated Amortization

  

Net Carrying Amount

  

Gross Carrying Amount

  

Accumulated Amortization

  

Net Carrying Amount

 

Customer relationships

 $188,192  $(124,981) $63,211  $190,069  $(117,189) $72,880 

Other intangibles

  60,308   (40,172)  20,136   61,192   (37,197)  23,995 

Total finite-lived intangible assets

 $248,500  $(165,153) $83,347  $251,261  $(154,386) $96,875 

 

Amortization expense for intangible assets was as follows:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Amortization in cost of revenues

 $2,803  $2,641  $6,052 

Amortization in general and administrative

  15,214   16,504   21,289 

Total

 $18,017  $19,145  $27,341 

 

The range of useful lives and weighted-average remaining useful lives of amortizable intangible assets as of March 31, 2026 were as follows: 

 

  

Approx. Est. Useful

 

Weighted Avg.

  

Life

 

Remaining Life

Description

 

(Years)

 

(Years)

Customer Relationships

 

5 - 12

 

6.6

Other Intangibles

 

7 - 12

 

5.0

 

Estimated future amortization expense for the fiscal years ending March 31 is presented below, based on foreign currency exchange rates in effect as of March 31, 2026:

 

Fiscal Year

 

Amortization Expense

 

2027

 $17,182 

2028

  16,553 

2029

  15,993 

2030

  11,316 

2031

  4,854 

 

During fiscal year 2024, we recorded goodwill impairment losses totaling $156,892, consisting of $118,741 in our Clinical Genomics division and $38,151 in our Biopharmaceutical Development division. In addition, we recorded impairments of other intangible assets in our Clinical Genomics division totaling $117,641. These impairment losses were primarily driven by increases in the weighted average cost of capital, which reduced the estimated fair value of the related businesses, as well as downward revisions to expected future financial performance during fiscal year 2024.

v3.26.1
Note 7 - Supplemental Information
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Supplemental Balance Sheet Disclosures [Text Block]

Note 7. Supplemental Information

 

Inventories consisted of the following: 

 

  

March 31, 2026

  

March 31, 2025

 

Raw materials

 $14,873  $14,775 

Work in process

  925   560 

Finished goods

  10,575   10,030 

Total inventories

 $26,373  $25,365 

 

Prepaid expenses and other consisted of the following:

 

  

March 31, 2026

  

March 31, 2025

 

Prepaid expenses

 $2,785  $2,364 

Deposits

  1,644   1,752 

Prepaid income taxes

  819   1,040 

Other current assets

  3,620   2,873 

Total prepaid expenses and other

 $8,868  $8,029 

 

Property, plant and equipment consisted of the following:

 

  

March 31, 2026

  

March 31, 2025

 

Land

 $889  $889 

Buildings and building improvements

  23,368   23,280 

Manufacturing equipment

  23,424   22,694 

Computer equipment

  3,658   3,093 

Other

  7,922   7,188 

Construction in progress

  1,467   1,610 

Gross total

  60,728   58,754 

Accumulated depreciation

  (30,115)  (26,421)

Total property, plant and equipment, net

 $30,613  $32,333 

 

Depreciation expense was as follows:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Depreciation expense in cost of revenues

 $3,113  $3,160  $3,031 

Depreciation expense in operating expense

  2,141   2,222   1,202 

Total depreciation expense

 $5,254  $5,382  $4,233 

 

Accrued payroll and benefits consisted of the following:

 

  

March 31, 2026

  

March 31, 2025

 

Bonus payable

 $10,509  $10,891 

Wages and paid-time-off payable

  3,333   3,672 

Payroll related taxes

  2,317   2,475 

Severance

  2,294   273 

Other benefits payable

  553   547 

Total accrued payroll and benefits

 $19,006  $17,858 

 

Other accrued expenses consisted of the following:

 

  

March 31, 2026

  

March 31, 2025

 

Accrued business taxes

 $6,950  $5,996 

Current operating lease liabilities

  3,687   3,523 

Income taxes payable

  4,745   2,157 

GKE acquisition holdback

  -   9,315 

Other

  2,234   3,610 

Total other accrued expenses

 $17,616  $24,601 

 

 

v3.26.1
Note 8 - Indebtedness
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Debt Disclosure [Text Block]

Note 8. Indebtedness

 

Credit Facility

 

Our secured credit agreement matures in  April 2029 and includes:

 

(i)

A revolving credit facility with an aggregate principal amount of up to $125,000 (the "Revolver"),

(ii)

A term loan with a maximum principal amount of $75,000, which is subject to escalating quarterly principal payments (the "Term Loan"),

(iii)

A swingline loan with an aggregate principal amount not exceeding $5,000, and,

(iv)

Letters of credit with an aggregate stated amount not exceeding $2,500 at any time. 

 

We refer to the agreement in whole as the “Credit Facility.”

 

Borrowings under our Credit Facility bear interest at a SOFR rate or a base rate, plus an applicable spread that varies with our total net leverage ratio. On  October 10, 2025 we amended the Credit Facility to reduce the range of the spread from 1.5% - 3.0% to 1.25% - 2.50%. 

 

The weighted average interest rate on borrowings under the Credit Facility as of March 31, 2026 was 5.9%.

 

The financial covenants in the Credit Facility include a maximum leverage ratio of 4.00 to 1.00 on each of the quarterly testing dates between  March 31, 2025 and  March 31, 2026 and 3.5 to 1.0 on each testing date thereafter. The Credit Facility also stipulates a minimum fixed charge coverage ratio of 1.25 to 1.0. Other covenants include restrictions on our ability to incur debt, grant liens, make fundamental changes to our business as defined in the contract, engage in certain transactions with affiliates, or conduct asset sales. As of  March 31, 2026, we were in compliance with all required covenants under the terms of the Credit Facility.

 

Term Loan 

 

We are required to make quarterly principal payments on the Term Loan. During the year ended March 31, 2026, we made required principal payments on the Term Loan of $3,750. For the fiscal years ending March 31, required future principal debt payments on the Term Loan are as follows:

 

Fiscal Year

 

Amount

 

2027

 $5,625 

2028

  5,625 

2029

  7,500 

2030

  48,750 

Total principal remaining

 $67,500 

 

Unamortized debt issuance costs related to the Term Loan are reflected as a discount to the debt’s carrying value in our Consolidated Balance Sheets and are being amortized to interest expense through maturity. The net carrying amount of the Term Loan was as follows:

 

  

March 31,2026

  

March 31, 2025

 

Term Loan (5.9% and 7.2% as of March 31, 2026 and 2025, respectively)

 $67,500  $71,250 

Less: debt issuance costs

  (518)  (598)

Less: current portion

  (5,625)  (3,750)

Noncurrent portion

 $61,357  $66,902 

 

Revolver

As of  March 31, 2026, the outstanding balance under our Revolver was $84,500, and $40,500 was available for borrowing. 

 

We are obligated to pay quarterly unused commitment fees of between 0.20% and 0.35% of the Revolver’s aggregate principal amount, based on our leverage ratio. We incurred unused commitment fees of $157 and $269 for the years ended March 31, 2026, and March 31, 2025, respectively.

 

The balance of unamortized customary lender fees related to the Revolver was $1,018 and $1,203 as of March 31, 2026 and 2025, respectively. The lender fees are being amortized to interest expense through maturity. 

 

Convertible Notes

On  August 12, 2019, we issued an aggregate principal amount of $172,500 of Notes bearing interest at a rate of 1.375%. Debt issuance costs related to the Notes, consisting of $2,925 of commissions payable to the initial purchasers and $152 of third-party offering costs, were recorded as a reduction to the carrying amount of the Notes and amortized to interest expense over the life of the Notes. 

 

During fiscal year 2025, we repurchased $75,000 principal amount of the Notes in privately negotiated transactions, which resulted in the recognition of a gain on extinguishment of $2,887 recorded in other income for the year ended March 31, 2025.

 

The Notes matured on August 15, 2025. Upon maturity, we settled the remaining aggregate principal balance of $97,500, as well as $670 of accrued interest, in cash by drawing $97,000 under our Revolver and using $1,170 of cash on hand. 

 

The historical net carrying amount of the Notes was as follows:

 

  

March 31, 2025

 

Principal outstanding

 $97,500 

Unamortized debt issuance costs

  (203)

Net carrying value

 $97,297 

 

We recognized interest expense on the Notes as follows:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Coupon interest expense at 1.375%

 $503  $1,372  $2,372 

Amortization of debt issuance costs

  203   546   926 

Total interest on the Notes

 $706  $1,918  $3,298 

 

v3.26.1
Note 9 - Stock Transactions and Stock-based Compensation
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Share-Based Payment Arrangement [Text Block]

Note 9. Stock Transactions and Stock-Based Compensation

(dollars and shares in thousands, except per share values)

 

Stock-Based Compensation

On August 22, 2025, our shareholders approved an amendment to the 2021 Equity Plan that increased the number of shares authorized for issuance from 660 shares to 1,156 shares, an increase of 496 shares. There were 537 shares available for future grants under the 2021 Equity Plan as of March 31, 2026

 

Stock-based compensation expense recognized in the Consolidated Financial Statements was as follows: 

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Stock-based compensation expense

 $17,868  $13,142  $11,936 

Amount of income tax expense recognized in earnings

  2,616   2,068   2,718 

Stock-based compensation expense, net of tax

 $20,484  $15,210  $14,654 

 

Time-Based Restricted Stock Units (RSUs)

RSU activity under the 2021 Equity Plan was as follows (shares and dollars in thousands, except per-share data):

 

  

Time-Based Restricted Stock Units

 
  

Number of Shares

  

Weighted- Average Grant Date Fair Value per Share

  

Aggregate Intrinsic Value

 

Nonvested at March 31, 2025

  145  $106.54  $17,197 

Awards granted

  122   90.91     

Awards forfeited or expired

  (15)  97.38     

Awards distributed

  (65)  117.13   5,808 

Nonvested as of March 31, 2026

  187  $93.39  $16,503 

Expected to vest

  165  $93.13  $14,558 

 

For the years ended March 31, 2025 and 2024, the weighted average fair values per RSU granted was $94.30 and $133.30, respectively. Unrecognized stock-based compensation expense for RSUs that we have determined are probable of vesting was $6,749 as of March 31, 2026 and is expected to be recognized over a weighted average period of 1.9 years. 

 

The following table summarizes RSU valuation information: 

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Fair value of awards vested

 $7,575  $6,173  $5,881 

Intrinsic value of awards vested

 $5,808  $3,928  $3,658 

Weighted average fair value of awards granted, per share

 $90.91  $94.30  $133.30 

 

Performance-Based Restricted Stock Units (PSUs)

We grant performance-based RSUs to certain key employees. Vesting of the awards is contingent upon meeting certain service conditions, as well as meeting certain performance and/or market conditions.

 

PSU activity under the 2021 Equity Plan was as follows (shares and dollars in thousands, except per-share data):

 

  

Performance-Based Restricted Stock Units

 
  

Number of Shares

  

Weighted- Average Grant Date Fair Value per Share

  

Aggregate Intrinsic Value

 

Nonvested at March 31, 2025

  85  $166.31  $10,101 

Awards granted

  44   99.56     

Performance adjustment(1)

  (3)  132.29     

Awards forfeited or expired

  -   -     

Awards distributed

  (16)  265.32   1,336 

Nonvested as of March 31, 2026

  110  $126.18  $9,966 

Expected to vest

  101  $128.47  $8,970 

 

(1) 

During fiscal year 2026, the performance period for the market-based portion of PSUs granted in fiscal 2024 concluded. Based on actual performance during the performance period, 13 of these PSUs are expected to vest, net of estimated forfeitures.

 

For the years ended March 31, 2025 and 2024, the average fair value per PSU granted was $102.57 and $132.29, respectively. Unrecognized stock-based compensation expense for PSUs that we have determined probable of vesting was $2,200 as of March 31, 2026 and is expected to be recognized over a weighted average period of 1.8 years. The total fair value of PSUs vested was $4,289 and $3,492 during the years ended March 31, 2026 and 2025, respectively. There were no PSUs vested or distributed during the fiscal year 2024. 

 

During the year ended March 31, 2026, the Compensation Committee of the Board of Directors created a plan to award 44 PSUs at target (“the FY26 PSUs”) to eligible employees. The FY26 PSUs are subject to market-based performance conditions measured relative to a selected peer index and service conditions. The market performance measurement period and service period is from  June 15, 2025 through  June 15, 2028. The number of shares that will be earned is based on market performance and will range from 0% to 200% of the target number of shares. If defined minimum targets are not met, no shares will vest.

 

In October 2021, the Compensation Committee of the Board of Directors granted a special long-term equity award consisting of performance stock units subject to both performance and service conditions to our former CEO. Based on actual achievement of the performance metrics as of the performance period ended March 31, 2024, 23 shares were distributed in fiscal years 2026 and 2025. The remaining 12 shares will vest on  October 27, 2026. The unamortized expense associated with the remaining awards was recorded in full in fiscal year 2026 in conjunction with our former CEO’s departure. 

 

Stock Options

During the years ended March 31, 2026 and 2025 there were no options granted. We used the Black-Scholes option-pricing model to estimate the fair value of stock option awards granted in the year ended March 31, 2024. Our weighted‑average assumptions included an expected life of 3.52 years, expected volatility of 37.8%, a risk‑free interest rate of 4.16%, and an expected dividend yield of 0.07%. The weighted‑average Black-Scholes grant date fair value per option granted in fiscal 2024 was $42.76. 

 

Stock option activity was as follows (shares and dollars in thousands, except per-share data):

 

  

Stock Options

 
  

Shares Subject to Options

  

Weighted- Average Exercise Price per Share

  

Weighted-Average Remaining Contractual Life (Years)

  

Aggregate Intrinsic Value

 

Outstanding as of March 31, 2025

  155  $192.92   2.7  $52 

Awards granted

  -   -       - 

Awards forfeited or expired

  (23)  202.30       - 

Awards exercised or distributed

  -   -       - 

Outstanding as of March 31, 2026

  132  $191.22   1.7  $- 

Exercisable awards as of March, 31, 2026

  117  $199.04   1.5  $- 

Exercisable awards and awards expected to vest, March 31, 2026

  131  $191.35   1.7  $- 

 

The total intrinsic value of stock options exercised was $24 during each of the years ended March 31, 2025 and 2024. Unrecognized stock-based compensation expense for stock options expected to vest as of  March 31, 2026 was $104 and is expected to be recognized over a weighted average period of 0.5 years. The total fair value of options vested was zero, $2,168, and $2,749 during the years ended March 31, 2026, 2025 and 2024, respectively.

 

Repurchases and Treasury Stock

In November 2005, our Board of Directors approved a program to repurchase up to 300 shares of our outstanding common stock. Under the program, shares of common stock may be purchased from time to time in the open market at prevailing prices or in negotiated transactions off the market. Shares of common stock repurchased will be cancelled and repurchases of shares of common stock will be funded through existing cash reserves. There were no repurchases of our shares of common stock under this plan during the years ended March 31, 2026, 2025 or 2024. As of March 31, 2026, we have repurchased 162 shares under this plan.

 

Under applicable law, Colorado corporations are not permitted to retain treasury stock. The price paid for repurchased shares is allocated between common stock and retained earnings based on management’s estimate of the original sales price of the underlying shares.

 

CEO Transition and Retention Awards

On March 9, 2026, we announced the departure of our former CEO. As a result, we recognized approximately $3,700 of incremental stock‑based compensation expense in March 2026, consisting of accelerated recognition of previously unrecognized expense for awards that were no longer subject to service conditions, partially offset by forfeitures.

 

In connection with the CEO departure, we granted retention RSUs to certain key executives during fiscal year 2026. These awards are subject to service conditions and will vest in equal installments on the first, second and third anniversaries of the grant date. The effects of our former CEO's departure and the retention awards are reflected in the tables above. 

 

Subsequent to our fiscal year end, we awarded our new CEO a sign-on equity award consisting of 35 RSUs. The total grant-date fair value of the award was approximately $3,000. The award is subject to service conditions and will vest evenly on the first, second and third anniversaries of the grant date.

 

v3.26.1
Note 10 - Net Earnings (Loss) per Share
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Earnings Per Share [Text Block]

Note 10. Net Earnings (Loss) Per Share

(dollars and shares in thousands, except per share values)

 

The following table presents a reconciliation of the denominators used in the computation of basic and diluted net (loss) earnings per share:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Net earnings (loss) available for shareholders

 $6,712  $(1,974) $(254,246)

Weighted average outstanding shares of common stock(1)

  5,514   5,421   5,386 

Dilutive effect of stock options

  -   -   - 

Dilutive effect of unvested stock awards

  51   -   - 

Fully diluted shares

  5,565   5,421   5,386 
             

Basic earnings (loss) per share

 $1.22  $(0.36) $(47.20)

Diluted earnings (loss) per share

 $1.21  $(0.36) $(47.20)

 

(1)Weighted average outstanding shares includes awards that have not yet vested and are not yet legally outstanding, but for which all vesting criteria other than the passage of time have been satisfied. For example, this includes unvested RSUs granted to retirement-eligible employees and certain awards granted to our former CEO that are not subject to continued service or other performance requirements.

 

The following contingently issuable stock awards were excluded from the calculation of diluted EPS as their inclusion would be anti-dilutive:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Assumed conversion of convertible debt

  128   351   608 

Stock awards that were anti-dilutive

  206   386   268 

Total stock awards excluded from diluted EPS

  334   737   876 

 

Stock awards are potentially dilutive securities and as such are excluded from the calculation of diluted EPS if their inclusion would be antidilutive, or if achievement of performance-based thresholds as of our reporting date would not result in the awards vesting. Shares underlying the Notes were also potentially dilutive until maturity on August 15, 2025; however, these shares have been excluded from the diluted EPS calculation for the years ended  March 31, 2026, 2025 and 2024 as the impact of the assumed conversion of the Notes calculated under the if-converted method was anti-dilutive in each period.

v3.26.1
Note 11 - Employee Benefit Plans
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Retirement Benefits [Text Block]

Note 11. Employee Benefit Plans

 

We adopted the Mesa Laboratories, Inc. 401(k) Retirement Plan effective January 1, 2000. Under this plan, we match 100% of the first 4% of eligible pay contributed by each eligible employee, and contributions vest immediately. Participation is voluntary, and employees are eligible on the first day of the month following their start date. Our contributions to the Mesa Laboratories, Inc. 401(k) retirement plan were $1,711, $1,645 and $2,078 during the years ended March 31, 2026, 2025 and 2024, respectively. 

v3.26.1
Note 12 - Income Taxes
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Income Tax Disclosure [Text Block]

Note 12. Income Taxes

 

Provision for Income Taxes

 

Earnings (loss) before income taxes was as follows:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Domestic

 $6,856  $12,615  $(233,853)

Foreign

  5,158   (6,654)  (41,795)

Total earnings (loss) before income taxes

 $12,014  $5,961  $(275,648)

 

The components of our provision for income taxes were as follows:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Current tax provision:

            

U.S. Federal

 $753  $3,994  $3,002 

U.S. State

  502   1,212   1,678 

Foreign

  5,328   2,790   2,330 

Total current tax expense

  6,583   7,996   7,010 

Deferred tax provision:

            

U.S. Federal

  1,450   63   (20,387)

U.S. State

  443   13   (1,853)

Foreign

  (3,174)  (137)  (6,172)

Total deferred tax (benefit)

  (1,281)  (61)  (28,412)

Total income tax expense (benefit)

 $5,302  $7,935  $(21,402)

 

The reconciliation of the U.S. federal statutory rate of 21% to the effective income tax rate for the year ended March 31, 2026, following the adoption of ASU 2023-09 is as follows:

 

  

Year Ended March 31,

 
  

2026

 
  

Amount

  

%

 

Earnings Before Income Taxes

 $12,014     

U.S. Federal Statutory Tax Rate

  2,523   21.0%

State and Local Income Taxes, Net of Federal Income Tax Effect(1)

  746   6.2%

Foreign Tax Effects:

        

Germany:

        

Federal statutory rate difference

  (492)  (4.1%)

Surcharge/trade tax charge

  2,022   16.8%

Deferred tax rate change

  (304)  (2.5%)

Changes in valuation allowance

  (171)  (1.4%)

Other

  65   0.5%

Other foreign jurisdictions

  10   0.1%

Effect of Changes in Tax Laws or Rates Enacted in the Current Period

  -   -%

Effect of Cross-Border Tax Laws:

        

GILTI

  375   3.1%

Subpart F Income

  259   2.2%

Other

  48   0.4%

Changes in valuation allowance

  (2,259)  (18.8%)

Tax Credits

  (580)  (4.8%)

Nontaxable or Nondeductible Items:

        

Compensation adjustments

  2,808   23.4%

Changes in Unrecognized Tax Benefits

  -   -%

Other Adjustments:

        

Deferred charges on intercompany profit

  139   1.2%

Other

  113   0.9%

Effective Tax Rate

 $5,302   44.1%

 

(1) State income taxes in Montana, Maryland and Minnesota comprised the majority (greater than 50%) of the tax effect in this category. 

 

The reconciliation of the U.S. federal statutory rate of 21% to the effective income tax rate for the years ended March 31, 2025 and 2024, prior to the adoption of ASU 2023-09 is as follows:

 

  

Year Ended March 31,

 
  

2025

  

2024

 
  

Amount

  

%

  

Amount

  

%

 

Earnings (loss) before income taxes

 $5,961      $(275,648)    

Federal income taxes at statutory rates

  1,251   21.0%  (57,886)  21.0%

State income taxes, net of federal benefit

  317   5.3%  (2,508)  0.9%

Compensation adjustments

  2,283   38.3%  2,738   (1.0%)

Research and development credit

  (1,054)  (17.7%)  (1,093)  0.4%

Return to provision adjustment

  516   8.7%  (182)  0.1%

Subpart F, GILTI, & FDII

  (484)  (8.1%)  (412)  0.1%

Foreign rate differential

  2,047   34.3%  (566)  0.2%

Permanent difference

  47   0.8%  479   (0.2%)

Goodwill impairment

  -   -%  32,594   (11.8%)

Valuation allowance

  3,019   50.6%  5,398   (2.0%)

Other

  (7)  (0.1%)  36   -%

Total income tax expense (benefit)

 $7,935   133.1% $(21,402)  7.8%

Effective income tax rate

  133.12%      7.76%    

 

Cash Paid for Income Taxes

 

We made income tax payments, net of refunds received, during the year ended March 31, 2026 as follows:

 

Year ended March 31, 2026

 

Federal

 $- 

State:

    

Montana

  97 

U.S. States, Other

  633 

Foreign:

    

Germany

  430 

France

  477 

China

  233 

Income taxes paid, net of amounts refunded

 $1,870 

 

For fiscal year 2026, Montana, Germany, France and China cash taxes paid equaled or exceeded 5% of total income taxes paid. No other jurisdiction comprised 5% or more of total income taxes paid.  

 

Deferred Tax Assets and Liabilities

 

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred tax assets (liabilities) were as follows:

 

  

2026

  

2025

 

Deferred tax assets:

        

Capitalized research expenditures

 $4,041  $8,148 

Income tax credits

  2,618   2,774 

Allowances and reserves

  3,317   2,687 

Stock compensation deductible differences

  1,890   1,632 

Operating lease liabilities

  1,972   1,860 

Inventories

  1,058   1,153 

Net operating loss carryforwards

  3,660   3,219 

Other temporary differences

  615   265 

Net deferred tax assets, gross

  19,171   21,738 

Valuation allowance

  (6,408)  (8,999)

Net deferred tax assets, net

  12,763   12,739 

Deferred tax liabilities:

        

Operating lease right-of-use assets

  (2,051)  (1,843)

Goodwill and intangible assets

  (25,275)  (26,854)

Property, plant and equipment

  (2,268)  (2,273)

Other temporary differences

  (1,753)  (579)

Total deferred tax liabilities

  (31,347)  (31,549)

Net deferred tax assets/(liabilities)

  (18,584)  (18,810)

 

Valuation Allowance

 

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. In evaluating the need for a valuation allowance, management takes into account various factors, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies, and results of recent operations. Based on this evaluation, we have concluded that a valuation allowance is necessary on our U.S. and certain German operations and we do not expect to fully realize our deferred tax assets as of March 31, 2026.

 

The following table summarizes the changes in our valuation allowance for deferred tax assets: 

 

  

Year Ended March 31,

 
  

2026

  

2025

 

Beginning balance

 $8,999  $5,975 

(Reductions) Additions charged to income tax expense and other accounts

  (2,648)  3,657 

Deductions from reserves

  -   (637)

Cumulative translation adjustment

  57   4 

Ending balance

 $6,408  $8,999 

 

Net Operating Loss Credit and Carryforwards

 

As of March 31, 2026, we had U.S. and Foreign net operating loss (“NOL”) carryforwards consisting of the following: 

 

  

March 31, 2026

  

Expiration Date

 

Pre-2018 federal NOL carryforwards

 $-   N/A 

Post-2018 federal NOL carryforwards

  -  

Indefinite

 

State NOL carryforwards

  9,690  

March 31, 2035

 

Foreign NOL carryforwards

  13,846  

Indefinite

 

 

As of March 31, 2026, we had U.S. tax credit carryforwards consisting of the following:

 

  

March 31, 2026

  

Expiration Date

 

Federal research tax credit carryforwards

 $-   N/A 

State research tax credits carryforwards

  3,295  

March 31, 2039

 

Federal foreign tax credit carryforwards

  15  

March 31, 2037

 

 

Undistributed earnings in foreign subsidiaries

 

For the year ended March 31, 2026, provisions have not been made for income taxes on undistributed earnings that were deemed permanently reinvested in foreign subsidiaries at March 31, 2026. Determination of the amount of unrecognized deferred income tax liabilities on these earnings is not practicable because such liability, if any, depends on certain circumstances existing if and when remittance occurs. A deferred tax liability will be recognized if and when we no longer plan to permanently reinvest these undistributed earnings.

 

Uncertain Tax Positions

 

As of March 31, 2026, we had no gross unrecognized tax benefits. We recognize any interest and penalties accrued on uncertain income tax positions in other expense and general and administrative expense, respectively. Interest and penalties included in other long-term liabilities on our accompanying Consolidated Balance Sheets were $0 for each of the years ended March 31, 2026, 2025 and 2024. We do not expect a material change in unrecognized tax benefits or interest in the next 12 months.

 

Income Tax Examinations

We file income tax returns in the U.S. various states and foreign jurisdictions. In the normal course of business, we are subject to examination by taxing authorities throughout the world. The tax year ended March 31, 2024 for Mesa Laboratories, Inc. is under review by the U.S. Internal Revenue Service.

 

The following tax years remain subject to examination:

 

Significant Jurisdictions

  Open Years 

U.S. Federal

  2022-2024 

Montana

  2022-2024 

U.S. States, Other

  2021-2024 

Foreign

  2019-2024 

 

v3.26.1
Note 13 - Commitments and Contingencies
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Commitments and Contingencies Disclosure [Text Block]

Note 13. Commitments and Contingencies

 

We are party to various legal proceedings arising in the ordinary course of business.

 

During fiscal 2026, a civil complaint was filed against Mesa in the United States District Court for the Northern District of Ohio alleging, among other things, misappropriation of trade secrets and tortious interference with a contract in connection with the departure of a former executive of a third party and that individual’s subsequent employment with Mesa. The complaint seeks injunctive relief, monetary damages, attorneys’ fees, and other remedies. Mesa denies the allegations and intends to vigorously defend itself. Due to the early stage of the proceedings, we are unable to predict the outcome of this matter or reasonably estimate the amount of any potential loss, if any. While it is reasonably possible that the resolution of this matter could result in a loss to Mesa, which may be material, we have not recorded an accrual as of March 31, 2026, as any such loss cannot be reasonably estimated at this time. 

 

Other than as described above, as of March 31, 2026, we are not party to any legal proceeding that management believes could have a material adverse effect on our consolidated financial position, results of operations, or cash flows. 

 

v3.26.1
Note 14 - Segment Data
12 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Segment Reporting [Text Block]

Note 14. Segment Data

 

Segment information is prepared on the same basis that our chief operating decision maker, our CEO, uses to assess performance, allocate resources, evaluate financial results, and make key operating decisions. Our four reportable segments are organized primarily by the nature of the goods and services they sell. Our CODM regularly reviews segment-level U.S. GAAP revenues and gross profit relative to forecasted and prior period amounts, as well as non-GAAP adjusted operating expense compared to budgeted amounts. Our CODM also reviews non-GAAP organic revenues growth and non-GAAP adjusted operating income to support strategic planning and resource development. The accounting policies of our operating segments are the same as those described in Note 1. "Description of Business and Summary of Significant Accounting Policies.

 

Effective April 13, 2026, Dr. Siddhartha Kadia began his tenure as Mesa’s CEO and CODM. The presentation of segment information below is consistent with the manner in which our segments were evaluated and operated throughout fiscal year 2026.

 

The following tables set forth our segment information:

 

  

Sterilization and Disinfection Control (d)

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Corporate and Other (e)

  

Total Company

 

Year Ended March 31, 2026

                        

Revenues (a)

 $101,567  $48,626  $53,551  $45,386  $-  $249,130 

Less:

                        

Depreciation in cost of revenues

  1,779   308   448   578   -   3,113 

Amortization in cost of revenues

  526   1,512   -   765   -   2,803 

Other cost of revenues (b)

  27,555   18,253   21,121   18,015   -   84,944 

Total segment cost of revenues

  29,860   20,073   21,569   19,358   -   90,860 

Gross Profit (c)

 $71,707  $28,553  $31,982  $26,028  $-  $158,270 
                         

Reconciling items:

                        

Operating expense

                     $139,759 

Operating income

                      18,511 

Nonoperating expense, net

                      6,497 

Earnings before income taxes

                     $12,014 
                         

Year Ended March 31, 2025

                        

Revenues (a)

 $93,418  $48,730  $51,749  $47,081  $-  $240,978 

Less:

                        

Depreciation in cost of revenues

  1,419   224   837   680   -   3,160 

Amortization in cost of revenues

  503   1,373   -   765   -   2,641 

Non-cash GKE inventory step-up amortization

  1,232   -   -   -   -   1,232 

Other cost of revenues (b)

  25,604   17,220   20,275   19,966   10   83,075 

Total segment cost of revenues

  28,758   18,817   21,112   21,411   10   90,108 

Gross Profit (c)

 $64,660  $29,913  $30,637  $25,670  $(10) $150,870 
                         

Reconciling items:

                        

Operating expense

                     $134,534 

Operating income

                      16,336 

Nonoperating expense, net

                      10,375 

Earnings before income taxes

                     $5,961 
                         

Year Ended March 31, 2024

                        

Revenues (a)

 $75,124  $40,712  $47,763  $52,588  $-  $216,187 

Less:

                        

Depreciation in cost of revenues

  1,204   224   666   937   -   3,031 

Amortization in cost of revenues

  266   1,338   -   4,448   -   6,052 

Non-cash GKE inventory step-up amortization

  1,229   -   -   -   -   1,229 

Other cost of revenues (b)

  19,123   13,750   19,550   20,125   77   72,625 

Total segment cost of revenues

  21,822   15,312   20,216   25,510   77   82,937 

Gross Profit (c)

 $53,302  $25,400  $27,547  $27,078  $(77) $133,250 
                         

Reconciling items:

                        

Operating expense

                     $405,325 

Operating (loss)

                      (272,075)

Nonoperating expense, net

                      3,573 

(Loss) before income taxes

                     $(275,648)

 

 

(a)

Intersegment revenues are eliminated to arrive at consolidated totals. Revenues as presented are consistent with GAAP measurement principles and our CODM's review of segment information.
 

(b)

Other segment cost of revenues for each reportable segment includes product costs, personnel costs (including stock-based compensation), and other manufacturing and overhead costs necessary to produce and sell our products and services, excluding depreciation, amortization, and non-cash inventory step-up amortization expenses.
 (c)Gross profit as presented is consistent with GAAP measurement principles and our CODM's review of segment information.
 (d)Includes GKE results beginning upon acquisition in fiscal year 2024. 
 (e)Unallocated corporate expenses and other business activities are reported within Corporate and Other. Certain depreciation expense classified reflected in Corporate and Other in fiscal years 2024 and 2023 has been recast to conform to current year presentation.

 

 

The following table sets forth inventories by reportable segment. Our CODM is not provided with any other segment asset information. 

 

  

March 31,

  

March 31,

 
  

2026

  

2025

 

Sterilization and Disinfection Control

 $5,943  $5,545 

Biopharmaceutical Development

  6,512   4,934 

Calibration Solutions

  5,603   5,110 
Clinical Genomics  8,315   9,776 

Total inventories

 $26,373  $25,365 

 

The following table sets forth a summary of long-lived assets by geographic area. Long-lived assets exclude goodwill and intangible assets acquired in a business combination, deferred tax assets and other non-tangible assets. 

 

  March 31,  March 31, 
  

2026

  

2025

 

United States

 $29,893  $29,200 

Sweden

  10,858   11,634 

Germany

  5,955   6,712 

Other

  1,213   1,169 

Total long-lived assets

 $47,919  $48,715 

 

Revenues from external customers are attributed to individual countries based upon the location to which the product is shipped or exported, as follows:

 

  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

United States

 $116,895  $116,615  $106,395 

China

  20,449   25,312   24,933 

Other

  111,786   99,051   84,859 

Total revenues

 $249,130  $240,978  $216,187 

 

No customer accounts for 10% or more of our consolidated revenues. No foreign country exceeds 10% of total revenues.

v3.26.1
Significant Accounting Policies (Policies)
12 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Basis of Accounting, Policy [Policy Text Block]

Principles of Consolidation and Basis of Presentation

 

Our Consolidated Financial Statements are prepared in accordance with the rules and regulations of the Securities and Exchange Commission and in accordance with accounting principles generally accepted in the United States (“GAAP”), and include our accounts and those of our wholly owned subsidiaries after elimination of all intercompany accounts and transactions. 

 

Use of Estimates, Policy [Policy Text Block]

Management Estimates

 

The preparation of our Consolidated Financial Statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities in our Consolidated Financial Statements and accompanying notes. Actual results could differ from our estimates under different assumptions or conditions.

 

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Foreign Currency

Exchange rate adjustments resulting from foreign currency transactions are recognized in net income (loss), while the effects of translating the financial statements of foreign subsidiaries into U.S. dollars are reflected as a component of accumulated other comprehensive income within stockholders’ equity. Assets and liabilities of subsidiaries operating outside the United States with functional currencies other than the U.S. dollar are translated into U.S. dollars at period end exchange rates, and results of operations are translated using weighted average exchange rates for the period. 

 

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

Fair value is the price we would receive to sell an asset or pay to transfer a liability in an orderly transaction between market participants. We determine fair value based on the following input hierarchy:

 

Level 1: Quoted prices for identical assets or liabilities in active markets.

 

Level 2: Observable inputs other than prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or that can be corroborated with observable market data.

 

Level 3: Unobservable inputs supported by little or no market activity. Pricing models, discounted cash flow methodologies, and other similar techniques involving significant management judgment or estimation typically require unobservable inputs.

 

Most assets and liabilities purchased in business acquisitions are measured, recognized and disclosed at fair value in the Consolidated Financial Statements on a non-recurring basis upon acquisition, or as applicable, during the measurement period. Additionally, assets such as property and equipment, operating lease assets, and goodwill and other intangible assets are measured and presented at fair value on a nonrecurring basis if impaired. Such fair value measurements require the use of Level 3 inputs.

 

See Note 3. “Fair Value Measurements” for further information.

 

Revenue from Contract with Customer [Policy Text Block]

Revenue Recognition

Our revenues are derived from sales of products and services. Product sales consist primarily of consumables and hardware, while services consist primarily of maintenance, calibration and testing services.

 

Revenues are recognized when or as we satisfy our performance obligations under the terms of a contract, which occurs when control of the promised products or services transfers to the customer. We recognize revenue in an amount that reflects the consideration we expect to receive in exchange for those products and services (the transaction price). For our revenue contracts, prices are fixed at the time of purchase, and price protections or other forms of variable consideration are not typically offered.

 

Product sales: Our performance obligations related to product sales generally consist of the promise to sell tangible goods to distributors or end customers. Revenues from consumables and hardware are recognized at the point in time when control transfers to the customer. Control of products sold in the United States and APAC typically transfers upon shipment, whereas control of products sold in Europe more typically transfers upon delivery to the customer site or when customers collect the good from our warehouse.

 

Services: We generate service revenues from discrete and ongoing maintenance, calibration and testing services related to our physical products. For discrete services, our obligation to complete specified work is satisfied and revenue is recognized upon performance of the service. Obligations arising from ongoing service contracts, in which we promise to stand ready to provide maintenance or other services on an as-needed basis over a specified contract period, are satisfied by completing any services that are contractually required during the contract period, if requested by the customer, or by the passage of time if no services are requested. For ongoing service contracts, revenue is recognized on a straight-line basis over the contract term in a faithful depiction of our obligation to provide services over the contract period. 

 

Purchase orders or formal contracts typically provide evidence of the existence and key terms of arrangements with customers with respect to sales of our products and services. Collectability is assessed through our customer review process and is considered reasonably assured. Payment terms typically require settlement within 60 days or less.

 

We expense commission costs, which are typically our only significant incremental cost to obtain a contract, as incurred. The substantial majority of our contracts have original durations of one year or less, and we have elected not to disclose the expected timing or allocated transaction prices of remaining performance obligations. Additionally, we have elected to not assess whether a significant financing component exists when the period between satisfaction of a performance obligation and customer payment is one year or less. None of our contracts contained significant financing components as of or for the fiscal years ended  March 31, 20262025 or 2024.

 

Contracts with customers may contain multiple performance obligations. In such arrangements, the contract transaction price is allocated to each performance obligation based on the estimated relative standalone selling prices of the promised products or services. Standalone selling prices represent the price at which a product or service would be sold separately. If a standalone selling price is not directly observable, we estimate the standalone selling price using available information, including market conditions and internally approved pricing guidelines. In limited circumstances, for performance obligations with highly variable or unobservable standalone selling prices, we may assign standalone prices to obligations based on the residual transaction price after all observable standalone selling prices have been determined. Discounts may be approved at the time of purchase and are included within a contract’s fixed transaction price. Discounts are typically allocated to obligations included in the contract based on the standalone values of such obligations. All expected and actual consideration from customers is included in the transaction price.

 

See Note 2. “Revenue” for further information.

 

Shipping and Handling Cost, Policy [Policy Text Block]

Shipping and Handling

Payments we receive from customers for shipping and handling are included in revenues in our Consolidated Statements of Operations, and the related shipping and handling expenses are included in cost of revenues. We account for shipping and handling costs arising from contracts with customers as fulfillment costs. Shipping and handling costs associated with inventory and materials we purchase are capitalized as a component of inventory on the Consolidated Balance Sheets and are expensed to cost of revenues when the related products are sold. 

 

Revenue from Contract with Customer, Deferred Revenue [Policy Text Block]

Unearned Revenues

Certain of our products may be sold with associated service contracts that require us to provide repairs, technical support, parts, and various analytical or maintenance services over a specified period of time, generally one year. When these contracts are paid in advance, the contract consideration is recorded as an unearned revenue liability and is recognized as revenue ratably over the service period. Customer prepayments related to other products and services are also recorded as unearned revenue liabilities and are recognized as revenue when earned. 

 

Standard Product Warranty, Policy [Policy Text Block]

Accrued Warranty Expense

We typically provide assurance-type limited product warranties on our products and, accordingly, accrue for estimates of related warranty expenses.

 

Accounts Receivable [Policy Text Block]

Accounts Receivable and Allowance for Credit Losses

Trade accounts receivable are reported at net realizable value on the accompanying Consolidated Balance Sheets, adjusted for allowances for credit losses and write-offs. Allowances for credit losses represent our best estimate of expected credit losses from trade accounts receivable. We estimate expected credit losses based on historical experience, current and expected economic and market conditions, and evaluations of the status of our customers’ outstanding receivable balances. When we become aware that a specific customer may be unable to meet its financial obligations, we record a specific allowance to reduce the carrying amount of the receivable to the amount reasonably expected to be collected. To mitigate credit risk, we assess the creditworthiness of new and existing customers, establish credit limits, and regularly review outstanding balances and payment histories. In certain circumstances, we may require customer prepayments or limit future purchases until past due amounts are settled.

 

We do not believe our trade accounts receivable represent significant concentrations of credit risk due to our diversified customer base and geographic presence. Actual credit losses may differ from estimated amounts, which could materially affect the provision for credit losses and, therefore, net income (loss). We recorded $1,495, $218, and $790 of expense associated with credit losses for the years ended March 31, 2026, 2025, and 2024, respectively. 

 

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents

We classify highly liquid investments with original maturities of three months or less at the date of purchase as cash equivalents. No cash equivalents are included on our Consolidated Balance Sheets as of March 31, 2026 or 2025

 

Inventory, Policy [Policy Text Block]

Inventories

Inventories are stated at the lower of cost or net realizable value. Inventories are expensed to cost of revenues upon sale to customers using a weighted-average costing methodology. Inventories acquired in business combinations are recorded at acquisition date fair value. Our work-in-process and finished goods inventories include the costs of raw materials, labor and overhead. Labor and overhead costs involve estimates based on historical and budgeted costs, expected inflation, expected labor costs and expected standard productivity rates as inputs. The rates are evaluated annually unless specific circumstances require a more frequent review for particular items.

 

We monitor inventory costs relative to selling prices and perform physical cycle counts throughout the year to assess whether a lower of cost or net realizable value adjustment is necessary. We estimate and maintain inventory reserves for excess or obsolete inventory, shrinkage and scrap. These reserves may fluctuate as assumptions change due to new information, discrete events, or changes in our business, such as entering new markets or discontinuing specific products. Once inventory is written down, the reduced amount becomes the new cost basis and is not subsequently increased in future fiscal years.

 

Property, Plant, and Equipment [Policy Text Block]

Property, Plant and Equipment

Property, plant and equipment are recorded at cost, net of accumulated depreciation, except for assets acquired in business acquisitions, which are recorded at acquisition-date fair value. Expenditures for major enhancements and improvements that extend the life of assets are capitalized, while expenditures for minor replacements, maintenance and repairs are expensed as incurred.

 

Depreciation is calculated using the straight-line method over our assets’ estimated useful lives. Upon asset retirement or disposal, the related gross carrying amount and accumulated depreciation are derecognized, and any related gain or loss is recognized in our results of operations. In certain circumstances, including business consolidation or facility closure activities, impairment losses or accelerated depreciation may be recorded to reflect revised estimates of remaining useful lives for assets designated to be retired from service.

 

We periodically evaluate and adjust as necessary the estimated useful lives of property, plant and equipment. Any changes in estimated useful lives are recorded prospectively. Estimated useful lives of significant classes of depreciable assets are as follows:

 

Category

Useful Lives in Years

Buildings and building improvements40 (or less)
Manufacturing equipment10 (or less)

Office, lab and other equipment, furniture and fixtures

7 (or less)

Computer equipment 

3 (or less)
Leasehold improvements Lesser of the economic life or the remaining term in the respective lease

 

Land is not depreciated. Construction in progress is not depreciated until placed in service, at which time it is assigned a useful life consistent with the applicable asset category. 

 

Lessee, Leases [Policy Text Block]

Leases

We determine whether an arrangement is or contains a lease at contract inception. If a lease is identified, we classify the lease as either a finance or operating lease. We did not have any finance leases during any fiscal year presented herein. As of March 31, 2026, our operating leases have remaining terms ranging from one month to 11 years. 

 

A lease exists when a contract conveys the right to control the use of, and obtain substantially all the economic benefits from, use of an identified asset for a period of time in exchange for consideration. For our operating leases, we have elected to account for non-lease components together with the lease components to which they relate. Operating lease right-of-use ("ROU") assets and lease liabilities are recognized at lease commencement. We do not recognize ROU assets or lease liabilities for leases with original durations of less than 12 months, and our short-term leases are not material.

 

Operating lease liabilities represent the present value of capitalized lease payments not yet paid, discounted using the rate implicit in the lease when readily determinable or, otherwise, our incremental borrowing rate based on information available at lease commencement. ROU assets represent our right to use the underlying leased asset and are measured based on the related operating lease liability, adjusted for payments made prior to commencement, any initial direct costs incurred, and other such items as applicable. Adjustments to ROU assets would also be made for impairment losses, if necessary. In connection with business acquisitions, we generally retain the acquiree's classification of leases, and recognize ROU assets and liabilities in accordance with ASC 842.

 

Several of our leases contain fixed rent escalations over the lease term, which are recognized as lease expense on a straight-line basis over the lease term. Lease expense is recorded in cost of revenues or selling, general and administrative, or research and development expense in our Consolidated Statements of Operations, depending on the nature of use of the underlying asset.

 

Certain leases include one or more renewal or termination options exercisable at our discretion. Renewal periods are included in the lease term when we are reasonably certain to exercise the option. Renewal terms typically allow us to extend lease terms between one and three years.

 

We also have leases that include variable payments based on, for example, a pro-rata portion of actual maintenance costs incurred by the lessor. Such variable lease payments are recognized in the period in which those payments are incurred as lease costs. 

 

See Note 5. “Leases” for further information.

 

Goodwill and Intangible Assets, Policy [Policy Text Block]

Intangible Assets, Impairment Testing 

Our goodwill and other intangible assets result primarily from business acquisitions. Intangible assets with finite lives affect future amortization expense. We could incur impairment losses associated with goodwill and other intangible assets. 

 

We amortize finite-lived intangible assets, which generally have estimated useful lives ranging from three to fifteen years at the time of acquisition, using the straight-line method over their estimated useful lives. We estimate useful lives based on the specific facts and circumstances related to each asset, and we evaluate the appropriateness of assigned useful lives at least annually. Changes to remaining useful lives, if necessary, are accounted for prospectively. In determining useful lives, we consider factors such as contractual terms, historical performance, our long-term strategy for using the asset, applicable legal or regulatory constraints, and economic factors such as competition or specific market conditions. Amortization expense is recorded within cost of revenues or general and administrative expense in the Consolidated Statements of Operations.

 

Finite-lived intangibles are assessed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset group may not be recoverable. Events or conditions indicating potential impairment include, but are not limited to, adverse changes in business or market conditions, changes in the extent or manner in which the assets are used, internal strategic decisions, loss of significant customers, declines in business performance, adverse regulatory changes, or other events that could materially impact future cash flows. If impairment indicators are present, we assess recoverability by comparing the carrying value of the asset or asset group to the undiscounted estimated future cash flows expected to be generated from use of the asset or asset group. If the carrying value is not recoverable, we estimate fair value using discounted cash flow models and other valuation techniques utilizing Level 3 inputs. We recognize impairment losses for the excess of carrying value over estimated fair value as necessary.

 

Goodwill is not amortized. We test goodwill for impairment at least annually as of January 1st, or more frequently if events or circumstances indicate it is more likely than not that the fair value of a goodwill reporting unit is less than its carrying value. Events that could indicate impairment and that could trigger interim impairment testing include, but are not limited to, adverse current or expected economic, market, or industry-specific conditions; sustained declines in our market capitalization; sustained adverse changes or expected changes in business climate or in the operating performance of the business; adverse legal or regulatory actions; or other factors that could adversely affect the fair value of a reporting unit. We monitor for indicators of impairment throughout the year. Our annual impairment tests may begin with a qualitative assessment, and quantitative testing is performed i) if we determine it is more likely than not that the fair value of a reporting unit is less than the carrying amount, ii) at least every five years, or iii) if we otherwise elect to perform quantitative assessments. 

 

The fair value measurements used in testing goodwill and other intangible assets for impairment are estimated using a combination of income and market approaches, using Level 3 inputs. See “Fair Value Measurements” for a description of input levels. Significant assumptions include, among others, discount rates, forecasted results including EBITDA, revenue growth rates, cost assumptions, terminal growth rates, customer attrition rates (for customer relationships), royalty rates and technology obsolescence rates (for patents, tradenames and other intellectual property), the selection of comparable public entities, and applied market multiples. In certain cases, management uses other market information when available to estimate fair value. Impairment losses, when recognized, represent the excess of the carrying amount over estimated fair value and are recorded in earnings. 

 

Based on qualitative and quantitative testing performed as of January 1, 2026, we do not believe our goodwill or other intangible assets were impaired as of March 31, 2026. During fiscal year 2024, we recorded impairment losses of $156,892 and $117,641 related to goodwill and long-lived intangible assets, respectively. 

 

See Footnote 6. “Goodwill and Intangibles” for further information.

 

Research and Development Expense, Policy [Policy Text Block]

Research & Development Costs

We conduct research and development activities for the purpose of enhancing the functionality, effectiveness, reliability and accuracy of existing products and to develop new products. Research and development costs are expensed as incurred. Research and development expense is predominantly comprised of labor, third-party consultant costs, and project-related materials. From time to time, we  may acquire in-process research and development with the intention of developing a saleable product.

 

Share-Based Payment Arrangement [Policy Text Block]
Stock-based Compensation
We issue stock‑based awards in the form of full‑value awards and, in prior periods, stock options (collectively, “stock awards”) to employees and non‑employee directors pursuant to the Amended and Restated Mesa Laboratories, Inc. 2021 Equity Incentive Plan (the “2021 Equity Plan”).

 

The 2021 Equity Plan is administered by the Compensation Committee of the Board of Directors, which has the authority to grant equity awards, or to delegate its authority under the plan to make grants (subject to certain legal and regulatory restrictions), including the authority to determine award recipients, the type and timing of awards to be granted, the number of shares underlying each award, vesting schedules and all other terms and conditions of the awards.

 

Under the 2021 Equity Plan, each share underlying a full value time-based award or stock option counts as one share against shares available for issuance. Performance-based awards count against shares available for issuance based on the maximum number of shares achievable under the award agreement unless or until a lower quantity is finalized. We issue new shares of common stock upon the vesting of time-based restricted stock units ("RSUs") and performance-based RSUs ("PSUs"), and upon exercise of stock options. 

 

RSUs and stock options generally vest in equal installments on the first, second, and third anniversaries of the grant date. Stock options generally expire after six years. PSUs vest upon achievement of specified performance conditions and completion of a requisite service period, generally three years. Awards granted to non‑employee directors generally vest one year from the grant date.

 

Stock‑based compensation expense is measured based on the grant‑date fair value of the award and is recognized over the longer of any requisite service or performance period using a straight‑line method, net of estimated forfeitures. We estimate expected forfeitures using a dynamic forfeiture model based on company-specific historical data. The 2021 Equity Plan includes retiree provisions which result in the acceleration of stock-based compensation expense. For retirement-eligible participants, compensation expense is recognized on a straight-line basis from the grant date through the date the participant becomes retirement-eligible, at which time the participant retains full rights to the awards in accordance with plan provisions. We record stock-based compensation expense in cost of revenues, selling, research and development, and general and administrative expense in the Consolidated Statements of Operations.

 

Certain PSUs include a total shareholder return ("TSR") market condition, which compares Mesa's share price to a peer group, generally over a three-year period. Achievement under the plan affects the number of awards that will vest. The TSR condition may function either as a standalone performance metric or as a modifier that adjusts the quantity of shares earned for company performance up or down by a maximum of 20%. The grant‑date fair value of these awards incorporates the effect of the market condition and is estimated using a Monte Carlo simulation valuation model utilizing Level 3 inputs. Compensation expense for TSR awards is not subsequently adjusted for changes in estimated performance outcomes, provided requisite service is rendered. 

 

 
The fair values of RSUs and PSUs other than those that include a TSR condition are based on the closing price of Mesa's common stock on the award date, less the present value of expected dividends not received during the vesting period. RSUs and PSUs we issue are equivalent to nonvested shares under applicable accounting guidance. Expense for PSUs with non-TSR performance conditions, such as cumulative revenues growth or profitability targets determined by the Board of Directors, is adjusted at each reporting period. At each reporting date, we estimate the number of non-TSR PSUs expected to vest based on our current estimate of the probable achievement of applicable performance targets specified in the award documents, and if necessary, we record a cumulative-effect adjustment. 
 
Stock options, when granted, are valued using the Black-Scholes option pricing model. No stock options were awarded in fiscal year 2026 or fiscal year 2025.
 
See Note 9. “Stock Transactions and Stock-Based Compensation” for further information.
 

Income Tax, Policy [Policy Text Block]

Income Taxes 

Income tax expense includes U.S., state, local and international income taxes. Deferred tax assets and liabilities are recognized and reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the tax basis of existing assets and liabilities used for income tax purposes. The tax rate used to determine the deferred tax assets and liabilities is based on the enacted tax rate for the year and the manner in which the differences are expected to reverse. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized.

 

From time to time, we engage in transactions in which the tax consequences may be subject to uncertainty, such as acquisitions. Significant judgment is required in assessing and estimating the tax consequences of these transactions. We prepare and file tax returns based on interpretation of tax laws and regulations. In the normal course of business, our tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax, interest and penalty assessments by these taxing authorities. In determining our income tax provision for financial reporting purposes, we establish allowances for uncertain tax income positions unless we determine it is not more likely than not that such positions would be sustained upon examination, based on their technical merits. That is, for financial reporting purposes, we only recognize tax benefits taken on the tax return that we believe are more likely than not to be sustained. There is considerable judgment involved in determining whether positions taken on the tax return are more likely than not to be sustained. We adjust our tax reserve estimates periodically because of ongoing examinations by, and settlements with, the various taxing authorities, as well as changes in tax laws, regulations and interpretations. The consolidated income tax provision in any given year includes adjustments to prior year income tax accruals that are considered appropriate and any related estimated interest. Our policy is to recognize, when applicable, interest and penalties on uncertain income tax positions as part of general administrative expense.

 

See Note 12. “Income Taxes” for further information. 

 

Earnings Per Share, Policy [Policy Text Block]

Net Earnings (Loss) Per Share

Basic net earnings (loss) per share (“EPS”) is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the reporting period. Diluted earnings (loss) per share (“diluted EPS”) is computed similarly to basic EPS, except it includes the effects of potential dilution that could occur if dilutive securities vested, were exercised, or were converted. Potentially dilutive securities in fiscal year 2026 include unvested RSUs and PSUs and outstanding stock options. In prior fiscal years, common shares underlying the Notes were also potentially dilutive. Potentially dilutive securities are excluded from the calculation of diluted EPS in the event they are subject to performance conditions that have not yet been achieved as of the reporting date or if they would otherwise be antidilutive. Diluted EPS considers the impact of potentially dilutive securities except in periods in which there is a net loss; in such cases the inclusion of the potential common shares would have an antidilutive effect. See Note 10. “Net Earnings (Loss) per Share” for EPS calculations for the years ended March 31, 2026, 2025 and 2024.

 

Weighted average outstanding shares includes awards that have not yet vested and are not yet legally outstanding, but for which all vesting criteria other than the passage of time have been satisfied. For example, this includes RSUs granted to retirement-eligible employees that are not subject to continued service requirements but have not yet vested. 

 

Commitments and Contingencies, Policy [Policy Text Block]

Legal Contingencies

We are party to various claims and legal proceedings that arise in the normal course of business. We record an accrual for legal contingencies when we determine it is probable we have incurred a liability and can reasonably estimate the amount of the loss.

 

See Note 13. “Commitments and Contingencies” for further information.

 

Business Combination [Policy Text Block]

Purchase Accounting for Acquisitions

We account for all business combinations in which we obtain control over another entity using the acquisition method of accounting, which requires most assets (both tangible and intangible) and liabilities to be recorded at fair value at the date of acquisition. The excess of the purchase price over the fair value of identifiable acquired assets less liabilities is recognized as goodwill. We determine fair value using widely accepted income and market valuation techniques, which rely heavily on Level 3 inputs. These types of analyses require us to make assumptions and estimates regarding industry and economic factors, the profitability of future business strategies, discount rates and cash flows. For all material acquisitions, we engage external valuation specialists to aid management in preparing fair value models. Certain adjustments to the assessed fair values of acquired assets or liabilities made subsequent to the acquisition date, but within a measurement period not to exceed one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded within earnings. We expense acquisition-related costs, such as legal and advisory fees, as incurred in general, and administrative expenses in the Consolidated Statements of Operations.

 

Results of operations of acquired companies are included in our Consolidated Financial Statements from the date of the acquisition forward. If actual results are not consistent with our assumptions and estimates, or if our assumptions and estimates change due to new information, we may be exposed to losses. We did not acquire any businesses in fiscal year 2026 or 2025. In the year ended March 31, 2024, we acquired businesses for total net purchase prices of $87,187.

 

See Note 4. “Significant Transactions” for further information.

 

Risk and Uncertainties, Policy [Policy Text Block]

Risks and Uncertainties

The preparation of financial statements requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities at the reporting date and revenues and expenses during the reporting periods. These estimates are based on management’s judgment regarding future events and circumstances, the outcomes of which are inherently uncertain. Actual results may differ from those estimates.

 

We have evaluated the estimates used in preparing the consolidated financial statements and identified the following areas for which there is a reasonable possibility that estimates could be materially affected in the near term:

 

 Estimates regarding the recoverability of deferred tax assets and estimates regarding cash needs and associated indefinite reinvestment assertions.
 

Estimates regarding future financial performance and other assumptions used in fair value measurements for goodwill and intangible asset impairment testing, which could result in future impairment losses. 

 

Estimates of the net realizable value of inventory and accounts receivable. 

 

We do not believe that there are any significant risks that have not already been disclosed in the accompanying Consolidated Financial Statements.

 

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Adopted Accounting Pronouncements

For the year ended March 31, 2026, we adopted Accounting Standards Update (“ASU”) 2023‑09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires public business entities to provide enhanced disclosures related to the reconciliation of the effective tax rate to the statutory federal, state, and foreign income tax rates, including disaggregation of individual reconciling items when their impact exceeds specified quantitative thresholds. The ASU also requires disaggregated disclosure of income taxes paid (net of refunds received) by federal, state, and foreign jurisdictions, and further disaggregation for specific jurisdictions when amounts exceed defined thresholds. In addition, certain reconciling items must be disaggregated based on their nature, determined by reference to the item’s fundamental characteristics, including the underlying transaction or event that gave rise to the reconciling item and the activity with which it is associated. ASU 2023‑09 eliminates the previous requirement to disclose information about unrecognized tax benefits that have a reasonable possibility of significantly increasing or decreasing within the 12 months following the reporting date. We adopted ASU 2023-09 on a prospective basis, which resulted in the new disclosure requirements presented in Note 12, Income Taxes.

 

Recently Issued Accounting Pronouncements

In  November 2024, the FASB issued ASU 2024-03, "Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses." ASU 2024-03 requires that public business entities disclose additional information about specific expense categories in the notes to financial statements at interim and annual reporting periods. The ASU is effective for fiscal years beginning after  December 15, 2026 (our fiscal year 2028 for annual periods) and interim periods within fiscal years beginning after  December 15, 2027 (our fiscal year 2029 for interim periods), with early adoption and prospective or retrospective application permitted. We intend to adopt the standard on a prospective basis and are currently assessing the effect the adoption will have on our consolidated financial statement disclosures.

 

In July 2025, the FASB issued ASU 2025-05, Financial InstrumentsCredit Losses (Topic 326): Improvements to the Measurement of Credit Losses for Receivables and Contract Assets. ASU 2025-05 introduces a practical expedient that removes the requirement to incorporate macroeconomic forecasts into the estimation of expected credit losses. The guidance is effective for fiscal years beginning after December 15, 2025, including interim periods within those fiscal years. Prospective adoption is required, and early adoption is permitted. We intend to early adopt ASU 2025-05 for our fiscal year beginning April 1, 2026, including interim periods. Upon adoption, we plan to elect the practical expedient allowing us to assume conditions at the balance sheet date will remain unchanged for the remaining life of the asset. We do not expect adoption to have a material impact on our consolidated financial statements or related disclosures.

 

In September 2025, the FASB issued ASU 2025-06, IntangiblesGoodwill and Other (Topic 350): Internal-Use Software. ASU 2025-06 modernizes accounting for costs incurred in the development of internal-use software by eliminating the requirement to evaluate distinct development stages. The guidance is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years. ASU 2025-06 permits prospective, retrospective or modified retrospective adoption. Early adoption is permitted as of the beginning of an entity's annual reporting period. We intend to early adopt ASU 2025-06 prospectively for our fiscal year beginning April 1, 2026, including interim periods. We do not expect the guidance to have a material impact on our consolidated financial statements or related disclosures

 

We have reviewed all recently issued accounting pronouncements and have concluded that, other than as described above, they are either not applicable to us or are not expected to have a significant impact on our consolidated financial statements.

v3.26.1
Note 1 - Basis of Presentation and Summary of Significant Accounting Policies (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Property, Plant and Equipment, Useful Life [Table Text Block]

Category

Useful Lives in Years

Buildings and building improvements40 (or less)
Manufacturing equipment10 (or less)

Office, lab and other equipment, furniture and fixtures

7 (or less)

Computer equipment 

3 (or less)
Leasehold improvements Lesser of the economic life or the remaining term in the respective lease
v3.26.1
Note 2 - Revenue (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Disaggregation of Revenue [Table Text Block]
  

Year Ended March 31, 2026

 
  

Sterilization and Disinfection Control (1)

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Total

 

Consumables

 $90,521  $16,869  $2,737  $35,815  $145,942 

Hardware and Software

  505   19,170   32,479   5,296   57,450 

Services

  10,541   12,587   18,335   4,275   45,738 

Total revenues

 $101,567  $48,626  $53,551  $45,386  $249,130 
  

Year Ended March 31, 2025

 
  

Sterilization and Disinfection Control (1)

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Total

 

Consumables

 $82,736  $17,287  $3,039  $35,672  $138,734 

Hardware and Software

  496   19,649   31,827   7,689   59,661 

Services

  10,186   11,794   16,883   3,720   42,583 

Total revenues

 $93,418  $48,730  $51,749  $47,081  $240,978 
  

Year Ended March 31, 2024

 
  

Sterilization and Disinfection Control(1)

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Total

 

Consumables

 $65,459  $17,086  $2,345  $36,086  $120,976 

Hardware and Software

  549   12,993   30,024   12,254   55,820 

Services

  9,116   10,633   15,394   4,248   39,391 

Total revenues

 $75,124  $40,712  $47,763  $52,588  $216,187 
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

Contract liabilities as of March 31, 2025

 $14,803 

Prior year liabilities recognized in revenues during the year ended March 31, 2026

  (10,155)

Contract liabilities added during the year ended March 31, 2026, net of revenues recognized

  10,075 

Contract liabilities balance as of March 31, 2026

 $14,723 
v3.26.1
Note 3 - Fair Value Measurements (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]
  

March 31, 2025

 
  

Carrying Value

  

Fair Value (Level 2)

 

Notes

 $97,297  $95,063 
v3.26.1
Note 5 - Leases (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Lease Assets and Liabilities [Table Text Block]

Lease Assets and Liabilities

Balance Sheet Location

 

March 31, 2026

  

March 31, 2025

 

Operating lease ROU asset

Other assets

 $17,500  $16,382 

Current operating lease liabilities

Other accrued expenses

  3,687   3,523 

Noncurrent operating lease liabilities

Other noncurrent liabilities

  13,662   12,380 
Lease, Cost [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Operating lease expense

 $4,990  $4,025  $3,453 

Variable lease expense

  1,781   1,316   1,039 

Short term lease expense

  388   571   423 

Total lease expense

 $7,159  $5,912  $4,915 

Weighted average remaining lease term in years

  7.6   6.8   4.6 

Weighted average discount rate

  6.7%  6.2%  4.1%
Supplemental Cash Flow Information Related to Leases [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Cash paid for amounts included in the measurements of lease liabilities

 $5,041  $4,534  $3,392 

Operating lease assets obtained in exchange for operating lease liabilities

  4,151   9,863   4,265 
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

2027

 $4,732 

2028

  1,702 

2029

  2,385 

2030

  2,284 

2031

  2,269 

Thereafter

  9,125 

Future value of lease liabilities

  22,497 

Less: imputed interest

  (5,148)

Present value of lease liabilities

 $17,349 
v3.26.1
Note 6 - Goodwill and Intangible Assets, Net (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Goodwill [Table Text Block]
  

Sterilization and Disinfection Control

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Total

 

March 31, 2024

 $79,430  $46,515  $37,211  $16,940  $180,096 

Effect of foreign currency translation

  (22)  1,696   2   (12)  1,664 

March 31, 2025

 $79,408  $48,211  $37,213  $16,928  $181,760 

Effect of foreign currency translation

  3,402   1,455   53   193   5,103 

March 31, 2026

 $82,810  $49,666  $37,266  $17,123  $186,863 
Intangible Asset, Finite-Lived [Table Text Block]
  

March 31, 2026

  

March 31, 2025

 
  

Gross Carrying Amount

  

Accumulated Amortization

  

Net Carrying Amount

  

Gross Carrying Amount

  

Accumulated Amortization

  

Net Carrying Amount

 

Customer relationships

 $188,192  $(124,981) $63,211  $190,069  $(117,189) $72,880 

Other intangibles

  60,308   (40,172)  20,136   61,192   (37,197)  23,995 

Total finite-lived intangible assets

 $248,500  $(165,153) $83,347  $251,261  $(154,386) $96,875 
  

Approx. Est. Useful

 

Weighted Avg.

  

Life

 

Remaining Life

Description

 

(Years)

 

(Years)

Customer Relationships

 

5 - 12

 

6.6

Other Intangibles

 

7 - 12

 

5.0

Intangible Asset, Finite-Lived, Amortization Expense [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Amortization in cost of revenues

 $2,803  $2,641  $6,052 

Amortization in general and administrative

  15,214   16,504   21,289 

Total

 $18,017  $19,145  $27,341 
Intangible Asset, Finite-Lived, and Capitalized Cost, Software to be Sold, Leased, or Marketed, Estimated Amortization Expense [Table Text Block]

Fiscal Year

 

Amortization Expense

 

2027

 $17,182 

2028

  16,553 

2029

  15,993 

2030

  11,316 

2031

  4,854 
v3.26.1
Note 7 - Supplemental Information (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Schedule of Inventory, Current [Table Text Block]
  

March 31, 2026

  

March 31, 2025

 

Raw materials

 $14,873  $14,775 

Work in process

  925   560 

Finished goods

  10,575   10,030 

Total inventories

 $26,373  $25,365 
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]
  

March 31, 2026

  

March 31, 2025

 

Prepaid expenses

 $2,785  $2,364 

Deposits

  1,644   1,752 

Prepaid income taxes

  819   1,040 

Other current assets

  3,620   2,873 

Total prepaid expenses and other

 $8,868  $8,029 
Property, Plant, and Equipment [Table Text Block]
  

March 31, 2026

  

March 31, 2025

 

Land

 $889  $889 

Buildings and building improvements

  23,368   23,280 

Manufacturing equipment

  23,424   22,694 

Computer equipment

  3,658   3,093 

Other

  7,922   7,188 

Construction in progress

  1,467   1,610 

Gross total

  60,728   58,754 

Accumulated depreciation

  (30,115)  (26,421)

Total property, plant and equipment, net

 $30,613  $32,333 
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Depreciation expense in cost of revenues

 $3,113  $3,160  $3,031 

Depreciation expense in operating expense

  2,141   2,222   1,202 

Total depreciation expense

 $5,254  $5,382  $4,233 
Schedule of Employee Related Liabilities [Table Text Block]
  

March 31, 2026

  

March 31, 2025

 

Bonus payable

 $10,509  $10,891 

Wages and paid-time-off payable

  3,333   3,672 

Payroll related taxes

  2,317   2,475 

Severance

  2,294   273 

Other benefits payable

  553   547 

Total accrued payroll and benefits

 $19,006  $17,858 
Schedule of Accrued Liabilities [Table Text Block]
  

March 31, 2026

  

March 31, 2025

 

Accrued business taxes

 $6,950  $5,996 

Current operating lease liabilities

  3,687   3,523 

Income taxes payable

  4,745   2,157 

GKE acquisition holdback

  -   9,315 

Other

  2,234   3,610 

Total other accrued expenses

 $17,616  $24,601 
v3.26.1
Note 8 - Indebtedness (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Schedule of Maturities of Long-Term Debt [Table Text Block]

Fiscal Year

 

Amount

 

2027

 $5,625 

2028

  5,625 

2029

  7,500 

2030

  48,750 

Total principal remaining

 $67,500 
Convertible Debt [Table Text Block]
  

March 31, 2025

 

Principal outstanding

 $97,500 

Unamortized debt issuance costs

  (203)

Net carrying value

 $97,297 
Interest Expense on Convertible Debt [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Coupon interest expense at 1.375%

 $503  $1,372  $2,372 

Amortization of debt issuance costs

  203   546   926 

Total interest on the Notes

 $706  $1,918  $3,298 
Term Loan [Member]  
Notes Tables  
Convertible Debt [Table Text Block]
  

March 31,2026

  

March 31, 2025

 

Term Loan (5.9% and 7.2% as of March 31, 2026 and 2025, respectively)

 $67,500  $71,250 

Less: debt issuance costs

  (518)  (598)

Less: current portion

  (5,625)  (3,750)

Noncurrent portion

 $61,357  $66,902 
v3.26.1
Note 9 - Stock Transactions and Stock-based Compensation (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Stock-based compensation expense

 $17,868  $13,142  $11,936 

Amount of income tax expense recognized in earnings

  2,616   2,068   2,718 

Stock-based compensation expense, net of tax

 $20,484  $15,210  $14,654 
Share-Based Payment Arrangement, Activity [Table Text Block]
  

Time-Based Restricted Stock Units

 
  

Number of Shares

  

Weighted- Average Grant Date Fair Value per Share

  

Aggregate Intrinsic Value

 

Nonvested at March 31, 2025

  145  $106.54  $17,197 

Awards granted

  122   90.91     

Awards forfeited or expired

  (15)  97.38     

Awards distributed

  (65)  117.13   5,808 

Nonvested as of March 31, 2026

  187  $93.39  $16,503 

Expected to vest

  165  $93.13  $14,558 
Share-Based Compensation Arrangements by Share-Based Payment Award, Restricted Stock Units, Vested and Expected to Vest [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Fair value of awards vested

 $7,575  $6,173  $5,881 

Intrinsic value of awards vested

 $5,808  $3,928  $3,658 

Weighted average fair value of awards granted, per share

 $90.91  $94.30  $133.30 
Share-Based Payment Arrangement, Performance Shares, Activity [Table Text Block]
  

Performance-Based Restricted Stock Units

 
  

Number of Shares

  

Weighted- Average Grant Date Fair Value per Share

  

Aggregate Intrinsic Value

 

Nonvested at March 31, 2025

  85  $166.31  $10,101 

Awards granted

  44   99.56     

Performance adjustment(1)

  (3)  132.29     

Awards forfeited or expired

  -   -     

Awards distributed

  (16)  265.32   1,336 

Nonvested as of March 31, 2026

  110  $126.18  $9,966 

Expected to vest

  101  $128.47  $8,970 
Share-Based Payment Arrangement, Option, Activity [Table Text Block]
  

Stock Options

 
  

Shares Subject to Options

  

Weighted- Average Exercise Price per Share

  

Weighted-Average Remaining Contractual Life (Years)

  

Aggregate Intrinsic Value

 

Outstanding as of March 31, 2025

  155  $192.92   2.7  $52 

Awards granted

  -   -       - 

Awards forfeited or expired

  (23)  202.30       - 

Awards exercised or distributed

  -   -       - 

Outstanding as of March 31, 2026

  132  $191.22   1.7  $- 

Exercisable awards as of March, 31, 2026

  117  $199.04   1.5  $- 

Exercisable awards and awards expected to vest, March 31, 2026

  131  $191.35   1.7  $- 
v3.26.1
Note 10 - Net Earnings (Loss) per Share (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Net earnings (loss) available for shareholders

 $6,712  $(1,974) $(254,246)

Weighted average outstanding shares of common stock(1)

  5,514   5,421   5,386 

Dilutive effect of stock options

  -   -   - 

Dilutive effect of unvested stock awards

  51   -   - 

Fully diluted shares

  5,565   5,421   5,386 
             

Basic earnings (loss) per share

 $1.22  $(0.36) $(47.20)

Diluted earnings (loss) per share

 $1.21  $(0.36) $(47.20)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Assumed conversion of convertible debt

  128   351   608 

Stock awards that were anti-dilutive

  206   386   268 

Total stock awards excluded from diluted EPS

  334   737   876 
v3.26.1
Note 12 - Income Taxes (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Domestic

 $6,856  $12,615  $(233,853)

Foreign

  5,158   (6,654)  (41,795)

Total earnings (loss) before income taxes

 $12,014  $5,961  $(275,648)
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

Current tax provision:

            

U.S. Federal

 $753  $3,994  $3,002 

U.S. State

  502   1,212   1,678 

Foreign

  5,328   2,790   2,330 

Total current tax expense

  6,583   7,996   7,010 

Deferred tax provision:

            

U.S. Federal

  1,450   63   (20,387)

U.S. State

  443   13   (1,853)

Foreign

  (3,174)  (137)  (6,172)

Total deferred tax (benefit)

  (1,281)  (61)  (28,412)

Total income tax expense (benefit)

 $5,302  $7,935  $(21,402)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
  

Year Ended March 31,

 
  

2026

 
  

Amount

  

%

 

Earnings Before Income Taxes

 $12,014     

U.S. Federal Statutory Tax Rate

  2,523   21.0%

State and Local Income Taxes, Net of Federal Income Tax Effect(1)

  746   6.2%

Foreign Tax Effects:

        

Germany:

        

Federal statutory rate difference

  (492)  (4.1%)

Surcharge/trade tax charge

  2,022   16.8%

Deferred tax rate change

  (304)  (2.5%)

Changes in valuation allowance

  (171)  (1.4%)

Other

  65   0.5%

Other foreign jurisdictions

  10   0.1%

Effect of Changes in Tax Laws or Rates Enacted in the Current Period

  -   -%

Effect of Cross-Border Tax Laws:

        

GILTI

  375   3.1%

Subpart F Income

  259   2.2%

Other

  48   0.4%

Changes in valuation allowance

  (2,259)  (18.8%)

Tax Credits

  (580)  (4.8%)

Nontaxable or Nondeductible Items:

        

Compensation adjustments

  2,808   23.4%

Changes in Unrecognized Tax Benefits

  -   -%

Other Adjustments:

        

Deferred charges on intercompany profit

  139   1.2%

Other

  113   0.9%

Effective Tax Rate

 $5,302   44.1%
  

Year Ended March 31,

 
  

2025

  

2024

 
  

Amount

  

%

  

Amount

  

%

 

Earnings (loss) before income taxes

 $5,961      $(275,648)    

Federal income taxes at statutory rates

  1,251   21.0%  (57,886)  21.0%

State income taxes, net of federal benefit

  317   5.3%  (2,508)  0.9%

Compensation adjustments

  2,283   38.3%  2,738   (1.0%)

Research and development credit

  (1,054)  (17.7%)  (1,093)  0.4%

Return to provision adjustment

  516   8.7%  (182)  0.1%

Subpart F, GILTI, & FDII

  (484)  (8.1%)  (412)  0.1%

Foreign rate differential

  2,047   34.3%  (566)  0.2%

Permanent difference

  47   0.8%  479   (0.2%)

Goodwill impairment

  -   -%  32,594   (11.8%)

Valuation allowance

  3,019   50.6%  5,398   (2.0%)

Other

  (7)  (0.1%)  36   -%

Total income tax expense (benefit)

 $7,935   133.1% $(21,402)  7.8%

Effective income tax rate

  133.12%      7.76%    
Schedule of Income Taxes Paid [Table Text Block]

Year ended March 31, 2026

 

Federal

 $- 

State:

    

Montana

  97 

U.S. States, Other

  633 

Foreign:

    

Germany

  430 

France

  477 

China

  233 

Income taxes paid, net of amounts refunded

 $1,870 
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
  

2026

  

2025

 

Deferred tax assets:

        

Capitalized research expenditures

 $4,041  $8,148 

Income tax credits

  2,618   2,774 

Allowances and reserves

  3,317   2,687 

Stock compensation deductible differences

  1,890   1,632 

Operating lease liabilities

  1,972   1,860 

Inventories

  1,058   1,153 

Net operating loss carryforwards

  3,660   3,219 

Other temporary differences

  615   265 

Net deferred tax assets, gross

  19,171   21,738 

Valuation allowance

  (6,408)  (8,999)

Net deferred tax assets, net

  12,763   12,739 

Deferred tax liabilities:

        

Operating lease right-of-use assets

  (2,051)  (1,843)

Goodwill and intangible assets

  (25,275)  (26,854)

Property, plant and equipment

  (2,268)  (2,273)

Other temporary differences

  (1,753)  (579)

Total deferred tax liabilities

  (31,347)  (31,549)

Net deferred tax assets/(liabilities)

  (18,584)  (18,810)
Summary of Valuation Allowance [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

 

Beginning balance

 $8,999  $5,975 

(Reductions) Additions charged to income tax expense and other accounts

  (2,648)  3,657 

Deductions from reserves

  -   (637)

Cumulative translation adjustment

  57   4 

Ending balance

 $6,408  $8,999 
Summary of Operating Loss Carryforwards [Table Text Block]
  

March 31, 2026

  

Expiration Date

 

Pre-2018 federal NOL carryforwards

 $-   N/A 

Post-2018 federal NOL carryforwards

  -  

Indefinite

 

State NOL carryforwards

  9,690  

March 31, 2035

 

Foreign NOL carryforwards

  13,846  

Indefinite

 
Summary of Tax Credit Carryforwards [Table Text Block]
  

March 31, 2026

  

Expiration Date

 

Federal research tax credit carryforwards

 $-   N/A 

State research tax credits carryforwards

  3,295  

March 31, 2039

 

Federal foreign tax credit carryforwards

  15  

March 31, 2037

 
Summary of Income Tax Examinations [Table Text Block]

Significant Jurisdictions

  Open Years 

U.S. Federal

  2022-2024 

Montana

  2022-2024 

U.S. States, Other

  2021-2024 

Foreign

  2019-2024 
v3.26.1
Note 14 - Segment Data (Tables)
12 Months Ended
Mar. 31, 2026
Notes Tables  
Segment Reporting [Table Text Block]
  

Sterilization and Disinfection Control (d)

  

Biopharmaceutical Development

  

Calibration Solutions

  

Clinical Genomics

  

Corporate and Other (e)

  

Total Company

 

Year Ended March 31, 2026

                        

Revenues (a)

 $101,567  $48,626  $53,551  $45,386  $-  $249,130 

Less:

                        

Depreciation in cost of revenues

  1,779   308   448   578   -   3,113 

Amortization in cost of revenues

  526   1,512   -   765   -   2,803 

Other cost of revenues (b)

  27,555   18,253   21,121   18,015   -   84,944 

Total segment cost of revenues

  29,860   20,073   21,569   19,358   -   90,860 

Gross Profit (c)

 $71,707  $28,553  $31,982  $26,028  $-  $158,270 
                         

Reconciling items:

                        

Operating expense

                     $139,759 

Operating income

                      18,511 

Nonoperating expense, net

                      6,497 

Earnings before income taxes

                     $12,014 
                         

Year Ended March 31, 2025

                        

Revenues (a)

 $93,418  $48,730  $51,749  $47,081  $-  $240,978 

Less:

                        

Depreciation in cost of revenues

  1,419   224   837   680   -   3,160 

Amortization in cost of revenues

  503   1,373   -   765   -   2,641 

Non-cash GKE inventory step-up amortization

  1,232   -   -   -   -   1,232 

Other cost of revenues (b)

  25,604   17,220   20,275   19,966   10   83,075 

Total segment cost of revenues

  28,758   18,817   21,112   21,411   10   90,108 

Gross Profit (c)

 $64,660  $29,913  $30,637  $25,670  $(10) $150,870 
                         

Reconciling items:

                        

Operating expense

                     $134,534 

Operating income

                      16,336 

Nonoperating expense, net

                      10,375 

Earnings before income taxes

                     $5,961 
                         

Year Ended March 31, 2024

                        

Revenues (a)

 $75,124  $40,712  $47,763  $52,588  $-  $216,187 

Less:

                        

Depreciation in cost of revenues

  1,204   224   666   937   -   3,031 

Amortization in cost of revenues

  266   1,338   -   4,448   -   6,052 

Non-cash GKE inventory step-up amortization

  1,229   -   -   -   -   1,229 

Other cost of revenues (b)

  19,123   13,750   19,550   20,125   77   72,625 

Total segment cost of revenues

  21,822   15,312   20,216   25,510   77   82,937 

Gross Profit (c)

 $53,302  $25,400  $27,547  $27,078  $(77) $133,250 
                         

Reconciling items:

                        

Operating expense

                     $405,325 

Operating (loss)

                      (272,075)

Nonoperating expense, net

                      3,573 

(Loss) before income taxes

                     $(275,648)
Schedule of Segment Reporting Information, by Inventory Segment [Table Text Block]
  

March 31,

  

March 31,

 
  

2026

  

2025

 

Sterilization and Disinfection Control

 $5,943  $5,545 

Biopharmaceutical Development

  6,512   4,934 

Calibration Solutions

  5,603   5,110 
Clinical Genomics  8,315   9,776 

Total inventories

 $26,373  $25,365 
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Geographical Area, Long-Lived Asset [Table Text Block]
  March 31,  March 31, 
  

2026

  

2025

 

United States

 $29,893  $29,200 

Sweden

  10,858   11,634 

Germany

  5,955   6,712 

Other

  1,213   1,169 

Total long-lived assets

 $47,919  $48,715 
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Geographical Area, Revenue and Long-Lived Asset [Table Text Block]
  

Year Ended March 31,

 
  

2026

  

2025

  

2024

 

United States

 $116,895  $116,615  $106,395 

China

  20,449   25,312   24,933 

Other

  111,786   99,051   84,859 

Total revenues

 $249,130  $240,978  $216,187 
v3.26.1
Note 1 - Basis of Presentation and Summary of Significant Accounting Policies (Details Textual) - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Accounts Receivable, Credit Loss Expense (Reversal) $ 1,495 $ 218 $ 790
Goodwill, Impairment Loss 0 0 156,892
Intangible Asset, Finite-Lived, Impairment Loss $ 0 $ 0 117,641
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares) 0    
Expected Payments to Acquire Businesses, Net of Cash Acquired     $ 87,187
Equity Plan 2014 [Member]      
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares) 0 0  
Equity Plan 2014 [Member] | Director [Member]      
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year) 1 year    
Equity Plan 2014 [Member] | Share-Based Payment Arrangement, Option [Member]      
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year) 3 years    
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year) 6 years    
Equity Plan 2014 [Member] | Performance Stock Units [Member]      
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Requisite Service Period (Year) 3 years    
Minimum [Member]      
Lessee, Operating Lease, Remaining Lease Term (Month) 1 month    
Intangible Asset, Finite-Lived, Useful Life (Year) 3 years    
Maximum [Member]      
Lessee, Operating Lease, Remaining Lease Term (Month) 11 years    
Intangible Asset, Finite-Lived, Useful Life (Year) 15 years    
v3.26.1
Note 1 - Basis of Presentation and Summary of Significant Accounting Policies - Estimated Useful Lives (Details) - Maximum [Member]
Mar. 31, 2026
Building and Building Improvements [Member]  
Property plant and equipment (Year) 40 years
Manufacturing Equipment [Member]  
Property plant and equipment (Year) 10 years
Office, Lab and Other Equipment [Member]  
Property plant and equipment (Year) 7 years
Computer Equipment [Member]  
Property plant and equipment (Year) 3 years
v3.26.1
Note 2 - Revenue (Details Textual) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Revenue from Contract with Customer, Excluding Assessed Tax [1] $ 249,130 $ 240,978 $ 216,187
Sterilization and Disinfection Control [Member] | GKE GmbH and SAL GmbH [Member]      
Revenue from Contract with Customer, Excluding Assessed Tax   $ 9,289  
[1] Intersegment revenues are eliminated to arrive at consolidated totals. Revenues as presented are consistent with GAAP measurement principles and our CODM's review of segment information.
v3.26.1
Note 2 - Revenue - Disaggregation of Revenue (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Revenues [1] $ 249,130 $ 240,978 $ 216,187
Consumables [Member] | Transferred at Point in Time [Member]      
Revenues 145,942 138,734 120,976
Hardware and Software [Member] | Transferred at Point in Time [Member]      
Revenues 57,450 59,661 55,820
Service [Member]      
Revenues 45,738 42,583 39,391
Service [Member] | Transferred at Point in Time [Member]      
Revenues 45,738 42,583 39,391
Operating Segments [Member] | Sterilization and Disinfection Control [Member]      
Revenues [1],[2],[3] 101,567 93,418 75,124
Operating Segments [Member] | Biopharmaceutical Development [Member]      
Revenues [1] 48,626 48,730 40,712
Operating Segments [Member] | Calibration Solutions [Member]      
Revenues [1] 53,551 51,749 47,763
Operating Segments [Member] | Clinical Genomics [Member]      
Revenues [1] 45,386 47,081 52,588
Operating Segments [Member] | Consumables [Member] | Transferred at Point in Time [Member] | Sterilization and Disinfection Control [Member]      
Revenues [3] 90,521 82,736 65,459
Operating Segments [Member] | Consumables [Member] | Transferred at Point in Time [Member] | Biopharmaceutical Development [Member]      
Revenues 16,869 17,287 17,086
Operating Segments [Member] | Consumables [Member] | Transferred at Point in Time [Member] | Calibration Solutions [Member]      
Revenues 2,737 3,039 2,345
Operating Segments [Member] | Consumables [Member] | Transferred at Point in Time [Member] | Clinical Genomics [Member]      
Revenues 35,815 35,672 36,086
Operating Segments [Member] | Hardware and Software [Member] | Transferred at Point in Time [Member] | Sterilization and Disinfection Control [Member]      
Revenues [3] 505 496 549
Operating Segments [Member] | Hardware and Software [Member] | Transferred at Point in Time [Member] | Biopharmaceutical Development [Member]      
Revenues 19,170 19,649 12,993
Operating Segments [Member] | Hardware and Software [Member] | Transferred at Point in Time [Member] | Calibration Solutions [Member]      
Revenues 32,479 31,827 30,024
Operating Segments [Member] | Hardware and Software [Member] | Transferred at Point in Time [Member] | Clinical Genomics [Member]      
Revenues 5,296 7,689 12,254
Operating Segments [Member] | Service [Member] | Transferred at Point in Time [Member] | Sterilization and Disinfection Control [Member]      
Revenues [3] 10,541 10,186 9,116
Operating Segments [Member] | Service [Member] | Transferred at Point in Time [Member] | Biopharmaceutical Development [Member]      
Revenues 12,587 11,794 10,633
Operating Segments [Member] | Service [Member] | Transferred at Point in Time [Member] | Calibration Solutions [Member]      
Revenues 18,335 16,883 15,394
Operating Segments [Member] | Service [Member] | Transferred at Point in Time [Member] | Clinical Genomics [Member]      
Revenues $ 4,275 $ 3,720 $ 4,248
[1] Intersegment revenues are eliminated to arrive at consolidated totals. Revenues as presented are consistent with GAAP measurement principles and our CODM's review of segment information.
[2] Includes GKE results beginning upon acquisition in fiscal year 2024.
[3] Revenues of $9,289 from GKE are included in the Sterilization and Disinfection Control division during the year ended March 31, 2024 and represent sales of consumables made beginning from the acquisition date.
v3.26.1
Note 2 - Revenue - Contract Liabilities (Details)
$ in Thousands
12 Months Ended
Mar. 31, 2026
USD ($)
Contract liabilities, balance $ 14,803
Prior year liabilities recognized in revenues during the year ended March 31, 2026 (10,155)
Contract liabilities added during the year ended March 31, 2026, net of revenues recognized 10,075
Contract liabilities, balance $ 14,723
v3.26.1
Note 3 - Fair Value Measurements (Details Textual) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Aug. 12, 2019
2025 Convertible Notes [Member]      
Long-Term Debt, Gross $ 0    
Senior Notes [Member] | The Notes [Member]      
Debt Instrument, Interest Rate, Stated Percentage 1.375%   1.375%
Long-Term Debt, Gross   $ 97,500  
v3.26.1
Note 3 - Fair Value Measurements - Fair Value and Carrying Value of the Notes (Details) - Senior Notes [Member]
$ in Thousands
Mar. 31, 2026
USD ($)
Reported Value Measurement [Member]  
Notes $ 97,297
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]  
Notes $ 95,063
v3.26.1
Note 4 - Significant Transactions (Details Textual) - USD ($)
$ in Thousands
12 Months Ended
Oct. 16, 2023
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Payment for Acquisition Holdback, Financing Activities   $ 9,555 $ (0) $ (0)
Net Income (Loss) Attributable to Parent   6,712 (1,974) (254,246)
Intangible Asset, Finite-Lived, Amortization Expense   18,017 19,145 27,341
GKE Acquisition [Member]        
Payments to Acquire Businesses, Gross       87,187
Proceeds from Lines of Credit $ 71,000      
Payment for Acquisition Holdback, Financing Activities   $ 9,555    
Revenues     9,289  
Net Income (Loss) Attributable to Parent     1,046  
Intangible Asset, Finite-Lived, Amortization Expense     2,271  
Non-cash Inventory Step Up Expense     $ 1,229  
Business Acquisition, Pro Forma Revenue       $ 229,260
GKE Acquisition [Member] | GKE GmbH and SAL GmbH [Member]        
Business Acquisition, Percentage of Voting Interests Acquired 100.00%      
GKE Acquisition [Member] | Beijing GKE Science & Technology Co. Ltd. [Member]        
Business Acquisition, Percentage of Voting Interests Acquired 100.00%      
v3.26.1
Note 5 - Leases - Lease Assets and Liabilities (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Operating lease ROU asset $ 17,500 $ 16,382
Current operating lease liabilities 3,687 3,523
Noncurrent operating lease liabilities $ 13,662 $ 12,380
v3.26.1
Note 5 - Leases - Lease Assets and Liabilities (Details) (Parentheticals)
Mar. 31, 2026
Mar. 31, 2025
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other Assets, Noncurrent Other Assets, Noncurrent
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Accrued Liabilities, Current Accrued Liabilities, Current
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other Liabilities, Noncurrent Other Liabilities, Noncurrent
v3.26.1
Note 5 - Leases - Lease Cost, Lease Term and Lease Discounts (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Operating lease expense $ 4,990 $ 4,025 $ 3,453
Variable lease expense 1,781 1,316 1,039
Short term lease expense 388 571 423
Total lease expense $ 7,159 $ 5,912 $ 4,915
Weighted average remaining lease term in years (Year) 7 years 7 months 6 days 6 years 9 months 18 days 4 years 7 months 6 days
Weighted average discount rate 6.70% 6.20% 4.10%
v3.26.1
Note 5 - Leases - Supplemental Cash Flow Information Related to Leases (Details) - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Cash paid for amounts included in the measurements of lease liabilities $ 5,041,000 $ 4,534,000 $ 3,392,000
Operating lease assets obtained in exchange for operating lease liabilities $ 4,151 $ 9,863 $ 4,265
v3.26.1
Note 5 - Leases - Maturities of Lease Liabilities (Details)
$ in Thousands
Mar. 31, 2026
USD ($)
2027 $ 4,732
2028 1,702
2029 2,385
2030 2,284
2031 2,269
Thereafter 9,125
Future value of lease liabilities 22,497
Less: imputed interest (5,148)
Present value of lease liabilities $ 17,349
v3.26.1
Note 6 - Goodwill and Intangible Assets, Net (Details Textual) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Goodwill, Impairment Loss $ 0 $ 0 $ 156,892
Intangible Asset, Finite-Lived, Impairment Loss $ 0 $ 0 117,641
Clinical Genomics [Member]      
Goodwill, Impairment Loss     118,741
Biopharmaceutical Development [Member]      
Goodwill, Impairment Loss     $ 38,151
v3.26.1
Note 6 - Goodwill and Intangible Assets, Net - Change in the Carrying Amount of Goodwill (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Goodwill $ 181,760 $ 180,096
Effect of foreign currency translation 5,103 1,664
Goodwill 186,863 181,760
Operating Segments [Member] | Sterilization and Disinfection Control [Member]    
Goodwill 79,408 79,430
Effect of foreign currency translation 3,402 (22)
Goodwill 82,810 79,408
Operating Segments [Member] | Biopharmaceutical Development [Member]    
Goodwill 48,211 46,515
Effect of foreign currency translation 1,455 1,696
Goodwill 49,666 48,211
Operating Segments [Member] | Calibration Solutions [Member]    
Goodwill 37,213 37,211
Effect of foreign currency translation 53 2
Goodwill 37,266 37,213
Operating Segments [Member] | Clinical Genomics [Member]    
Goodwill 16,928 16,940
Effect of foreign currency translation 193 (12)
Goodwill $ 17,123 $ 16,928
v3.26.1
Note 6 - Goodwill and Intangible Assets, Net - Other Intangible Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Gross carrying amount $ 248,500 $ 251,261
Accumulated amortization (165,153) (154,386)
Net carrying amount $ 83,347 96,875
Minimum [Member]    
Estimated useful life (Year) 3 years  
Maximum [Member]    
Estimated useful life (Year) 15 years  
Customer Relationships [Member]    
Gross carrying amount $ 188,192 190,069
Accumulated amortization (124,981) (117,189)
Net carrying amount $ 63,211 72,880
Weighted average remaining life (Year) 6 years 7 months 6 days  
Customer Relationships [Member] | Minimum [Member]    
Estimated useful life (Year) 5 years  
Customer Relationships [Member] | Maximum [Member]    
Estimated useful life (Year) 12 years  
Other Intangible Assets [Member]    
Gross carrying amount $ 60,308 61,192
Accumulated amortization (40,172) (37,197)
Net carrying amount $ 20,136 $ 23,995
Other Intangibles [Member]    
Weighted average remaining life (Year) 5 years  
Other Intangibles [Member] | Minimum [Member]    
Estimated useful life (Year) 7 years  
Other Intangibles [Member] | Maximum [Member]    
Estimated useful life (Year) 12 years  
v3.26.1
Note 6 - Goodwill and Intangible Assets, Net - Amortization Expense for Finite-lived Intangible Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Intangible Asset, Finite-Lived, Amortization Expense $ 18,017 $ 19,145 $ 27,341
v3.26.1
Note 6 - Goodwill and Intangible Assets, Net - Amortization Expense for Finite-lived Intangible Assets 2 (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Intangible Asset, Finite-Lived, Amortization Expense $ 18,017 $ 19,145 $ 27,341
Location, Statement of Income, Balance [Axis]: us-gaap:CostOfRevenue      
Intangible Asset, Finite-Lived, Amortization Expense 2,803 2,641 6,052
Location, Statement of Income, Balance [Axis]: us-gaap:GeneralAndAdministrativeExpense      
Intangible Asset, Finite-Lived, Amortization Expense $ 15,214 $ 16,504 $ 21,289
v3.26.1
Note 6 - Goodwill and Intangible Assets, Net - Estimated Amortization Expense (Details)
$ in Thousands
Mar. 31, 2026
USD ($)
2027 $ 17,182
2028 16,553
2029 15,993
2030 11,316
2031 $ 4,854
v3.26.1
Note 7 - Supplemental Information - Inventories (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Raw materials $ 14,873 $ 14,775
Work in process 925 560
Finished goods 10,575 10,030
Total inventories $ 26,373 $ 25,365
v3.26.1
Note 7 - Supplemental Information - Prepaid and Other Current Assets (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Prepaid expenses $ 2,785 $ 2,364
Deposits 1,644 1,752
Prepaid income taxes 819 1,040
Other current assets 3,620 2,873
Total prepaid expenses and other $ 8,868 $ 8,029
v3.26.1
Note 7 - Supplemental Information - Property, Plant and Equipment (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Land $ 889 $ 889  
Buildings and building improvements 23,368 23,280  
Manufacturing equipment 23,424 22,694  
Computer equipment 3,658 3,093  
Other 7,922 7,188  
Construction in progress 1,467 1,610  
Gross total 60,728 58,754  
Accumulated depreciation (30,115) (26,421)  
Total property, plant and equipment, net 30,613 32,333  
Depreciation, Total $ 5,254 $ 5,382 $ 4,233
v3.26.1
Note 7 - Supplemental Information - Property, Plant and Equipment 2 (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Depreciation, Total $ 5,254 $ 5,382 $ 4,233
Location, Statement of Income, Balance [Axis]: us-gaap:CostOfRevenue      
Depreciation, Total 3,113 3,160 3,031
Location, Statement of Income, Balance [Axis]: us-gaap:OperatingExpenses      
Depreciation, Total $ 2,141 $ 2,222 $ 1,202
v3.26.1
Note 7 - Supplemental Information - Accrued Payroll and Benefits (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Bonus payable $ 10,509 $ 10,891
Wages and paid-time-off payable 3,333 3,672
Payroll related taxes 2,317 2,475
Severance 2,294 273
Other benefits payable 553 547
Total accrued payroll and benefits $ 19,006 $ 17,858
v3.26.1
Note 7 - Supplemental Information - Other Accrued Expenses (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Accrued business taxes $ 6,950 $ 5,996
Current operating lease liabilities 3,687 3,523
Income taxes payable 4,745 2,157
Other 2,234 3,610
Total other accrued expenses 17,616 24,601
GKE Acquisition [Member]    
GKE acquisition holdback $ 0 $ 9,315
v3.26.1
Note 8 - Indebtedness (Details Textual)
$ in Thousands
6 Months Ended 12 Months Ended
Aug. 15, 2025
USD ($)
Apr. 05, 2024
Mar. 31, 2026
USD ($)
Oct. 09, 2025
Mar. 31, 2026
USD ($)
Mar. 31, 2025
USD ($)
Mar. 31, 2024
USD ($)
Oct. 05, 2023
USD ($)
Mar. 05, 2021
USD ($)
Aug. 12, 2019
USD ($)
Gain (Loss) on Extinguishment of Debt         $ (0) $ 2,887 $ (0)      
Repayments of Debt         36,749 44,251 $ 33,500      
Senior Secured Credit Agreement [Member]                    
Line of Credit Facility, Remaining Borrowing Capacity     $ 40,500   40,500          
Line of Credit Facility, Commitment Fee Amount         157 269        
Debt Issuance Costs, Net     $ 1,018   $ 1,018 1,203        
Debt Instrument, Face Amount                   $ 172,500
Senior Secured Credit Agreement [Member] | Revolving Credit Facility [Member]                    
Line of Credit Facility, Maximum Borrowing Capacity                 $ 75,000  
Debt, Weighted Average Interest Rate     5.90%   5.90%          
Proceeds from Lines of Credit $ 97,000                  
Senior Secured Credit Agreement [Member] | Maximum [Member]                    
Debt Instrument, Basis Spread on Variable Rate       3.00%            
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage         0.35%          
Senior Secured Credit Agreement [Member] | Maximum [Member] | Swingline Loan [Member]                    
Line of Credit Facility, Maximum Borrowing Capacity                 5,000  
Senior Secured Credit Agreement [Member] | Maximum [Member] | Revolving Credit Facility [Member]                    
Line of Credit Facility, Maximum Borrowing Capacity               $ 125,000    
Debt Instrument, Basis Spread on Variable Rate     2.50%              
Senior Secured Credit Agreement [Member] | Maximum [Member] | Letter of Credit [Member]                    
Line of Credit Facility, Maximum Borrowing Capacity                 $ 2,500  
Senior Secured Credit Agreement [Member] | Minimum [Member]                    
Debt Instrument, Basis Spread on Variable Rate       1.50%            
Fixed Charge Coverage Ratio   1.25                
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage         0.20%          
Senior Secured Credit Agreement [Member] | Minimum [Member] | Revolving Credit Facility [Member]                    
Debt Instrument, Basis Spread on Variable Rate     1.25%              
The Credit Facility Term Loan [Member]                    
Debt Instrument, Covenant, Maximum Total Leverage Ratio for the Sixth, Seventh, and Eighth Testing Dates   4                
Debt Instrument, Covenant, Maximum Total Leverage Ratio Following the Ninth Testing date   3.5                
Term Loan [Member]                    
Debt Instrument, Periodic Payment, Principal         $ 3,750          
Line of Credit Facility, Current Borrowing Capacity     $ 84,500   $ 84,500          
The Notes [Member] | Senior Notes [Member]                    
Debt Issuance Costs, Net           203        
Debt Instrument, Interest Rate, Stated Percentage     1.375%   1.375%         1.375%
Debt Instrument, Unamortized Discount and Commissions Including Equity Component                   $ 2,925
Third Party Offering Costs                   $ 152
Payments For Repurchase of Debt           75,000        
Gain (Loss) on Extinguishment of Debt           $ 2,887        
2025 Convertible Notes [Member]                    
Debt Instrument, Repurchased Face Amount 97,500                  
Interest Paid, Financing Activity 670                  
Repayments of Debt $ 1,170                  
v3.26.1
Note 8 - Indebtedness - Quarterly Periodic Payments (Details)
$ in Thousands
Mar. 31, 2026
USD ($)
2027 $ 5,625
2028 5,625
2029 7,500
2030 48,750
Total principal remaining $ 67,500
v3.26.1
Note 8 - Indebtedness - Carrying Amount of the Term Loan (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Less: current portion $ (5,625) $ (3,750)
Noncurrent portion 61,357 66,902
Term Loan [Member]    
Principal Outstanding 67,500 71,250
Less: debt issuance costs (518) (598)
Less: current portion (5,625) (3,750)
Noncurrent portion $ 61,357 $ 66,902
v3.26.1
Note 8 - Indebtedness - Carrying Amount of the Term Loan (Details) (Parentheticals)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Term Loan [Member]    
Current interest rate 5.90% 7.20%
v3.26.1
Note 8 - Indebtedness - Carrying Amount of the Notes (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Total principal remaining $ 67,500  
The Notes [Member] | Senior Notes [Member]    
Principal Outstanding   $ 97,500
Unamortized debt issuance costs   (203)
Total principal remaining   $ 97,297
v3.26.1
Note 8 - Indebtedness - Interest Expense on the Notes (Details) - The Notes [Member] - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Coupon interest expense at 1.375% $ 503 $ 1,372 $ 2,372
Amortization of debt issuance costs 203 546 926
Total interest on the Notes $ 706 $ 1,918 $ 3,298
v3.26.1
Note 9 - Stock Transactions and Stock-based Compensation (Details Textual) - USD ($)
$ / shares in Units, $ in Thousands
1 Months Ended 12 Months Ended
Mar. 09, 2026
Aug. 22, 2025
Apr. 30, 2026
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Nov. 30, 2005
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number (in shares)       131,000      
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures (in shares)       0 0    
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value       $ 0 $ 24 $ 24  
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value       0 2,168 2,749  
Share Repurchase Program, Authorized, Number of Shares (in shares)             300,000
Stock Repurchased During Period, Value       $ 0 0 0  
Stock Repurchased During Period, Shares (in shares)       162,000      
Share-Based Payment Arrangement, Expense       $ 17,868 $ 13,142 $ 11,936  
Black-Scholes Option-Pricing Model [Member]              
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)       3 years 6 months 7 days      
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate       37.80%      
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate       4.16%      
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate       0.07%      
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)       $ 42.76      
Former CEO [Member]              
Share-Based Payment Arrangement, Expense $ 3,700            
Chief Executive Officer [Member] | Subsequent Event [Member]              
Stock Issued During Period, Shares, Issued for Services (in shares)     35,000        
Stock Issued During Period, Value, Issued for Services     $ 3,000        
Restricted Stock Units (RSUs) [Member]              
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)       $ 90.91 $ 94.3 $ 133.3  
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount       $ 6,749      
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)       1 year 10 months 24 days      
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value       $ 7,575 $ 6,173 $ 5,881  
Performance Stock Units [Member]              
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)       $ 99.56 $ 102.57 $ 132.29  
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount       $ 2,200      
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)       1 year 9 months 18 days      
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Expected to Vest (in shares)       13,000      
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value       $ 4,289 $ 3,492 $ 0  
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)       16,000      
Performance Stock Units [Member] | Chief Executive Officer and Board Director [Member]              
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number (in shares)           23,000  
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)         12,000    
The FY26 PSUs [Member] | Eligible Employees [Member]              
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)       44      
The FY26 PSUs [Member] | Eligible Employees [Member] | Minimum [Member]              
Share-based Compensation Arrangement by Share-based Payment Award Number of Shares Issued Upon Vesting, Percentage       0.00%      
The FY26 PSUs [Member] | Eligible Employees [Member] | Maximum [Member]              
Share-based Compensation Arrangement by Share-based Payment Award Number of Shares Issued Upon Vesting, Percentage       200.00%      
Share-Based Payment Arrangement, Option [Member]              
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount       $ 104      
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)       6 months      
The 2021 Equity Plan [Member]              
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)   1,156,000     660,000    
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)   496,000          
Common Stock, Capital Shares Reserved for Future Issuance (in shares)       537,000      
v3.26.1
Note 9 - Stock Transactions and Stock-based Compensation - Allocation of Share-based Compensation (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Share-Based Payment Arrangement, Expense $ 17,868 $ 13,142 $ 11,936
Amount of income tax expense recognized in earnings 2,616 2,068 2,718
Stock-based compensation expense, net of tax $ 20,484 $ 15,210 $ 14,654
v3.26.1
Note 9 - Stock Transactions and Stock-based Compensation - Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Awards granted, weighted average grant date fair value per share (in dollars per share) $ 90.91 $ 94.3 $ 133.3
Awards distributed, aggregate intrinsic value $ 5,808 $ 3,928 $ 3,658
Equity Plan 2014 [Member]      
Nonvested (in shares) 145    
Nonvested, weighted average grant date fair value per share (in dollars per share) $ 106.54    
Nonvested, aggregate intrinsic value $ 16,503 $ 17,197  
Awards granted (in shares) 122    
Awards granted, weighted average grant date fair value per share (in dollars per share) $ 90.91    
Awards forfeited or expired (in shares) (15)    
Awards forfeited or expired, weighted average grant date fair value per share (in dollars per share) $ 97.38    
Awards distributed (in shares) (65)    
Awards distributed, weighted average grant date fair value per share (in dollars per share) $ 117.13    
Awards distributed, aggregate intrinsic value $ 5,808    
Nonvested (in shares) 187 145  
Nonvested, weighted average grant date fair value per share (in dollars per share) $ 93.39 $ 106.54  
Expected to vest (in shares) 165    
Expected to vest, weighted average grant date fair value per share (in dollars per share) $ 93.13    
Expected to vest, aggregate intrinsic value $ 14,558    
v3.26.1
Note 9 - Stock Transactions and Stock-based Compensation - Restricted Stock Valuation Assumptions (Details) - Restricted Stock Units (RSUs) [Member] - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value $ 7,575 $ 6,173 $ 5,881
Intrinsic value of awards vested $ 5,808 $ 3,928 $ 3,658
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) $ 90.91 $ 94.3 $ 133.3
v3.26.1
Note 9 - Stock Transactions and Stock-based Compensation - Performance Stock Unit Activity (Details) - Performance Stock Units [Member] - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Nonvested (in shares) 85,000    
Nonvested, weighted average grant date fair value per share (in dollars per share) $ 166.31    
Nonvested, aggregate intrinsic val $ 9,966 $ 10,101  
Awards granted (in shares) 44,000    
Awards granted, weighted average grant date fair value per share (in dollars per share) $ 99.56 $ 102.57 $ 132.29
Performance adjustment(1) (in shares) [1] (3)    
Performance adjustment, weighted average grant date fair value per share (in dollars per share) [1] $ 132.29    
Awards forfeited or expired (in shares) 0    
Awards forfeited or expired, weighted average grant date fair value per share (in dollars per share) $ 0    
Awards distributed (in shares) (16,000)    
Awards distributed, weighted average grant date fair value per share (in dollars per share) $ 265.32    
Nonvested (in shares) 110,000 85,000  
Nonvested, weighted average grant date fair value per share (in dollars per share) $ 126.18 $ 166.31  
Expected to vest (in shares) 101,000    
Expected to vest, weighted average grant date fair value per share (in dollars per share) $ 128.47    
Expected to vest, aggregate intrinsic val $ 8,970    
[1] During fiscal year 2026, the performance period for the market-based portion of PSUs granted in fiscal 2024 concluded. Based on actual performance during the performance period, 13 of these PSUs are expected to vest, net of estimated forfeitures.
v3.26.1
Note 9 - Stock Transactions and Stock-based Compensation - Stock Option and Non-vested Stock Award Activity (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Options outstanding (in shares) 155    
Options outstanding, weighted average exercise price (in dollars per share) $ 192.92    
Outstanding, Weighted- Average Remaining Contractual Life (Year) 1 year 8 months 12 days 2 years 8 months 12 days  
Outstanding, Aggregate Intrinsic Value $ 0 $ 52  
Options granted (in shares) 0    
Awards granted, weighted average exercise price (in dollars per share) $ 0    
Options forfeited or expired (in shares) (23)    
Awards forfeited or expired, weighted average exercise price (in dollars per share) $ 202.3    
Options exercised or distributed (in shares) 0    
Awards exercised or distributed, weighted average exercise price (in dollars per share) $ 0    
Exercised, Aggregate Intrinsic Value $ 0 $ 24 $ 24
Options outstanding (in shares) 132 155  
Options outstanding, weighted average exercise price (in dollars per share) $ 191.22 $ 192.92  
Options exercisable (in shares) 117    
Exercisable, weighted average exercise price (in dollars per share) $ 199.04    
Exercisable, Weighted- Average Remaining Contractual Life (Year) 1 year 6 months    
Exercisable, Aggregate Intrinsic Value $ 0    
Exercisable and expected to vest (in shares) 131    
Exercisable and expected to vest, weighted average exercise price (in dollars per share) $ 191.35    
Exercisable and expected to vest, Weighted- Average Remaining Contractual Life (Year) 1 year 8 months 12 days    
Exercisable awards and awards expected to vest $ 0    
v3.26.1
Note 10 - Net Earnings (Loss) per Share - Computation of Net Income per Share, Basic & Diluted (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Net earnings (loss) available for shareholders $ 6,712 $ (1,974) $ (254,246)
Weighted average outstanding shares of common stock (in shares) [1] 5,514 5,421 5,386
Fully diluted shares (in shares) 5,565 5,421 5,386
Basic earnings (loss) per share (in dollars per share) $ 1.22 $ (0.36) $ (47.2)
Diluted earnings (loss) per share (in dollars per share) $ 1.21 $ (0.36) $ (47.2)
Share-Based Payment Arrangement, Option [Member]      
Dilutive effect of shares (in shares) 0 0 0
Unvested Stock Awards [Member]      
Dilutive effect of shares (in shares) 51 0 0
[1] Weighted average outstanding shares includes awards that have not yet vested and are not yet legally outstanding, but for which all vesting criteria other than the passage of time have been satisfied. For example, this includes RSUs granted to retirement-eligible employees that are not subject to continued service requirements but have not yet vested.
v3.26.1
Note 10 - Net Earnings (Loss) per Share - Antidilutive Securities Excluded From Computation of Earnings per Share (Details) - shares
shares in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Total stock awards excluded from diluted EPS (in shares) 334 737 876
Assumed Conversion of Convertible Debt [Member]      
Total stock awards excluded from diluted EPS (in shares) 128 351 608
Stock Awards that were Antidilutive [Member]      
Total stock awards excluded from diluted EPS (in shares) 206 386 268
v3.26.1
Note 11 - Employee Benefit Plans (Details Textual) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Defined Contribution Plan, Cost $ 1,711 $ 1,645 $ 2,078
The 401K Retirement Plan [Member]      
Defined Contribution Plan, Employer Matching Contribution, Percent of Match 100.00%    
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay 4.00%    
v3.26.1
Note 12 - Income Taxes (Details Textual) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent 21.00% 21.00% 21.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate $ 0    
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued $ 0 $ 0 $ 0
v3.26.1
Note 12 - Income Taxes - Earnings Before Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Domestic $ 6,856 $ 12,615 $ (233,853)
Foreign 5,158 (6,654) (41,795)
Total earnings (loss) before income taxes $ 12,014 $ 5,961 $ (275,648)
v3.26.1
Note 12 - Income Taxes - Provisions for Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Current tax provision:      
U.S. Federal $ 753 $ 3,994 $ 3,002
U.S. State 502 1,212 1,678
Foreign 5,328 2,790 2,330
Total current tax expense 6,583 7,996 7,010
Deferred tax provision:      
U.S. Federal 1,450 63 (20,387)
U.S. State 443 13 (1,853)
Foreign (3,174) (137) (6,172)
Total deferred tax (benefit) (1,281) (61) (28,412)
Total income tax expense (benefit) $ 5,302 $ 7,935 $ (21,402)
v3.26.1
Note 12 - Income Taxes - Income Tax Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Total earnings (loss) before income taxes $ 12,014 $ 5,961 $ (275,648)
U.S. Federal Statutory Tax Rate $ 2,523 $ 1,251 $ (57,886)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent 21.00% 21.00% 21.00%
State and Local Income Taxes, Net of Federal Income Tax Effect(1) $ 746 [1] $ 317 $ (2,508)
State and Local Income Taxes, Net of Federal Income Tax Effect, percent 6.20% [1] 5.30% 0.90%
Federal statutory rate difference   $ 2,047 $ (566)
Federal statutory rate difference, percent   34.30% 0.20%
Deferred tax rate change $ 0    
Deferred tax rate change, percent 0.00%    
Changes in valuation allowance $ (2,259) $ 3,019 $ 5,398
Changes in valuation allowance, percent (18.80%) 50.60% (2.00%)
Other $ 113    
Other, percent 0.90%    
GILTI $ 375    
GILTI, percent 3.10%    
Subpart F Income $ 259    
Subpart F Income, percent 2.20%    
Other $ 48    
Other, percent 0.40%    
Tax Credits $ (580)    
Tax Credits, percent (4.80%)    
Compensation adjustments $ 2,808    
Compensation adjustments, percent 23.40%    
Changes in Unrecognized Tax Benefits $ 0    
Changes in Unrecognized Tax Benefits, percent 0.00%    
Deferred charges on intercompany profit $ 139    
Deferred charges on intercompany profit, percent 1.20%    
Total income tax expense (benefit) $ 5,302 $ 7,935 $ (21,402)
Effective Tax Rate, percent 44.10% 133.12% 7.76%
Federal income taxes at statutory rates, percent 21.00% 21.00% 21.00%
State income taxes, net of federal benefit, percent 6.20% [1] 5.30% 0.90%
Compensation adjustments, amount   $ 2,283 $ 2,738
Compensation adjustments, percent   38.30% (1.00%)
Research and development credit, amount   $ (1,054) $ (1,093)
Research and development credit, percent   (17.70%) (0.40%)
Research and development credit, percent   17.70% 0.40%
Return to provision adjustment, amount   $ 516 $ (182)
Return to provision adjustment, percent   8.70% 0.10%
Subpart F, GILTI, & FDII, amount   $ (484) $ (412)
Subpart F, GILTI, & FDII, percent   (8.10%) 0.10%
Foreign rate differential, amount   $ 2,047 $ (566)
Foreign rate differential, percent   34.30% 0.20%
Permanent difference   $ 47 $ 479
Permanent difference, percent   0.80% (0.20%)
Goodwill impairment, amount   $ 0 $ 32,594
Goodwill impairment, percent   0.00% (11.80%)
Valuation allowance $ (2,259) $ 3,019 $ 5,398
Valuation allowance, percent (18.80%) 50.60% (2.00%)
Other, amount   $ (7) $ 36
Other, percent   (0.10%) 0.00%
Total income tax (benefit) expense, percent 44.10% 133.12% 7.76%
Federal Ministry of Finance, Germany [Member]      
Federal statutory rate difference $ (492)    
Federal statutory rate difference, percent (4.10%)    
Surcharge/trade tax charge $ 2,022    
Surcharge/trade tax charge, percent 16.80%    
Deferred tax rate change $ (304)    
Deferred tax rate change, percent (2.50%)    
Changes in valuation allowance $ (171)    
Changes in valuation allowance, percent (1.40%)    
Other $ 65    
Other, percent 0.50%    
Foreign rate differential, amount $ (492)    
Foreign rate differential, percent (4.10%)    
Valuation allowance $ (171)    
Valuation allowance, percent (1.40%)    
Other Foreign Tax Jurisdictions [Member]      
Federal statutory rate difference $ 10    
Federal statutory rate difference, percent 0.10%    
Foreign rate differential, amount $ 10    
Foreign rate differential, percent 0.10%    
[1] State income taxes in Montana, Maryland and Minnesota comprised the majority (greater than 50%) of the tax effect in this category.
v3.26.1
Note 12 - Income Taxes - Schedule of Income Taxes Paid (Details)
$ in Thousands
12 Months Ended
Mar. 31, 2026
USD ($)
Federal $ 0
Income taxes paid, net of amounts refunded 1,870
Montana Tax Authority [Member]  
State 97
Other State Income Tax Authorities [Member]  
State 633
Federal Ministry of Finance, Germany [Member]  
Foreign 430
Ministry of the Economy, Finance and Industry, France [Member]  
Foreign 477
State Administration of Taxation, China [Member]  
Foreign $ 233
v3.26.1
Note 12 - Income Taxes - Components of Net Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Capitalized research expenditures $ 4,041 $ 8,148  
Income tax credits 2,618 2,774  
Allowances and reserves 3,317 2,687  
Stock compensation deductible differences 1,890 1,632  
Operating lease liabilities 1,972 1,860  
Inventories 1,058 1,153  
Net operating loss carryforwards 3,660 3,219  
Other temporary differences 615 265  
Net deferred tax assets, gross 19,171 21,738  
Valuation allowance (6,408) (8,999) $ (5,975)
Net deferred tax assets, net 12,763 12,739  
Operating lease right-of-use assets (2,051) (1,843)  
Goodwill and intangible assets (25,275) (26,854)  
Property, plant and equipment (2,268) (2,273)  
Other temporary differences (1,753) (579)  
Total deferred tax liabilities (31,347) (31,549)  
Net deferred tax assets/(liabilities) $ (18,584) $ (18,810)  
v3.26.1
Note 12 - Income Taxes - Valuation Allowance for Deferred Tax Assets (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Beginning balance $ 8,999 $ 5,975
(Reductions) Additions charged to income tax expense and other accounts (2,648) 3,657
Deductions from reserves 0 (637)
Cumulative translation adjustment 57 4
Ending balance $ 6,408 $ 8,999
v3.26.1
Note 12 - Income Taxes - Summary of Operating Loss Carryforwards (Details)
$ in Thousands
Mar. 31, 2026
USD ($)
Income Tax Jurisdiction, Domestic Federal [Member] | Tax Year Pre-2018 [Member]  
NOL carryforwards $ 0
Income Tax Jurisdiction, Domestic Federal [Member] | Tax Year Post -2018 [Member]  
NOL carryforwards 0
Income Tax Jurisdiction, Domestic State and Local [Member]  
NOL carryforwards 9,690
Income Tax Jurisdiction, Foreign [Member]  
NOL carryforwards $ 13,846
v3.26.1
Note 12 - Income Taxes - Summary of Tax Credit Carryforwards (Details)
$ in Thousands
12 Months Ended
Mar. 31, 2026
USD ($)
Research Tax Credit Carryforward [Member] | Income Tax Jurisdiction, Domestic Federal [Member]  
Tax credit carryforwards $ 0
Research Tax Credit Carryforward [Member] | Income Tax Jurisdiction, Domestic State and Local [Member]  
Tax credit carryforwards $ 3,295
Tax credit carryforwards, expiration date Mar. 31, 2039
Research Tax Credit Carryforward [Member] | Income Tax Jurisdiction, Foreign [Member]  
Tax credit carryforwards $ 15
Foreign Tax Credit Carryforwards [Member] | Income Tax Jurisdiction, Domestic Federal [Member]  
Tax credit carryforwards, expiration date Mar. 31, 2037
v3.26.1
Note 12 - Income Taxes - Open Tax Years (Details)
12 Months Ended
Mar. 31, 2026
Income Tax Jurisdiction, Domestic Federal [Member]  
U.S. Federal 2022 2023 2024
Income Tax Jurisdiction, Domestic State and Local [Member] | Montana Tax Authority [Member]  
U.S. Federal 2022 2023 2024
Income Tax Jurisdiction, Domestic State and Local [Member] | Other State Income Tax Authorities [Member]  
U.S. Federal 2021 2022 2023 2024
Income Tax Jurisdiction, Foreign [Member]  
U.S. Federal 2019 2020 2021 2022 2023 2024
v3.26.1
Note 14 - Segment Data (Details Textual)
12 Months Ended
Mar. 31, 2026
Number of Reportable Segments 4
v3.26.1
Note 14 - Segment Data - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Revenue from Contract with Customer, Excluding Assessed Tax [1] $ 249,130 $ 240,978 $ 216,187
Depreciation in cost of revenues 3,113 3,160 3,031
Amortization in cost of revenues 2,803 2,641 6,052
Other cost of revenues (b) [2] 84,944 83,075 72,625
Total segment cost of revenues 90,860 90,108 82,937
Gross Profit (c) [3] 158,270 150,870 133,250
Operating expense 139,759 134,534 405,325
Operating income 18,511 16,336 (272,075)
Nonoperating expense, net 6,497 10,375 3,573
Earnings before income taxes 12,014   (275,648)
Non-cash GKE inventory step-up amortization 0 1,232 1,229
Operating Segments [Member] | Sterilization and Disinfection Control [Member]      
Revenue from Contract with Customer, Excluding Assessed Tax [1],[4],[5] 101,567 93,418 75,124
Depreciation in cost of revenues [4] 1,779 1,419 1,204
Amortization in cost of revenues [4] 526 503 266
Other cost of revenues (b) [2],[4] 27,555 25,604 19,123
Total segment cost of revenues [4] 29,860 28,758 21,822
Gross Profit (c) [3],[4] 71,707 64,660 53,302
Non-cash GKE inventory step-up amortization [4]   1,232 1,229
Operating Segments [Member] | Biopharmaceutical Development [Member]      
Revenue from Contract with Customer, Excluding Assessed Tax [1] 48,626 48,730 40,712
Depreciation in cost of revenues 308 224 224
Amortization in cost of revenues 1,512 1,373 1,338
Other cost of revenues (b) [2] 18,253 17,220 13,750
Total segment cost of revenues 20,073 18,817 15,312
Gross Profit (c) [3] 28,553 29,913 25,400
Non-cash GKE inventory step-up amortization   0 0
Operating Segments [Member] | Calibration Solutions [Member]      
Revenue from Contract with Customer, Excluding Assessed Tax [1] 53,551 51,749 47,763
Depreciation in cost of revenues 448 837 666
Amortization in cost of revenues 0 0 0
Other cost of revenues (b) [2] 21,121 20,275 19,550
Total segment cost of revenues 21,569 21,112 20,216
Gross Profit (c) [3] 31,982 30,637 27,547
Non-cash GKE inventory step-up amortization   0 0
Operating Segments [Member] | Clinical Genomics [Member]      
Revenue from Contract with Customer, Excluding Assessed Tax [1] 45,386 47,081 52,588
Depreciation in cost of revenues 578 680 937
Amortization in cost of revenues 765 765 4,448
Other cost of revenues (b) [2] 18,015 19,966 20,125
Total segment cost of revenues 19,358 21,411 25,510
Gross Profit (c) [3] 26,028 25,670 27,078
Non-cash GKE inventory step-up amortization   0 0
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]      
Revenue from Contract with Customer, Excluding Assessed Tax [1],[6] 0 0 0
Depreciation in cost of revenues [6] 0 0 0
Amortization in cost of revenues [6] 0 0 0
Other cost of revenues (b) [2],[6] 0 10 77
Total segment cost of revenues [6] 0 10 77
Gross Profit (c) [3],[6] $ 0 (10) (77)
Earnings before income taxes   5,961  
Non-cash GKE inventory step-up amortization [6]   $ 0 $ 0
[1] Intersegment revenues are eliminated to arrive at consolidated totals. Revenues as presented are consistent with GAAP measurement principles and our CODM's review of segment information.
[2] Other segment cost of revenues for each reportable segment includes product costs, personnel costs (including stock based compensation), and other manufacturing and overhead costs necessary to produce and sell our products and services, excluding depreciation, amortization, and non-cash inventory step-up amortization expenses.
[3] Gross profit as presented is consistent with GAAP measurement principles and our CODM's review of segment information.
[4] Includes GKE results beginning upon acquisition in fiscal year 2024.
[5] Revenues of $9,289 from GKE are included in the Sterilization and Disinfection Control division during the year ended March 31, 2024 and represent sales of consumables made beginning from the acquisition date.
[6] Unallocated corporate expenses and other business activities are reported within Corporate and Other. Certain depreciation expense classified reflected in Corporate and Other in fiscal years 2024 and 2023 has been recast to conform to current year presentation.
v3.26.1
Note 14 - Segment Data - Segment Inventory (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Total inventories $ 26,373 $ 25,365
Operating Segments [Member] | Sterilization and Disinfection Control [Member]    
Total inventories 5,943 5,545
Operating Segments [Member] | Biopharmaceutical Development [Member]    
Total inventories 6,512 4,934
Operating Segments [Member] | Calibration Solutions [Member]    
Total inventories 5,603 5,110
Operating Segments [Member] | Clinical Genomics [Member]    
Total inventories $ 8,315 $ 9,776
v3.26.1
Note 14 - Segment Data - Long-lived Assets by Geographic Area (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Long-lived assets $ 47,919 $ 48,715
UNITED STATES    
Long-lived assets 29,893 29,200
SWEDEN    
Long-lived assets 10,858 11,634
GERMANY    
Long-lived assets 5,955 6,712
Non-US [Member]    
Long-lived assets $ 1,213 $ 1,169
v3.26.1
Note 14 - Segment Data - Revenues From External Customers (Details) - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Revenues [1] $ 249,130 $ 240,978 $ 216,187
UNITED STATES      
Revenues 116,895 116,615 106,395
CHINA      
Revenues 20,449 25,312 24,933
Other [Member]      
Revenues $ 111,786 $ 99,051 $ 84,859
[1] Intersegment revenues are eliminated to arrive at consolidated totals. Revenues as presented are consistent with GAAP measurement principles and our CODM's review of segment information.