0000950170-24-127650 | 10-Q | XBRL Viewer

Net Loss Per Share

6 Months Ended

Sep. 30, 2024

Basic loss per share is calculated by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted loss per share is computed based on the sum of the weighted average number of common shares and dilutive common shares outstanding during the period. In connection with the Business Combination as described in Note 1 - Business and Organization, the Company issued earnout shares which are held in escrow until they are earned. The targets for the release of earnout shares are based on the volume weighted average trading prices (“VWAP”) of common shares during the earnout period. The earnout shares are excluded from the calculation of basic and diluted weighted-average number of common shares outstanding until vested. For periods prior to the Business Combination, basic and diluted loss per share was calculated based on the 25.0 million shares issued to Legacy DIH shareholders at the Closing Date.

Potential shares of common stock are excluded from the computation of diluted net loss per share if their effect would have been anti-dilutive for the periods presented or if the issuance of shares is contingent upon events that did not occur by the end of the period. Diluted loss per share for the public warrants, private placement warrants and warrants issued in connection with the convertible debt is calculated under the treasury method. Diluted loss per share for the convertible debt and earn-out shares is calculated under the if-converted method.

As of September 30, 2024, there were 34,544,935 shares of Common Stock issued and outstanding, excluding earnout shares.

Computation of basic and diluted net loss per share for the three and six months ended September 30, 2024 and 2023, is as follows (in thousands, except share and per share amounts):


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2024			2023			2024			2023
Net loss	$	(234	)	$	(2,484	)	$	(544	)	$	(5,397	)
Weighted-average shares outstanding - basic and diluted		34,544,935			25,000,000			34,544,935			25,000,000
Net loss per share – basic and diluted	$	(0.01	)	$	(0.10	)	$	(0.02	)	$	(0.22	)

The following table outlines dilutive common share equivalents outstanding, which were excluded in the above diluted net loss per share calculation because they are anti-dilutive. Beginning on the November 1, 2024, the Company will be required to redeem each month at an amount of $235.7 thousand in cash or in shares of Common Stock at the lower of (i) $5.00 per share or (ii) 90% of the average of the five lowest VWAPs for the 10 consecutive Trading Days ending on the trading day immediately prior to redemption date. The table below assumes the conversion and redemption price of $5.00 per share. See Note 12 for details.


	September 30,
	2024		2023
Earnout shares		6,000,000		—
Common Stock underlying Public Warrants		10,100,000		—
Common Stock underlying Private Placement Warrants		3,235,000		—
Convertible debt (see Note 12)		660,000		—
Warrants issued with convertible debt (see Note 12)		330,000		—
Total		20,325,000		—

Employee Benefit Plans

6 Months Ended

Sep. 30, 2024

Retirement Benefits [Abstract]

Employee Benefit Plans

14.

Employee Benefit Plans

Defined Contribution Plans

The Company sponsors a defined contribution plan in the United States. The Company’s obligation is limited to its contributions made in accordance with each plan document. Employer contributions to defined contribution plans are recognized as expense recorded in the "Selling, general, and administrative expense". Expenses related to the Company’s plans were $26 and $46 for the three months ended September 30, 2024 and 2023, respectively, and $66 and $78 for the six months ended September 30, 2024 and 2023, respectively.

Defined Benefit Plans

The Company has a Swiss defined benefit plans (the “Pension Plan”) covering substantially all the employees of Hocoma Medical GmbH in Switzerland. The Pension Plan meets the benefit requirements under Swiss pension law. The Swiss plans offer retirement, disability and survivor benefits and is governed by a Pension Foundation Board. The responsibilities of this board are defined by Swiss pension law and the plan rules. Expenses from defined benefit plan are allocated to Cost of Sales, Selling, general, and administrative expense and Research and development.

Amounts recognized in the condensed consolidated statements of operations for the three and six months ended September 30, 2024 and 2023, in respect of the Pension Plan were as follows:


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2024			2023			2024			2023
Current service cost	$	180		$	171		$	353		$	330
Interest cost		50			52			101			102
Expected return on plan assets		(97	)		(73	)		(195	)		(142	)
Actuarial loss / (gain) recognized		(14	)		(42	)		(27	)		(81	)
Actuarial loss / (gain) recognized because of settlement		(4	)		-			(4	)		-
Amortization of prior service credit		(37	)		(38	)		(73	)		(73	)
Net charge to statement of operations	$	78		$	70		$	155		$	136

Schedule of Antidilutive Securities Excluded From Computation of Net Earnings (Loss) Per Share (Details) - shares	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	20,325,000
Earnout Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	6,000,000
Common Stock underlying Public Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	10,100,000
Common Stock underlying Private Placement Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	3,235,000
Convertible debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	660,000
Warrants issued with convertible debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	330,000

Schedule of Estimated Annual Amortization for Intangible Assets (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Disclosure Capitalized Software Net And Other Intangible Assets Net Abstract
2025	$ 236
2026	473
2027	473
2028	473
2029	$ 473

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) (Unaudited) $ in Thousands	3 Months Ended
	Sep. 30, 2024 USD ($)
Income Statement [Abstract]
Foreign currency translation adjustments, net of tax	$ 0
Pension liability adjustments, net of tax	$ 0

Other Non-Current Liabilities

6 Months Ended

Sep. 30, 2024

Other Liabilities Disclosure [Abstract]

Other Non-Current Liabilities

11.

Other Non-Current Liabilities

Other non-current liabilities as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024		As of March 31, 2024
Provisions	$	1,909	$	1,977
Pension liabilities		3,225		2,194
Total other non-current liabilities	$	5,134	$	4,171

The company has recorded non-current liabilities related to tax positions in certain jurisdictions in which, upon examination, may require additional tax payments to be made. In addition, the company has recorded potential interest and penalties related to these uncertain tax positions.

Schedule of Inventories, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Inventory Disclosure [Abstract]
Raw materials and spare parts	$ 4,346	$ 3,882
Work in process	4,661	4,769
Finished goods	2,580	1,283
Less: reserves	(1,996)	(2,104)
Total inventories, net	$ 9,591	$ 7,830

Property and Equipment, Net (Tables)

6 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net

Property and equipment, net as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024			As of March 31, 2024
Computer software and hardware	$	915		$	849
Machinery and equipment		832			807
Leasehold improvements		1,406			1,357
Furniture and fixtures		888			871
Vehicles		71			70
Demonstration units		370			222
Property and equipment		4,482			4,176
Less: accumulated depreciation		(3,692	)		(3,646	)
Property and equipment, net	$	790		$	530

Summary of Related Party Balances with Related Party (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
DIH Hong Kong [Member]
Related Party Transaction [Line Items]
Due from related party	$ 2,641	$ 2,586
Due to related party	1,504	1,470
Motek Group [Member]
Related Party Transaction [Line Items]
Due from related party	3,169	3,367
Due to related party	$ 8,762	$ 8,667

- Definition

Amount of liabilities classified as other.

+ References + Details

Summary of Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Other Liabilities Disclosure [Abstract]
Provisions	$ 1,909	$ 1,977
Pension liabilities	3,225	2,194
Total other non-current liabilities	$ 5,134	$ 4,171

Capitalized Software, Net and Other Intangible Assets, Net

6 Months Ended

Sep. 30, 2024

Disclosure Capitalized Software Net And Other Intangible Assets Net Abstract

Capitalized Software, Net and Other Intangible Assets, Net

Capitalized software, net and other intangible assets, net

Capitalized software, net and other intangible assets, net as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024							As of March 31, 2024
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Capitalized software	$	2,173	$	(181	)	$	1,992	$	2,131	$	—	$	2,131
Other intangible assets	$	380	$	—		$	380	$	380	$	—	$	380

Other intangible assets include patent and technology related intangible assets of $380 acquired from the SafeGait asset acquisition. The weighted-average useful lives of these intangible assets are 10 years. For the three and six months ended September 30, 2024 and 2023, other intangible assets were not amortized because they were not ready for intended use.

Capitalized software, net and other intangible assets, net are subject to amortization when they are available for their intended use. Amortization expense totaled $181 and $181 for the three and six months ended September 30, 2024, respectively because it was ready for intended use. For the three and six months ended September 30, 2023, the Capitalized software, net were not amortized. The weighted-average useful life of capitalized software is 5 years.

Estimated annual amortization for intangible assets over the next five years are as follows:


	2025		2026		2027		2028		2029
Estimated annual amortization	$	236	$	473	$	473	$	473	$	473

Income Taxes (Tables)

6 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Summary of Reconciliation of Income Tax Expense Computed at Statutory Corporate Income Tax Rate to Effective Income Tax Rate


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2024			2023			2024			2023
Income tax expense/(benefit)	$	335		$	52		$	1,058		$	278
Effective tax rate		332	%		(2	)%		206	%		(5	)%

Stockholders' Equity (Details Narrative) - $ / shares	Sep. 30, 2024	Mar. 31, 2024
Class of Stock [Line Items]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par or stated value per share	$ 0.00001	$ 0.00001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock shares authorized	100,000,000	100,000,000
Common stock par value per share	$ 0.0001	$ 0.0001
Common stock shares issued	34,544,935	34,544,935
Common stock shares outstanding	34,544,935	34,544,935

- Definition

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

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+ Details

Geographical Information

6 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Geographical Information

The following represents revenue attributed to geographic regions based on customer location:


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2024		2023		2024		2023
Europe, Middle East and Africa (“EMEA”)	$	10,696	$	6,234	$	21,748	$	12,867
Americas		4,601		3,835		9,139		6,819
Asia Pacific (“APAC”)		2,865		2,991		4,235		6,419
Total revenue	$	18,162	$	13,060	$	35,122	$	26,105

For the three months ended September 30, 2024 and 2023, the United States represented 23% and 20% of total revenue, respectively. Russia represented 20% of total revenue for the three months ended September 30, 2023. For the six months ended September 30, 2024 and 2023, the United States represented 19% and 20% of total revenue, respectively. Russia represented 20% of total revenue for the six months ended September 30, 2023. No other countries represented greater than 10% of revenue during the three and six months ended September 30, 2024 and 2023.

Long-lived assets shown below include property and equipment, net. The following represents long-lived assets where they are physically located:


	As of September 30, 2024		As of March 31, 2024
EMEA	$	495	$	276
Americas		240		206
APAC		55		48
Total property and equipment, net	$	790	$	530

- Definition

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

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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

+ Details

Schedule of Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share, Basic [Abstract]
Net loss	$ (234)	$ (2,484)	$ (544)	$ (5,397)
Weighted-average shares outstanding - basic	34,544,935	25,000,000	34,544,935	25,000,000
Weighted-average shares outstanding - diluted	34,544,935	25,000,000	34,544,935	25,000,000
Net loss per share - basic	$ (0.01)	$ (0.1)	$ (0.02)	$ (0.22)
Net loss per share - diluted	$ (0.01)	$ (0.1)	$ (0.02)	$ (0.22)

- Definition

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

+ References

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

+ Details

- Definition

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

+ References

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Reference 35: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef
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-Paragraph 1
-Subparagraph (SX 210.9-04(22))
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-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Revenue Recognition (Tables)

6 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Disaggregation of Revenue

The Company disaggregates its revenue with customers by category and by geographic region based on customer location, see Note 4 for further information. The following represents the revenue for the three and six months ended September 30, 2024 and 2023, based on revenue category:


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2024		2023		2024		2023
Devices	$	15,045	$	10,112	$	28,573	$	20,555
Services		2,695		2,710		5,995		5,085
Other		422		238		554		465
Total revenue, net	$	18,162	$	13,060	$	35,122	$	26,105

The following represents the revenue for the three and six months ended September 30, 2024 and 2023, based on timing of recognition:


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2024		2023		2024		2023
Point in time	$	16,175	$	11,386	$	31,170	$	22,892
Over time		1,987		1,674		3,952		3,213
Total revenue	$	18,162	$	13,060	$	35,122	$	26,105

Leases

6 Months Ended

Sep. 30, 2024

Leases [Abstract]

Leases

17.

Leases

The Company leases office space (real estate), vehicles and office equipment under operating leases. The Company did not have any finance leases as of September 30, 2024 and March 31, 2024.

Right-of-use lease assets and lease liabilities that are reported in the Company’s condensed consolidated balance sheet as of September 30, 2024 and March 31, 2024 are as follows:


	As of September 30, 2024		As of March 31, 2024
Operating lease, right-of-use assets, net	$	4,182	$	4,466

Current portion of long-term operating lease		1,494		1,572
Long-term operating lease		2,731		2,917
Total operating lease liabilities	$	4,225	$	4,489

Lease expense for lease payments is recognized on a straight-line basis over the lease term. The expense is presented within Selling, general, and administrative expense. The components of lease expense related to the Company’s lease for the three and six months ended September 30, 2024 and 2023 were:


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2024		2023		2024		2023
Fixed operating lease costs	$	449	$	436	$	950	$	861
Short-term lease costs		11		14		24		27
Total lease cost	$	460	$	450	$	974	$	888

Supplemental cash flow information related to leases was as follows:


	For the Six Months Ended September 30,
	2024			2023
Operating cash flows included in the measurement of lease liabilities	$	(967	)	$	(874	)
Non-cash lease activity related to right-of-use assets obtained in exchange for new operating lease liabilities		123			169
Other non-cash changes to ROU assets due to reassessment of the lease term		(130	)		2,305

The weighted average remaining lease term and discount rate for the Company’s operating leases as of September 30, 2024 and March 31, 2024 were:


	As of September 30, 2024			As of March 31, 2024
Weighted-average remaining lease term (in years)		2.37			2.63
Weighted-average discount rate		4.00	%		4.00	%

Lease duration was determined utilizing renewal options that the Company is reasonably certain to execute.

As of September 30, 2024, maturities of operating lease liabilities for each of the following five years ending March 31 and a total thereafter were as follows:


	Operating Leases
2025	$	894
2026		1,276
2027		1,049
2028		1,045
2029		223
2030		22
Thereafter		—
Total lease payments		4,509
Less: imputed interest		(284	)
Total lease liability	$	4,225

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (234)	$ (2,484)	$ (544)	$ (5,397)

- Definition

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

+ References

+ Details

Business and Organization (Details Narrative) $ / shares in Units, $ in Thousands			3 Months Ended		6 Months Ended
	Jun. 06, 2024 USD ($) $ / shares shares	Feb. 08, 2024 USD ($) $ / shares shares	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) NotePayable	Sep. 30, 2023 USD ($)	Mar. 31, 2024 USD ($)	Feb. 07, 2024 shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net Income (Loss)			$ (234)	$ (2,484)	$ (544)	$ (5,397)
Cash and cash equivalents			1,759	$ 1,136	1,759	1,136	$ 3,225
Restricted cash			300		300
Operating losses resulted in accumulated deficit			$ (35,756)		$ (35,756)		$ (35,212)
Number of notes payable to related party \| NotePayable					3
Note due date					Jun. 30, 2026
Interest rate			1.25%		1.25%
DIH Holding US, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash and cash equivalents			$ 1,800		$ 1,800
Restricted cash			300		300
Operating losses resulted in accumulated deficit			$ (35,800)		$ (35,800)
Revenue increased percentage			34.50%		34.50%
Revenue					$ 35,122	$ 26,105
DIH Nevada [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of Interest own by wholly owned subsidiaries								100.00%
DIH US Corporation [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of Interest own by wholly owned subsidiaries								100.00%
Hocoma Medical GmbH [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage of Interest own by wholly owned subsidiaries								100.00%
Subscription Agreement [Member] \| DIH Holding US, Inc. [Member] \| OrbiMed [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of warrants or rights converted into shares \| shares		300,000
Number of warrant or right, exercise price \| $ / shares		$ 10
Securities Purchase Agreement [Member] \| Original Issue Discount Senior Secured Convertible Debentures [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of warrants or rights converted into shares \| shares	330,000
Number of warrant or right, exercise price \| $ / shares	$ 5
Aggregate principal amount	$ 3,300
Note due date	Dec. 07, 2025
Interest rate	8.00%
Common Class A [Member] \| Subscription Agreement [Member] \| DIH Holding US, Inc. [Member] \| OrbiMed [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued \| shares		150,000
Shares Price \| $ / shares		$ 10
Aggregate purchase price		$ 1,500
Legacy DIH [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued \| shares								25,000,000

Schedule of Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred cost of sales	$ 3,783	$ 3,754
Value added tax ("VAT") receivable	873	635
Advance payments	696	414
Other current assets	256	313
Total other current assets	$ 5,608	$ 5,116

Capitalized Software, Net and Other Intangible Assets, Net (Tables)

6 Months Ended

Sep. 30, 2024

Disclosure Capitalized Software Net And Other Intangible Assets Net Abstract

Schedule of Capitalized Software and Other Intangible Assets

Capitalized software, net and other intangible assets, net as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024							As of March 31, 2024
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Capitalized software	$	2,173	$	(181	)	$	1,992	$	2,131	$	—	$	2,131
Other intangible assets	$	380	$	—		$	380	$	380	$	—	$	380

Schedule of Estimated Annual Amortization for Intangible Assets

Estimated annual amortization for intangible assets over the next five years are as follows:


	2025		2026		2027		2028		2029
Estimated annual amortization	$	236	$	473	$	473	$	473	$	473

Leases (Tables)

6 Months Ended

Sep. 30, 2024

Leases [Abstract]

Schedule of Right-of-use Lease Assets and Lease Liabilities

Right-of-use lease assets and lease liabilities that are reported in the Company’s condensed consolidated balance sheet as of September 30, 2024 and March 31, 2024 are as follows:


	As of September 30, 2024		As of March 31, 2024
Operating lease, right-of-use assets, net	$	4,182	$	4,466

Current portion of long-term operating lease		1,494		1,572
Long-term operating lease		2,731		2,917
Total operating lease liabilities	$	4,225	$	4,489

Schedule of Lease Expense


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2024		2023		2024		2023
Fixed operating lease costs	$	449	$	436	$	950	$	861
Short-term lease costs		11		14		24		27
Total lease cost	$	460	$	450	$	974	$	888

Schedule of Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases was as follows:


	For the Six Months Ended September 30,
	2024			2023
Operating cash flows included in the measurement of lease liabilities	$	(967	)	$	(874	)
Non-cash lease activity related to right-of-use assets obtained in exchange for new operating lease liabilities		123			169
Other non-cash changes to ROU assets due to reassessment of the lease term		(130	)		2,305

Schedule of Weighted Average Remaining Lease Term and Discount Rate

The weighted average remaining lease term and discount rate for the Company’s operating leases as of September 30, 2024 and March 31, 2024 were:


	As of September 30, 2024			As of March 31, 2024
Weighted-average remaining lease term (in years)		2.37			2.63
Weighted-average discount rate		4.00	%		4.00	%

Schedule of Maturities of Operating Lease Liabilities

As of September 30, 2024, maturities of operating lease liabilities for each of the following five years ending March 31 and a total thereafter were as follows:


	Operating Leases
2025	$	894
2026		1,276
2027		1,049
2028		1,045
2029		223
2030		22
Thereafter		—
Total lease payments		4,509
Less: imputed interest		(284	)
Total lease liability	$	4,225

Accumulated Other Comprehensive Income

6 Months Ended

Sep. 30, 2024

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Accumulated Other Comprehensive Income

18.

Accumulated Other Comprehensive Income

The changes in accumulated other comprehensive income (loss) by component are summarized below:


	For the Three Months Ended September 30,
	Foreign Currency Translation			Defined Benefit Plan Items			Total Accumulated Other Comprehensive (Loss) Income
Balance, June 30, 2024	$	(3,808	)	$	1,951		$	(1,857	)
Other comprehensive income (loss) before reclassifications		454			(362	)		92
Reclassifications to statements of earnings		—			(200	)		(200	)
Total other comprehensive loss		454			(562	)		(108	)
Balance, September 30, 2024		(3,354	)		1,389			(1,965	)

Balance, June 30, 2023	$	(3,034	)	$	3,166		$	132
Other comprehensive income (loss) before reclassifications		(601	)		139			(462	)
Reclassifications to statements of earnings		—			(79	)		(79	)
Total other comprehensive loss		(601	)		60			(541	)
Balance, September 30, 2023	$	(3,635	)	$	3,226		$	(409	)


	For the Six Months Ended September 30,
	Foreign Currency Translation			Defined Benefit Plan Items			Total Accumulated Other Comprehensive (Loss) Income
Balance, March 31, 2024	$	(2,420	)	$	2,470		$	50
Transfer of defined benefit plan		—			(228	)		(228	)
Other comprehensive income (loss) before reclassifications		(934	)		(604	)		(1,538	)
Reclassifications to statements of earnings		—			(249	)		(249	)
Total other comprehensive loss		(934	)		(1,081	)		(2,015	)
Balance, September 30, 2024		(3,354	)		1,389			(1,965	)

Balance, March 31, 2023	$	(3,875	)	$	3,586		$	(289	)
Other comprehensive income (loss) before reclassifications		240			(205	)		35
Reclassifications to statements of earnings		—			(155	)		(155	)
Total other comprehensive loss		240			(360	)		(120	)
Balance, September 30, 2023	$	(3,635	)	$	3,226		$	(409	)

Summary of Significant Accounting Policies	6 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation On February 7, 2024, the Company consummated the Business Combination and became a publicly-traded company and its financial statements are now presented on a consolidated basis. Prior to the Business Combination, the Company's historical financial statements were prepared on a combined basis derived from DIH Cayman. In connection with the Closing of the Business Combination and in accordance with the terms of the Business Combination Agreement, ATAK agreed to waive the closing condition that the reorganization be completed prior to Closing. The Company has recast historical financial statements filed in the registration statements to exclude assets, liabilities and results of operations of entities that are not controlled by the Company as of September 30, 2024. Control exists when the Company has the power, directly and indirectly, to govern the financial and operating policies of an entity and be exposed to the variable returns from its activities. The financial statements for all periods presented, including historical periods prior to February 7, 2024, are now referred to as “Consolidated financial statements" and have been prepared in conformity with U.S. GAAP. During the three months ended June 30, 2024, the Company recorded an out of period adjustment to reduce accounts payable and increase additional paid in capital related to payments made as part of the reverse recapitalization that were not previously recorded. While the Company’s businesses have historically functioned together with the other businesses controlled by DIH Cayman, the Company’s businesses are largely isolated and not dependent on corporate or other support functions. DIH Cayman did not have significant corporate or operational activity and does not have shared services that it provides to its subsidiaries. The Company considered allocations from the DIH Cayman and its subsidiaries but they are insignificant because of the organizational structure such that the Company has been operating on a standalone basis historically. As of September 30, 2024 and March 31, 2024, DIH Cayman remains the largest shareholder of the Company and continues to own 100% interest in DIH International (“DIH Hong Kong”). In the three and six months ended September 30, 2023, legacy DIH and DIH Hong Kong were wholly owned subsidiaries of DIH Cayman. Transactions with DIH Cayman, DIH Hong Kong and its subsidiaries are disclosed as related party transactions in Note 13. The condensed consolidated financial statements (the “financial statements”) have been prepared in accordance with United States (“U.S.”) generally accepted accounting principles (“U.S. GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, the financial statements do not include all of the information and notes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments, including normal recurring adjustments, considered necessary for a fair statement of the Company’s financial position and operating results have been included. All intercompany balances and transactions within the Company have been eliminated in the financial statements. Operating results for the three and six months ended September 30, 2024 and 2023 are not necessarily indicative of the results that may be expected for the fiscal year as a whole. The March 31, 2024 period presented on the Condensed Consolidated Balance Sheet was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. The following tables and footnotes are presented in thousands of U.S. dollars unless otherwise stated. These condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended March 31, 2024. Foreign Currency Reporting The functional currency for the Company’s non-U.S. subsidiaries is their local currency. The assets and liabilities of foreign subsidiaries are translated into U.S. dollars using the exchange rate in effect as of the balance sheet date. Revenues and expenses are translated at the average exchange rates for each respective reporting period. Adjustments resulting from translating local currency financial statements into U.S. dollars are reflected in accumulated other comprehensive income (loss). Transactions denominated in currencies other than the functional currency are remeasured based on the exchange rates at the time of the transaction. Foreign currency gains and losses arising primarily from changes in exchange rates on foreign currency denominated intercompany transactions and balances between foreign locations are recorded in the condensed consolidated statements of operations. Realized and unrealized gains (losses) resulting from transactions conducted in foreign currencies for the three months ended September 30, 2024 and 2023 were $(1,415) and $271, respectively, and $38 and $(418) for the six months ended September 30, 2024 and 2023, respectively. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant estimates made by management in connection with the preparation of the accompanying condensed consolidated financial statements include the useful lives of long-lived assets, inventory valuations, the allocation of transaction price among various performance obligations, valuation of securities, the allowance for credit losses, the fair value of financial assets, liabilities, actuarial valuation of pensions and realizability of deferred income tax asset or liabilities. Actual results could differ from those estimates. Concentration of Credit Risk Financial instruments that potentially subject the Company to credit risk primarily consists of cash and cash equivalents and accounts receivable. The Company maintains its cash and cash equivalents with highly-rated financial institutions and limits the amount of credit exposure to any one entity. We believe we do not have any significant credit risk on our cash and cash equivalents. For accounts receivable, the Company is exposed to credit risk in the event of nonpayment by customers which is limited to the amounts recorded on the condensed consolidated balance sheets. The risk associated with this concentration is mitigated by prepayment arrangements and our ongoing credit-review procedures and letters of credit or payment prior to shipment. Major customers are defined as those individually comprising more than 10% of our trade accounts receivable or revenues. As of September 30, 2024 and March 31, 2024, no customer comprised more than 10% of total trade accounts receivables. For the three and six months ended September 30, 2024, no customer comprised more than 10% of total revenue. For the three and six months ended September 30, 2023, one customer comprised 15.9% and 16.6% of total revenue, respectively. Accounting Pronouncements Recently Adopted In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current U.S. GAAP and simplifies the diluted earnings per share (“EPS”) calculation in certain areas. Under the new guidance there will be no separate accounting for embedded conversion features. It removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception. The amendments in this update are effective for the Company on April 1, 2024. Recent Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. Update No. 2023-07 requires disclosure, on an annual and interim basis, of significant segment expenses that are regularly provided to the Chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss in addition to disclosure of amounts for other segment items and a description of its composition. Update No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. We are currently evaluating the impact of adopting ASU 2023-07. In December 2023, the FASB issued ASU No. 2023-09 (“ASU 2023-09”), Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 addresses investor requests for more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This update also includes certain other amendments to improve the effectiveness of income tax disclosures. The provisions of ASU 2023-09 are effective for annual periods beginning after December 15, 2024, with early adoption permitted. We are currently evaluating the impact of adopting ASU 2023-09. In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires more detailed disclosures of certain categories of expenses such as employee compensation, depreciation, and intangible asset amortization that are components of existing expense captions presented on the face of the income statement. This ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. Companies have the option to apply the guidance either on a retrospective or prospective basis, and early adoption is permitted. The Company is currently evaluating the impact this standard will have on its financial statement presentation and disclosures.

Geographical Information (Tables)

6 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Schedule of Revenue Attributed to Geographic Regions Based on Customer Location

The following represents revenue attributed to geographic regions based on customer location:


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2024		2023		2024		2023
Europe, Middle East and Africa (“EMEA”)	$	10,696	$	6,234	$	21,748	$	12,867
Americas		4,601		3,835		9,139		6,819
Asia Pacific (“APAC”)		2,865		2,991		4,235		6,419
Total revenue	$	18,162	$	13,060	$	35,122	$	26,105

Schedule of Long-lived Assets

Long-lived assets shown below include property and equipment, net. The following represents long-lived assets where they are physically located:


	As of September 30, 2024		As of March 31, 2024
EMEA	$	495	$	276
Americas		240		206
APAC		55		48
Total property and equipment, net	$	790	$	530

Revenue Recognition (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024	Mar. 31, 2023
Restructuring Cost and Reserve [Line Items]
Advance payments from customers	$ 8,945		$ 8,945		$ 10,562
DIH Holding US, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Deferred revenue	10,843	$ 11,300	10,843	$ 11,300	9,881	$ 9,996
Deferred revenue, revenue recognized	2,147	2,013	4,033	4,953
Revenue, remaining performance obligation, amount	4,943		$ 4,943		4,670
Deferred revenue recognized			2 years
Advance payments from customers	$ 8,900	$ 8,865	$ 8,900	$ 8,865	$ 10,600	$ 6,225

- Definition

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

+ References + Details

Capitalized Software, Net and Other Intangible Assets, Net (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024
Disclosure Capitalized Software Net And Other Intangible Assets Net Abstract
Other intangible assets	$ 380,000		$ 380,000		$ 380,000
Weighted average useful lives of intangible assets			10 years
Amortization of other intangible assets	0	$ 0	$ 0	$ 0
Amortization expense	$ 181,000	$ 0	$ 181,000	$ 0
Capitalized software, weighted-average useful life			5 years

Convertible Debt and Warrant

6 Months Ended

Sep. 30, 2024

Debt Disclosure [Abstract]

Convertible Debt and Warrant

12.

Convertible Debt and Warrant

On June 6, 2024, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with the purchasers named therein (the “Purchasers”), pursuant to which the Company issued $3.3 million in principal amount of 8% Original Issue Discount Senior Secured Convertible Debentures (the “Debentures” or “Convertible Debt”). The Debentures were issued with an original issue discount of $0.3 million, resulting in gross proceeds of $3 million and net proceeds of approximately $2.8 million including $0.3 million deposited into a bank account as additional security for the Debentures after deducting offering expenses. At election of the holder, the Debentures are convertible into an aggregate of 660,000 shares of the Company’s Common Stock at a conversion price of $5.00 per share, subject to adjustment in whole or in part from the issuance date. The Debentures mature on December 7, 2025 (the “Maturity Date”), and bear interest at a rate of 8% per annum, payable monthly beginning one year from the issuance date.

The Company may provide an irrevocable election to redeem some or all of the then outstanding principal amount of the Debenture (in minimum increments of $0.3 million unless the outstanding principal amount is less than $0.3 million) for cash. Beginning on the November 1, 2024, the Company will be required to redeem an amount of the Debentures equal to $235.7 thousand, together with all other amounts owed to the Purchaser. Such amount shall be payable in cash or in shares of Common Stock based on a conversion price equal to the lesser of (i) the then Conversion Price and (ii) 90% of the average of the five lowest VWAPs for the 10 consecutive Trading Days ending on the trading day immediately prior to redemption date.

Provided that no event of default has occurred or is continuing, and at least 33% of the principal amount of the Debentures has either previously been repaid or converted in accordance with the terms of the Debenture, the Company may elect, by notice to the holder of the Debentures, to extend the Maturity Date by six months upon the payment of six months’ interest on the then-outstanding principal amount. The monthly redemption amount is then adjusted to correspond to the extended maturity date.

The Debentures are secured by substantially all of the assets of the Company and its domestic subsidiaries, excluding certain specified assets. Additionally, the Company’s domestic subsidiaries have provided an unconditional guarantee of the Debentures.

In connection with the issuance of the Debentures, the Company also issued warrants to purchase an aggregate of 330,000 shares of common stock at an exercise price of $5.00 per share, with a five-year term.

Upon adoption of ASU 2020-06, the Company accounted for the convertible debt along with the associated conversion feature as a single liability measured at fair value to simplify the accounting for the convertible instrument. The fair value of the convertible debt was measured using a Monte Carlo simulation model. The change in fair value is presented in other comprehensive income to the extent that it is attributable to credit risk. The remaining portion of the change in fair value is recognized in other income (expense), net in the condensed consolidated results of operations.

The Company evaluated the freestanding warrants issued in connection with issuance of the convertible debt under ASC 815 and determined that they were classified as liability on the condensed consolidated balance sheets. The fair value of the warrant on the issuance date calculated using a Monte Carlo simulation model. The proceeds from the issuance of the convertible debt were allocated to the warrants and convertible note under the relative fair value method.

The Monte Carlo simulation model required certain assumptions, including a risk-free rate of 3.78%, a credit spread of 27.4% and an estimated volatility of 62.5%, respectively as of September 30, 2024. The risk-free interest rate assumption was based on U.S. treasury constant maturity yields on the issuance date with a term corresponding to the expected length of the remaining term. The credit spread was derived based on the terms and economics of the instruments and to reconcile the model values of the basket (consisting of convertible notes and warrants) with the proceeds generated from the issuance and sale of the basket in an arm’s-length transaction on the inception date. Due to the Company's limited trading history, the estimated volatility assumption was based upon the observed historical volatilities of the designated peer group and consideration of volatility haircut concepts, typical in practice in the valuation of convertible instruments. There was no dividend yield utilized in the Monte Carlo simulation model as the Company has not paid any cash dividends. Such assumptions were applied to both the convertible debt and warrant liability as unobservable inputs. The convertible debt and warrant were considered Level 3 in the fair value hierarchy. The Company assesses the credit spread at each reporting date in valuation to determine the amount that should be recorded to other comprehensive income.

As of the issuance date, the debenture was measured at $2,638 and the warrant was measured at $362. A total of $191 debt issuance costs was recorded in "Selling, general, and administrative expense" in the condensed consolidated statements of operations.

As of September 30, 2024, the fair value of the debenture was measured at $2,920 recorded to "Current maturities of convertible debt" and "Convertible debt, net of current maturities" in the condensed consolidated balance sheets. The warrant was measured at $480 recorded to "Accrued expenses and other current liabilities" in the condensed consolidated balance sheets. The Company recorded $295 and $400 change in the fair value of the debenture and the warrant to the "Other income (expense), net" in the condensed consolidated statements of operations for the three and six months ended September 30, 2024.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

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

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

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

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

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1I
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Allowance for accounts receivable	$ 233	$ 667
Accrued expenses and other current liabilities, measured at fair value	$ 480
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares, issued	34,544,935	34,544,935
Common stock, shares, outstanding	34,544,935	34,544,935

Schedule of Long-lived Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]
Total property and equipment, net	$ 790	$ 530
EMEA [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total property and equipment, net	495	276
Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total property and equipment, net	240	206
APAC [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total property and equipment, net	$ 55	$ 48

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 18,162	$ 13,060	$ 35,122	$ 26,105
Cost of sales	8,605	7,652	16,110	15,300
Gross profit	9,557	5,408	19,012	10,805
Operating expenses:
Selling, general, and administrative expense	5,758	6,372	14,368	12,209
Research and development	1,911	1,584	3,555	3,022
Total operating expenses	7,669	7,956	17,923	15,231
Operating income (loss)	1,888	(2,548)	1,089	(4,426)
Other income (expense):
Interest expense	(26)	(155)	(161)	(275)
Other income (expense), net	(1,761)	271	(414)	(418)
Total other income (expense)	(1,787)	116	(575)	(693)
Income (loss) before income taxes	101	(2,432)	514	(5,119)
Income tax expense	335	52	1,058	278
Net loss	$ (234)	$ (2,484)	$ (544)	$ (5,397)
Net loss per share - basic	$ (0.01)	$ (0.1)	$ (0.02)	$ (0.22)
Net loss per share - diluted	$ (0.01)	$ (0.1)	$ (0.02)	$ (0.22)
Weighted-average shares outstanding - basic	34,544,935	25,000,000	34,544,935	25,000,000
Weighted-average shares outstanding - diluted	34,544,935	25,000,000	34,544,935	25,000,000

Schedule of Disaggregation of Revenue Based on Timing of Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Total revenue, net	$ 18,162	$ 13,060	$ 35,122	$ 26,105
Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue, net	16,175	11,386	31,170	22,892
Over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue, net	$ 1,987	$ 1,674	$ 3,952	$ 3,213

- Definition

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

+ References + Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
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+ Details

Net Loss Per Share (Tables)

6 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Schedule of Computation of Basic and Diluted Net Loss Per Share

Computation of basic and diluted net loss per share for the three and six months ended September 30, 2024 and 2023, is as follows (in thousands, except share and per share amounts):


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2024			2023			2024			2023
Net loss	$	(234	)	$	(2,484	)	$	(544	)	$	(5,397	)
Weighted-average shares outstanding - basic and diluted		34,544,935			25,000,000			34,544,935			25,000,000
Net loss per share – basic and diluted	$	(0.01	)	$	(0.10	)	$	(0.02	)	$	(0.22	)

Schedule of Antidilutive Securities Excluded From Computation of Net Earnings (Loss) Per Share


	September 30,
	2024		2023
Earnout shares		6,000,000		—
Common Stock underlying Public Warrants		10,100,000		—
Common Stock underlying Private Placement Warrants		3,235,000		—
Convertible debt (see Note 12)		660,000		—
Warrants issued with convertible debt (see Note 12)		330,000		—
Total		20,325,000		—

Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Payables and Accruals [Abstract]
Taxes payable	$ 3,309	$ 2,554
Other payables and current liabilities	7,737	7,381
Total accrued expenses and other current liabilities	$ 11,046	$ 9,935

Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Sep. 30, 2024

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024		As of March 31, 2024
Taxes payable	$	3,309	$	2,554
Other payables and current liabilities		7,737		7,381
Total accrued expenses and other current liabilities	$	11,046	$	9,935

Schedule of Pension Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Current service cost	$ 180	$ 171	$ 353	$ 330
Interest cost	50	52	101	102
Expected return on plan assets	(97)	(73)	(195)	(142)
Actuarial loss / (gain) recognized	(14)	(42)	(27)	(81)
Actuarial loss / (gain) recognized because of settlement	(4)		(4)
Amortization of prior service credit	(37)	(38)	(73)	(73)
Net charge to statement of operations	$ 78	$ 70	$ 155	$ 136

Schedule of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Fixed operating lease costs	$ 449	$ 436	$ 950	$ 861
Short-term lease costs	11	14	24	27
Total lease cost	$ 460	$ 450	$ 974	$ 888

Geographical Information (Details Narrative) - Revenues [Member] - Geographic Concentration Risk [Member]	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
United States [Member]
Revenue, Major Customer [Line Items]
Concentration risk percent	23.00%	20.00%	19.00%	20.00%
Russia [Member]
Revenue, Major Customer [Line Items]
Concentration risk percent		20.00%		20.00%
Other Countries [Member]
Revenue, Major Customer [Line Items]
Concentration risk percent	10.00%	10.00%	10.00%	10.00%

Cover - shares	6 Months Ended
Cover - shares	Sep. 30, 2024	Nov. 08, 2024
Entity Addresses [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--03-31
Entity File Number	001-41250
Entity Registrant Name	DIH HOLDING US, INC.
Entity Central Index Key	0001883788
Entity Tax Identification Number	98-1624542
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	77 Accord Park Drive
Entity Address, Address Line Two	Suite D-1
Entity Address, City or Town	Norwell
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02061
City Area Code	877
Local Phone Number	944-2200
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Bankruptcy Proceedings, Reporting Current	false
Entity Common Stock, Shares Outstanding		40,544,935
Common Class A [Member]
Entity Addresses [Line Items]
Title of 12(b) Security	Class A Common Stock
Trading Symbol	DHAI
Security Exchange Name	NASDAQ
Warrant [Member]
Entity Addresses [Line Items]
Title of 12(b) Security	Warrants
Trading Symbol	DHAIW
Security Exchange Name	NASDAQ

Accrued Expenses and Other Current Liabilities

6 Months Ended

Sep. 30, 2024

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

10.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024		As of March 31, 2024
Taxes payable	$	3,309	$	2,554
Other payables and current liabilities		7,737		7,381
Total accrued expenses and other current liabilities	$	11,046	$	9,935

Summary of Reconciliation of Income Tax Expense Computed at Statutory Corporate Income Tax Rate to Effective Income Tax Rate (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Income tax expense/(benefit)	$ 335	$ 52	$ 1,058	$ 278
Effective tax rate	332.00%	(2.00%)	206.00%	(5.00%)

- Definition

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

+ References

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-Topic 270
-SubTopic 10
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-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

Inventories, Net

6 Months Ended

Sep. 30, 2024

Inventory Disclosure [Abstract]

Inventories, Net

As of September 30, 2024 and March 31, 2024, inventories, net, consisted of the following:


	As of September 30, 2024			As of March 31, 2024
Raw materials and spare parts	$	4,346		$	3,882
Work in process		4,661			4,769
Finished goods		2,580			1,283
Less: reserves		(1,996	)		(2,104	)
Total inventories, net	$	9,591		$	7,830

Related Party Transactions

6 Months Ended

Sep. 30, 2024

Related Party Transactions

13.

Related Party Transactions

Parties are considered related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions.

Reorganization and Transaction with DIH Cayman and DIH Hong Kong

The Company’s businesses have historically functioned together with the other businesses controlled by DIH Cayman. DIH Cayman remains the largest shareholder of the Company and continues to own 100% interest in DIH International (“DIH Hong Kong”) as of September 30, 2024.

Subsequent to the year ended March 31, 2022, the Company did not incur significant transactions with DIH Cayman or DIH Hong Kong. The balances recorded under "Due from related party" and "Due to related party" are derived from historical transactions. The table below summarizes related party balances with DIH Hong Kong excluding Hocoma AG and Motek as of September 30, 2024 and March 31, 2024


	September 30, 2024		March 31, 2024
Due from related party	$	2,641	$	2,586
Due to related party	$	1,504	$	1,470

Hocoma AG and share transfers

On July 1, 2021, Hocoma AG entered into a series of agreements with the Company and its subsidiaries to transfer all business aspects of development and production of mechanical and electronic devices in the fields of medical technology and biotechnology to Hocoma Medical GmbH as disclosed in the Company’s Annual Report on Form 10-K for the year ended March 31, 2024. In connection with the transactions, the Company incurred three related party notes payable to Hocoma AG amounting to $10.47 million, $7.80 million and $1.57 million, respectively. The three related party notes payable are referred to as "Related Party Notes". Each of the Related Party Notes Payable is due on June 30, 2026 with interest rate of 1.25%. The Company has made periodic payments on Related Party Notes payable with proceeds from its operations.

As of September 30, 2024 and March 31, 2024, the balances of Related Party Notes were $9.4 million and $11.5 million, respectively included in "Note payable - related party". The decrease resulted from the Company's payments of principal on Related Party Notes owed to Hocoma AG.

In addition to the Related Party Notes, as of September 30, 2024 and March 31, 2024, the Company recorded a related party balance of $321 and $(267), respectively, representing cash balances owed by and owed to Hocoma AG. As part of the transfer discussed above, the Company also recorded a long-term related party receivable for $324 as of September 30, 2024 and March 31, 2024, included in "Other assets".

Motek Group

The Company has entered into a distribution agreement with the Motek Group. The agreement, which has been historically in place, appoints the Company as the exclusive distributor of Motek's advanced human movement research and rehabilitation products and services designed to support efficient functional movement therapy within specified territories. Under the distribution agreement, Motek supplies the products and services to the Company at the prices detailed in the agreement. Motek provides ongoing support and assistance, including training, marketing materials, and technical documentation to the Company. In connection with the products the Company purchased from Motek Group, the Company purchased warranty associated with the products. Upon distribution of Motek products, the cost of warranty are recorded to deferred cost of sales in "Other current assets" prior to the Company recognizing warranty revenue.

For the three months ended September 30, 2024 and 2023, the Company made purchases amounting to $1,978 and $3,189, respectively, from the Motek Group. For the six months ended September 30, 2024 and 2023, the Company made purchases amounting to $4,973 and $5,958, respectively, from the Motek Group.

As part of these transactions, the Company made advance payments to Motek, included in "Due from related party," and also had trade payables, included in "Due to related party." The balances as of September 30, 2024 and March 31, 2024 are as follows:


	September 30, 2024		March 31, 2024
Due from related party	$	3,169	$	3,367
Due to related party	$	8,762	$	8,667

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 850
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Accumulated Other Comprehensive Income - Schedule of Changes in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, value	$ (34,053)	$ (31,446)	$ (32,546)	$ (28,954)
Transfer of defined benefit plan	(562)	60	(1,081)	(360)
Total other comprehensive income (loss)	(108)	(541)	(2,015)	(120)
Balance, value	(34,395)	(34,471)	(34,395)	(34,471)
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, value	(3,808)	(3,034)	(2,420)	(3,875)
Transfer of defined benefit plan
Other comprehensive income (loss) before reclassifications	454	(601)	(934)	240
Reclassifications to statements of earnings
Total other comprehensive income (loss)	454	(601)	(934)	240
Balance, value	(3,354)	(3,635)	(3,354)	(3,635)
Defined Benefit Plan Items [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, value	1,951	3,166	2,470	3,586
Transfer of defined benefit plan			(228)
Other comprehensive income (loss) before reclassifications	(362)	139	(604)	(205)
Reclassifications to statements of earnings	(200)	(79)	(249)	(155)
Total other comprehensive income (loss)	(562)	60	(1,081)	(360)
Balance, value	1,389	3,226	1,389	3,226
Total Accumulated Other Comprehensive (Loss) Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, value	(1,857)	132	50	(289)
Transfer of defined benefit plan			(228)
Other comprehensive income (loss) before reclassifications	92	(462)	(1,538)	35
Reclassifications to statements of earnings	(200)	(79)	(249)	(155)
Total other comprehensive income (loss)	(108)	(541)	(2,015)	(120)
Balance, value	$ (1,965)	$ (409)	$ (1,965)	$ (409)

- Definition

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

+ References + Details

- Definition

Amount after tax, before reclassification adjustments of other comprehensive income (loss).

+ References + Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
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+ Details

- Definition

Amount after tax of reclassification adjustments of other comprehensive income (loss).

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

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+ Details

Schedule of Property and Equipment Net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Property, Plant and Equipment [Line Items]
Property and equipment	$ 4,482	$ 4,176
Less: accumulated depreciation	(3,692)	(3,646)
Property and equipment, net	790	530
Computer Software and Hardware [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	915	849
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	832	807
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	1,406	1,357
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	888	871
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	71	70
Demonstration Units [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 370	$ 222

Convertible Debt and Warrant (Details Narrative)		3 Months Ended	6 Months Ended
Convertible Debt and Warrant (Details Narrative)	Jun. 06, 2024 USD ($) CommonStock TradingDays $ / shares shares	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2024 USD ($) $ / shares	Jun. 30, 2024
Debt Instrument [Line Items]
Debt instrument, maturity date			Jun. 30, 2026
Debt instrument interest rate		1.25%	1.25%
Measurement of debt instrument fair value	$ 2,638,000	$ 2,920,000	$ 2,920,000
Change in fair value of debenture and warrant		295,000	400,000
Measurement of warrant liability	$ 362,000	$ 480,000	480,000
Selling General and Administrative Expense [Member]
Debt Instrument [Line Items]
Debt issuance costs			$ 191,000
Risk-free Interest Rate [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Warrants and Rights Outstanding, Measurement Input		3.78	3.78
Credit Spread Interest Rate [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Warrants and Rights Outstanding, Measurement Input				27.4
Volatility Interest Rate [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Warrants and Rights Outstanding, Measurement Input		62.5	62.5
Convertible Debt [Member]
Debt Instrument [Line Items]
Convertible into common shares per share \| $ / shares	$ 5	$ 5	$ 5
Minimum increments of outstanding principal amount	$ 300,000
Outstanding principal amount	300,000
Redeemable convertible debt	$ 235,700
Percentage of five lowest VWAPs	90.00%
Trading days \| TradingDays	10
Minimum percentage of principle amount of debentures repaid or converted	33.00%
Original Issue Discount Senior Secured Convertible Debentures [Member] \| Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 3,300,000
Original issue discount percentage	8.00%
Debentures issued with original issue discount	$ 300,000
Gross proceeds from issuance of debt	3,000,000
Net proceeds from issuance of debt	2,800,000
Bank deposit for additional security for debentures	$ 300,000
Debt instrument, maturity date	Dec. 07, 2025
Debt instrument interest rate	8.00%
Debt instrument, payment terms	payable monthly beginning one year from the issuance date.
Class of warrants or rights warrants issued during the period units \| shares	330,000
Number of warrant or right, exercise price \| $ / shares	$ 5
Term of warrants	5 years
Original Issue Discount Senior Secured Convertible Debentures [Member] \| Convertible Debt [Member]
Debt Instrument [Line Items]
Debt instruments, maturities, repayment terms	Provided that no event of default has occurred or is continuing, and at least 33% of the principal amount of the Debentures has either previously been repaid or converted in accordance with the terms of the Debenture, the Company may elect, by notice to the holder of the Debentures, to extend the Maturity Date by six months upon the payment of six months’ interest on the then-outstanding principal amount.
Common Stock [Member] \| Original Issue Discount Senior Secured Convertible Debentures [Member] \| Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Debentures convertible into common shares \| CommonStock	660,000
Convertible into common shares per share \| $ / shares	$ 5

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($)
$ in Thousands

Total

Common Stock [Member]

Additional Paid-in Capital [Member]

Accumulated Deficit [Member]

Accumulated Other Comprehensive Income (Loss) [Member]

Balance, value at Mar. 31, 2023

$ (28,954)

$ 2

$ (1,898)

$ (26,769)

$ (289)

Balance, shares at Mar. 31, 2023

^[1]

25,000,000

Net loss

(5,397)

Other comprehensive loss, net of tax

(120)

Balance, value at Sep. 30, 2023

(34,471)

$ 2

(1,898)

(32,166)

(409)

Balance, shares at Sep. 30, 2023

^[1]

25,000,000

Balance, value at Jun. 30, 2023

(31,446)

$ 2

(1,898)

(29,682)

132

Balance, shares at Jun. 30, 2023

^[1]

25,000,000

Net loss

(2,484)

Other comprehensive loss, net of tax

(541)

Balance, value at Sep. 30, 2023

(34,471)

$ 2

(1,898)

(32,166)

(409)

Balance, shares at Sep. 30, 2023

^[1]

25,000,000

Balance, value at Mar. 31, 2024

(32,546)

$ 3

2,613

(35,212)

Balance, shares at Mar. 31, 2024

^[1]

34,544,935

Net loss

(544)

Out of period adjustment related to reverse recapitalization (Note 2), shares

Out of period adjustment related to reverse recapitalization (Note 2)

710

Other comprehensive loss, net of tax

(2,015)

Balance, value at Sep. 30, 2024

(34,395)

$ 3

3,323

(35,756)

(1,965)

Balance, shares at Sep. 30, 2024

^[1]

34,544,935

Balance, value at Jun. 30, 2024

(34,053)

$ 3

3,323

(35,522)

(1,857)

Balance, shares at Jun. 30, 2024

^[1]

34,544,935

Net loss

(234)

Other comprehensive loss, net of tax

(108)

Balance, value at Sep. 30, 2024

$ (34,395)

$ 3

$ 3,323

$ (35,756)

$ (1,965)

Balance, shares at Sep. 30, 2024

^[1]

34,544,935

[1]	All outstanding share and per-share amounts have been restated to reflect the reverse recapitalization as established in the Business Combination Agreement as described in Note 1.

- Definition

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

+ References

+ Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

+ Details

Schedule of Weighted Average Remaining Lease Term and Discount Rate (Details)	Sep. 30, 2024	Mar. 31, 2024
Leases [Abstract]
Weighted-average remaining lease term (in years)	2 years 4 months 13 days	2 years 7 months 17 days
Weighted-average discount rate	4.00%	4.00%

Schedule of Revenue Attributed to Geographic Regions Based on Customer Location (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue, net	$ 18,162	$ 13,060	$ 35,122	$ 26,105
Europe, Middle East and Africa ("EMEA") [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue, net	10,696	6,234	21,748	12,867
Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue, net	4,601	3,835	9,139	6,819
Asia Pacific ("APAC") [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue, net	$ 2,865	$ 2,991	$ 4,235	$ 6,419

- Definition

+ References

+ Details

Property and Equipment, Net (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 79	$ 68	$ 170	$ 147

Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Mar. 31, 2024
Product Information [Line Items]
Foreign exchange (gain) loss	$ (1,415)	$ 271	$ 38	$ (418)
DIH Hong Kong [Member]
Product Information [Line Items]
Percentage of Interest own by wholly owned subsidiaries	100.00%		100.00%		100.00%
Revenues [Member] \| Major Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent			10.00%
Revenues [Member] \| One Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent		15.90%		16.60%
Revenues [Member] \| No Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent	10.00%		10.00%
Trade And Accounts Receivable [Member] \| Major Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent			10.00%
Trade And Accounts Receivable [Member] \| No Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent			10.00%		10.00%

Other Current Assets (Tables)

6 Months Ended

Sep. 30, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Other Current Assets

Other current assets as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024		As of March 31, 2024
Deferred cost of sales	$	3,783	$	3,754
Value added tax (“VAT”) receivable		873		635
Advance payments		696		414
Other current assets		256		313
Total other current assets	$	5,608	$	5,116

Deferred cost of sales represents products in transit or delivered to customers prior to the Company recognizing the associated revenue and deferred extended warranty contract costs in connection with the products the Company purchases from Motek Group, where Motek provides the warranty service and the associated revenue has not yet been recognized. As of September 30, 2024, deferred product cost and deferred warranty cost was $1,915 and $1,868 respectively. As of March 31, 2024, deferred product cost and deferred warranty cost was $2,172 and $1,582, respectively.

Inventories, Net (Tables)

6 Months Ended

Sep. 30, 2024

Inventory Disclosure [Abstract]

Schedule of Inventories, Net

As of September 30, 2024 and March 31, 2024, inventories, net, consisted of the following:


	As of September 30, 2024			As of March 31, 2024
Raw materials and spare parts	$	4,346		$	3,882
Work in process		4,661			4,769
Finished goods		2,580			1,283
Less: reserves		(1,996	)		(2,104	)
Total inventories, net	$	9,591		$	7,830

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Current assets:
Cash and cash equivalents	$ 1,759	$ 3,225
Restricted cash	300
Accounts receivable, net of allowances of $233 and $667, respectively	6,383	5,197
Inventories, net	9,591	7,830
Due from related party	6,133	5,688
Other current assets	5,608	5,116
Total current assets	29,774	27,056
Property, and equipment, net	790	530
Capitalized software, net	1,992	2,131
Other intangible assets, net	380	380
Operating lease, right-of-use assets, net	4,182	4,466
Other tax assets	128	267
Other assets	948	905
Total assets	38,194	35,735
Current liabilities:
Accounts payable	5,231	4,305
Employee compensation	3,813	2,664
Due to related party	10,322	10,192
Current portion of deferred revenue	5,900	5,211
Manufacturing warranty obligation	621	513
Current portion of long-term operating lease	1,494	1,572
Current maturities of convertible debt, at fair value	1,991
Advance payments from customers	8,945	10,562
Accrued expenses and other current liabilities ($480 measured at fair value)	11,046	9,935
Total current liabilities	49,363	44,954
Convertible debt, net of current maturities, at fair value	928
Non-current deferred revenues	4,943	4,670
Long-term operating lease	2,731	2,917
Deferred tax liabilities	86	112
Other non-current liabilities	5,134	4,171
Total liabilities	72,589	68,281
Commitments and contingencies (Note 16)
Deficit:
Preferred stock, $0.00001 par value; 10,000,000 shares authorized; no shares issued and outstanding at September 30, 2024 and March 31, 2024	0	0
Common stock, $0.0001 par value; 100,000,000 shares authorized; 34,544,935 shares issued and outstanding at September 30, 2024 and March 31, 2024	3	3
Additional paid-in capital	3,323	2,613
Accumulated deficit	(35,756)	(35,212)
Accumulated other comprehensive income (loss)	(1,965)	50
Total deficit	(34,395)	(32,546)
Total liabilities and (deficit)	38,194	35,735
Related Party [Member]
Current liabilities:
Notes payable - related party	$ 9,404	$ 11,457

Accumulated Other Comprehensive Income (Tables)

6 Months Ended

Sep. 30, 2024

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of Changes in Accumulated Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) by component are summarized below:


	For the Three Months Ended September 30,
	Foreign Currency Translation			Defined Benefit Plan Items			Total Accumulated Other Comprehensive (Loss) Income
Balance, June 30, 2024	$	(3,808	)	$	1,951		$	(1,857	)
Other comprehensive income (loss) before reclassifications		454			(362	)		92
Reclassifications to statements of earnings		—			(200	)		(200	)
Total other comprehensive loss		454			(562	)		(108	)
Balance, September 30, 2024		(3,354	)		1,389			(1,965	)

Balance, June 30, 2023	$	(3,034	)	$	3,166		$	132
Other comprehensive income (loss) before reclassifications		(601	)		139			(462	)
Reclassifications to statements of earnings		—			(79	)		(79	)
Total other comprehensive loss		(601	)		60			(541	)
Balance, September 30, 2023	$	(3,635	)	$	3,226		$	(409	)


	For the Six Months Ended September 30,
	Foreign Currency Translation			Defined Benefit Plan Items			Total Accumulated Other Comprehensive (Loss) Income
Balance, March 31, 2024	$	(2,420	)	$	2,470		$	50
Transfer of defined benefit plan		—			(228	)		(228	)
Other comprehensive income (loss) before reclassifications		(934	)		(604	)		(1,538	)
Reclassifications to statements of earnings		—			(249	)		(249	)
Total other comprehensive loss		(934	)		(1,081	)		(2,015	)
Balance, September 30, 2024		(3,354	)		1,389			(1,965	)

Balance, March 31, 2023	$	(3,875	)	$	3,586		$	(289	)
Other comprehensive income (loss) before reclassifications		240			(205	)		35
Reclassifications to statements of earnings		—			(155	)		(155	)
Total other comprehensive loss		240			(360	)		(120	)
Balance, September 30, 2023	$	(3,635	)	$	3,226		$	(409	)

Other Non-Current Liabilities (Tables)

6 Months Ended

Sep. 30, 2024

Other Liabilities Disclosure [Abstract]

Summary of Other Non-Current Liabilities

Other non-current liabilities as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024		As of March 31, 2024
Provisions	$	1,909	$	1,977
Pension liabilities		3,225		2,194
Total other non-current liabilities	$	5,134	$	4,171

Related Party Transactions (Details Narrative) $ in Thousands		3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 01, 2021	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) NotePayable	Sep. 30, 2023 USD ($)	Mar. 31, 2024 USD ($)
Related Party Transaction [Line Items]
Number of notes payable to related party \| NotePayable				3
Debt instrument interest rate		1.25%		1.25%
Debt instrument, maturity date				Jun. 30, 2026
Due to related parties current		$ 10,322		$ 10,322		$ 10,192
Related Party [Member]
Related Party Transaction [Line Items]
Notes payable - related party		9,404		9,404		11,457
Hocoma AG [Member]
Related Party Transaction [Line Items]
Original contribution agreement date	Jul. 01, 2021
Net settlement amount				321		(267)
Long-term related party receivable		324		324		324
Motek Group [Member]
Related Party Transaction [Line Items]
Due to related party		8,762		8,762		8,667
Purchases amount to related party		1,978	$ 3,189	4,973	$ 5,958
Due from related party		$ 3,169		$ 3,169		$ 3,367
DIH Hong Kong [Member]
Related Party Transaction [Line Items]
Percentage of Interest own by wholly owned subsidiaries		100.00%		100.00%		100.00%
Related Party One [Member] \| Hocoma AG [Member]
Related Party Transaction [Line Items]
Notes payable - related party		$ 10,470		$ 10,470
Related Party Two [Member] \| Hocoma AG [Member]
Related Party Transaction [Line Items]
Notes payable - related party		7,800		7,800
Related Party Three [Member] \| Hocoma AG [Member]
Related Party Transaction [Line Items]
Notes payable - related party		$ 1,570		$ 1,570

Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Total revenue, net	$ 18,162	$ 13,060	$ 35,122	$ 26,105
Devices [Member]
Disaggregation of Revenue [Line Items]
Total revenue, net	15,045	10,112	28,573	20,555
Service [Member]
Disaggregation of Revenue [Line Items]
Total revenue, net	2,695	2,710	5,995	5,085
Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue, net	$ 422	$ 238	$ 554	$ 465

- Definition

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

+ References + Details

- Definition

+ References

+ Details

Revenue Recognition

6 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Revenue Recognition

The Company's revenues are derived from the sales of medical rehabilitation devices and technology services. The Company's primary customers include healthcare systems, clinics, third-party healthcare providers, distributors, and other institutions, including governmental healthcare programs and group purchasing organizations.

Disaggregation of Revenue


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2024		2023		2024		2023
Devices	$	15,045	$	10,112	$	28,573	$	20,555
Services		2,695		2,710		5,995		5,085
Other		422		238		554		465
Total revenue, net	$	18,162	$	13,060	$	35,122	$	26,105

The revenue that is recognized at a point in time was related to the revenues from devices and from service on demand. The revenue that is recognized over time was related to revenue from service contracts. Other revenue primarily relates to freight and packaging on devices and recognized at a point in time. The following represents the revenue for the three and six months ended September 30, 2024 and 2023, based on timing of recognition:


	For the Three Months Ended September 30,				For the Six Months Ended September 30,
	2024		2023		2024		2023
Point in time	$	16,175	$	11,386	$	31,170	$	22,892
Over time		1,987		1,674		3,952		3,213
Total revenue	$	18,162	$	13,060	$	35,122	$	26,105

Deferred Revenue and Remaining Performance Obligations

Deferred revenue as of September 30, 2024 and March 31, 2024 was $10,843 and $9,881, respectively. Deferred revenue as of September 30, 2023 and March 31, 2023 was $11,300 and $9,996, respectively. The Company recognized revenue of $2,147 and $4,033, respectively during the three and six months ended September 30, 2024 that was included in deferred revenue as of March 31, 2024, and $2,013 and $4,953 respectively, during the three and six months ended September 30, 2023, that was included in deferred revenue as of March 31, 2023. Remaining performance obligations include goods and services that have not yet been delivered or provided under existing, noncancelable contracts. As of September 30, 2024 and March 31, 2024, the aggregate amount of the contracted revenue allocated to unsatisfied performance obligations with an original duration

of one year or more was approximately $4,943 and $4,670, respectively. As of September 30, 2024, the Company expects to recognize revenue on the majority of these remaining performance obligations over the next 2 years.

Advance Payments From Customers

The Company receives advance payments related to customers from their orders to support the operation of the company in the production of the goods. The Company recognizes these prepayments as a liability under “Advance payments from customers” on the condensed consolidated balance sheets when they are received. Balances associated with the advance payments are reclassed to deferred revenue upon invoicing and revenue is recognized when performance obligations are fulfilled. Advance payments from customers was $8.9 million and $10.6 million as of September 30, 2024 and March 31, 2024, respectively. Advance payments from customers as of September 30, 2023 and March 31, 2023 was $8,865 and $6,225, respectively.

- Definition

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

+ References

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

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

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

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

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

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

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

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

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

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

+ Details

Net Loss Per Share (Details Narrative) - USD ($)	Jun. 06, 2024	Sep. 30, 2024	Mar. 31, 2024	Feb. 07, 2024
Common stock, shares, issued		34,544,935	34,544,935
Common stock shares outstanding		34,544,935	34,544,935
Convertible Debt [Member]
Redeemable convertible debt	$ 235,700
Debt instrument redemption, threshold percentage of VWAP	90.00%
Number of consecutive trading days	10 days
Debt instrument convertible price	$ 5	$ 5
Legacy DIH [Member]
Shares issued				25,000,000

Schedule of Capitalized Software and Other Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Disclosure Capitalized Software Net And Other Intangible Assets Net Abstract
Gross Carrying Amount, Capitalized software	$ 2,173	$ 2,131
Accumulated Amortization, Capitalized software	(181)
Net Carrying Amount, Capitalized software	1,992	2,131
Gross Carrying Amount, Other intangible assets	380	380
Accumulated Amortization, Other intangible assets
Net Carrying Amount, Other intangible assets	$ 380	$ 380

Commitments and Contingencies

6 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

16.

Commitments and Contingencies

From time to time, the Company may be involved in lawsuits, claims, investigations, and proceedings, consisting of intellectual property, commercial, employment, and other matters, which arise in the ordinary course of business. In accordance with ASC 450, Contingencies, the Company makes a provision for a liability when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated.

The Company is not presently a party to any litigation the outcome of which, it believes, if determined adversely to the Company, would individually or taken together, have a material adverse effect on the Company’s business, operating results,

cash flows or financial condition. The Company has determined that the existence of a material loss is neither probable nor reasonably possi

Related Party Transactions (Tables)

6 Months Ended

Sep. 30, 2024

DIH Cayman and DIH Hong Kong [Member]

The table below summarizes related party balances with DIH Hong Kong excluding Hocoma AG and Motek as of September 30, 2024 and March 31, 2024


	September 30, 2024		March 31, 2024
Due from related party	$	2,641	$	2,586
Due to related party	$	1,504	$	1,470

Mokek Group [Member]


	September 30, 2024		March 31, 2024
Due from related party	$	3,169	$	3,367
Due to related party	$	8,762	$	8,667

Employee Benefit Plans (Tables)

6 Months Ended

Sep. 30, 2024

Retirement Benefits [Abstract]

Schedule of Pension Plans

Amounts recognized in the condensed consolidated statements of operations for the three and six months ended September 30, 2024 and 2023, in respect of the Pension Plan were as follows:


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2024			2023			2024			2023
Current service cost	$	180		$	171		$	353		$	330
Interest cost		50			52			101			102
Expected return on plan assets		(97	)		(73	)		(195	)		(142	)
Actuarial loss / (gain) recognized		(14	)		(42	)		(27	)		(81	)
Actuarial loss / (gain) recognized because of settlement		(4	)		-			(4	)		-
Amortization of prior service credit		(37	)		(38	)		(73	)		(73	)
Net charge to statement of operations	$	78		$	70		$	155		$	136

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (544)	$ (5,397)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	351	147
Provision for credit losses	(434)	(869)
Allowance for inventory obsolescence	(108)	739
Pension contributions	(309)	(309)
Pension expense	155	136
Change in fair value of convertible debt and warrant liability	400	0
Foreign exchange (gain) loss	(38)	418
Noncash lease expense	828	770
Noncash interest expense	0	14
Deferred and other noncash income tax (income) expense	112	12
Changes in operating assets and liabilities:
Accounts receivable	(694)	2,149
Inventories	(1,527)	(1,528)
Due from related parties	(548)	343
Due to related parties	(98)	988
Other assets	(481)	(1,350)
Operating lease liabilities	(820)	(957)
Accounts payable	813	1,764
Employee compensation	1,070	(59)
Other liabilities	(247)	197
Deferred revenue	846	1,265
Manufacturing warranty obligation	100	180
Advance payments from customers	(1,737)	2,591
Accrued expense and other current liabilities ($480 measured at fair value)	1,376	519
Net cash provided by (used in) operating activities	(1,534)	1,763
Cash flows from investing activities:
Purchases of property and equipment	(423)	(73)
Net cash used in investing activities	(423)	(73)
Cash flows from financing activities:
Proceeds from issuance of convertible debt, net of issuance costs	2,809
Payments on related party notes payable	(2,053)	(3,744)
Net cash provided by (used in) financing activities	756	(3,744)
Effect of currency translation on cash and cash equivalents	35	15
Net decrease in cash, and cash equivalents, and restricted cash	(1,166)	(2,039)
Cash, cash equivalents and restricted cash - beginning of period	3,225	3,175
Cash, cash equivalents and restricted cash- end of period	2,059	1,136
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	1,759	1,136
Restricted cash	300	0
Total cash, cash equivalents and restricted cash	2,059	1,136
Supplemental disclosure of cash flow information:
Interest paid	162	262
Income tax paid	15
Supplemental disclosure of non-cash investing and financing activity:
Out of period adjustment related to reverse recapitalization (Note 2)	$ 710

Income Taxes (Details Narrative) - USD ($) $ in Thousands	6 Months Ended
Income Taxes (Details Narrative) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Quarterly financial information, income taxes, significant variation, description	The effective rate for the three and six month period ended September 30, 2024 is higher than the statutory rate due to losses in certain jurisdictions that did not create a benefit, combined with income in others creating tax expense. The effective tax rate for the three month and six month period ended September 30, 2024 isn’t comparable to the three month and six month period ended September 30, 2023 due to the pre-tax book income for three month and six month period ended September 30 2024 being close to break even.
Income tax expense, accrued interest and penalties	$ 76	$ 0
Accrual balances	1,200	1,200
Unrecognized tax benefits	$ 4,250	$ 0

Other Current Assets (Details Narrative) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred product cost	$ 1,915	$ 2,172
Deferred warranty cost	$ 1,868	$ 1,582

Schedule of Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating cash flows included in the measurement of lease liabilities	$ (967)	$ (874)
Non-cash lease activity related to right-of-use assets obtained in exchange for new operating lease liabilities	123	169
Other non-cash changes to ROU assets due to reassessment of the lease term	$ (130)	$ 2,305

Employee Benefit Plans (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Selling General and Administrative Expense [Member]
Multiemployer Plan [Line Items]
Defined contribution plan expenses	$ 26	$ 46	$ 66	$ 78

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 80
-Name Accounting Standards Codification
-Section 55
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480547/715-80-55-8

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/exampleRef
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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Reference 6: http://www.xbrl.org/2003/role/exampleRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 5
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-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480576/715-80-50-5

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/exampleRef
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-URI https://asc.fasb.org/1943274/2147480576/715-80-50-6

+ Details

Income Taxes

3 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Income Taxes

15.

Income Taxes


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2024			2023			2024			2023
Income tax expense/(benefit)	$	335		$	52		$	1,058		$	278
Effective tax rate		332	%		(2	)%		206	%		(5	)%

The effective rate for the three and six month period ended September 30, 2024 is higher than the statutory rate due to losses in certain jurisdictions that did not create a benefit, combined with income in others creating tax expense. The effective tax rate for the three month and six month period ended September 30, 2024 isn’t comparable to the three month and six month period ended September 30, 2023 due to the pre-tax book income for three month and six month period ended September 30 2024 being close to break even.

The Company prepares its financial statements on a consolidated basis. Income tax expense is calculated in accordance with the local tax laws of each entity in its relevant jurisdiction on a separate company basis.

As of September 30, 2024 and September 30, 2023, the Company had unrecognized tax benefits of $4,250 and $0, respectively, which related to tax positions that, if recognized, would affect the annual effective tax rate. The company recognized accrued interest and penalties in income tax expense. As of September 30, 2024 and September 30, 2023 accrued interest and penalties totaling to $76 and $0 respectively is included in long-term liabilities. The Company has identified potential penalty exposure in relation to specific information reporting requirements in the United States. Although the Company is trying to address these issues and pursue penalty abatement, it has recorded a long-term payable for the penalties, until potential relief is granted. As of September 30, 2024 and September 30, 2023, the recorded accrual balances stand at $1,200 and $1,200, respectively.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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+ Details

Schedule of Right-of-use Lease Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Leases [Abstract]
Operating lease, right-of-use assets, net	$ 4,182	$ 4,466
Current portion of long-term operating lease	1,494	1,572
Long-term operating lease	2,731	2,917
Total operating lease liabilities	$ 4,225	$ 4,489

Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Restructuring Cost and Reserve [Line Items]
2025	$ 894
2026	1,276
2027	1,049
2028	1,045
2029	223
2030	22
Thereafter
Total lease payments	4,509
Less: imputed interest	(284)
Total lease liability	$ 4,225	$ 4,489

Other Current Assets

6 Months Ended

Sep. 30, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Current Assets

Other current assets

Other current assets as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024		As of March 31, 2024
Deferred cost of sales	$	3,783	$	3,754
Value added tax (“VAT”) receivable		873		635
Advance payments		696		414
Other current assets		256		313
Total other current assets	$	5,608	$	5,116

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation On February 7, 2024, the Company consummated the Business Combination and became a publicly-traded company and its financial statements are now presented on a consolidated basis. Prior to the Business Combination, the Company's historical financial statements were prepared on a combined basis derived from DIH Cayman. In connection with the Closing of the Business Combination and in accordance with the terms of the Business Combination Agreement, ATAK agreed to waive the closing condition that the reorganization be completed prior to Closing. The Company has recast historical financial statements filed in the registration statements to exclude assets, liabilities and results of operations of entities that are not controlled by the Company as of September 30, 2024. Control exists when the Company has the power, directly and indirectly, to govern the financial and operating policies of an entity and be exposed to the variable returns from its activities. The financial statements for all periods presented, including historical periods prior to February 7, 2024, are now referred to as “Consolidated financial statements" and have been prepared in conformity with U.S. GAAP. During the three months ended June 30, 2024, the Company recorded an out of period adjustment to reduce accounts payable and increase additional paid in capital related to payments made as part of the reverse recapitalization that were not previously recorded. While the Company’s businesses have historically functioned together with the other businesses controlled by DIH Cayman, the Company’s businesses are largely isolated and not dependent on corporate or other support functions. DIH Cayman did not have significant corporate or operational activity and does not have shared services that it provides to its subsidiaries. The Company considered allocations from the DIH Cayman and its subsidiaries but they are insignificant because of the organizational structure such that the Company has been operating on a standalone basis historically. As of September 30, 2024 and March 31, 2024, DIH Cayman remains the largest shareholder of the Company and continues to own 100% interest in DIH International (“DIH Hong Kong”). In the three and six months ended September 30, 2023, legacy DIH and DIH Hong Kong were wholly owned subsidiaries of DIH Cayman. Transactions with DIH Cayman, DIH Hong Kong and its subsidiaries are disclosed as related party transactions in Note 13. The condensed consolidated financial statements (the “financial statements”) have been prepared in accordance with United States (“U.S.”) generally accepted accounting principles (“U.S. GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, the financial statements do not include all of the information and notes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments, including normal recurring adjustments, considered necessary for a fair statement of the Company’s financial position and operating results have been included. All intercompany balances and transactions within the Company have been eliminated in the financial statements. Operating results for the three and six months ended September 30, 2024 and 2023 are not necessarily indicative of the results that may be expected for the fiscal year as a whole. The March 31, 2024 period presented on the Condensed Consolidated Balance Sheet was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. The following tables and footnotes are presented in thousands of U.S. dollars unless otherwise stated. These condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended March 31, 2024.
Foreign Currency Reporting	Foreign Currency Reporting The functional currency for the Company’s non-U.S. subsidiaries is their local currency. The assets and liabilities of foreign subsidiaries are translated into U.S. dollars using the exchange rate in effect as of the balance sheet date. Revenues and expenses are translated at the average exchange rates for each respective reporting period. Adjustments resulting from translating local currency financial statements into U.S. dollars are reflected in accumulated other comprehensive income (loss). Transactions denominated in currencies other than the functional currency are remeasured based on the exchange rates at the time of the transaction. Foreign currency gains and losses arising primarily from changes in exchange rates on foreign currency denominated intercompany transactions and balances between foreign locations are recorded in the condensed consolidated statements of operations. Realized and unrealized gains (losses) resulting from transactions conducted in foreign currencies for the three months ended September 30, 2024 and 2023 were $(1,415) and $271, respectively, and $38 and $(418) for the six months ended September 30, 2024 and 2023, respectively.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. Significant estimates made by management in connection with the preparation of the accompanying condensed consolidated financial statements include the useful lives of long-lived assets, inventory valuations, the allocation of transaction price among various performance obligations, valuation of securities, the allowance for credit losses, the fair value of financial assets, liabilities, actuarial valuation of pensions and realizability of deferred income tax asset or liabilities. Actual results could differ from those estimates.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to credit risk primarily consists of cash and cash equivalents and accounts receivable. The Company maintains its cash and cash equivalents with highly-rated financial institutions and limits the amount of credit exposure to any one entity. We believe we do not have any significant credit risk on our cash and cash equivalents. For accounts receivable, the Company is exposed to credit risk in the event of nonpayment by customers which is limited to the amounts recorded on the condensed consolidated balance sheets. The risk associated with this concentration is mitigated by prepayment arrangements and our ongoing credit-review procedures and letters of credit or payment prior to shipment. Major customers are defined as those individually comprising more than 10% of our trade accounts receivable or revenues. As of September 30, 2024 and March 31, 2024, no customer comprised more than 10% of total trade accounts receivables. For the three and six months ended September 30, 2024, no customer comprised more than 10% of total revenue. For the three and six months ended September 30, 2023, one customer comprised 15.9% and 16.6% of total revenue, respectively.
Accounting Pronouncements Recently Adopted and Recent Accounting Pronouncements Not Yet Adopted	Accounting Pronouncements Recently Adopted In August 2020, the FASB issued ASU No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies accounting for convertible instruments by removing major separation models required under current U.S. GAAP and simplifies the diluted earnings per share (“EPS”) calculation in certain areas. Under the new guidance there will be no separate accounting for embedded conversion features. It removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception. The amendments in this update are effective for the Company on April 1, 2024. Recent Accounting Pronouncements Not Yet Adopted In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. Update No. 2023-07 requires disclosure, on an annual and interim basis, of significant segment expenses that are regularly provided to the Chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss in addition to disclosure of amounts for other segment items and a description of its composition. Update No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. We are currently evaluating the impact of adopting ASU 2023-07. In December 2023, the FASB issued ASU No. 2023-09 (“ASU 2023-09”), Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 addresses investor requests for more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This update also includes certain other amendments to improve the effectiveness of income tax disclosures. The provisions of ASU 2023-09 are effective for annual periods beginning after December 15, 2024, with early adoption permitted. We are currently evaluating the impact of adopting ASU 2023-09. In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, which requires more detailed disclosures of certain categories of expenses such as employee compensation, depreciation, and intangible asset amortization that are components of existing expense captions presented on the face of the income statement. This ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. Companies have the option to apply the guidance either on a retrospective or prospective basis, and early adoption is permitted. The Company is currently evaluating the impact this standard will have on its financial statement presentation and disclosures.

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Net loss	$ (234)	$ (2,484)	$ (544)	$ (5,397)
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments	454	(601)	(934)	240
Pension liability adjustments	(562)	60	(1,081)	(360)
Other comprehensive (loss) income	(108)	(541)	(2,015)	(120)
Comprehensive loss	$ (342)	$ (3,025)	$ (2,559)	$ (5,517)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

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

+ References

+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Property and Equipment, Net

6 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

Property and equipment, net as of September 30, 2024 and March 31, 2024 consisted of the following:


	As of September 30, 2024			As of March 31, 2024
Computer software and hardware	$	915		$	849
Machinery and equipment		832			807
Leasehold improvements		1,406			1,357
Furniture and fixtures		888			871
Vehicles		71			70
Demonstration units		370			222
Property and equipment		4,482			4,176
Less: accumulated depreciation		(3,692	)		(3,646	)
Property and equipment, net	$	790		$	530

Depreciation expense totaled $79 and $68 for the three months ended September 30, 2024 and 2023, respectively, and $170 and $147 for the six months ended September 30, 2024 and 2023, respectively.

Business and Organization

6 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Business and Organization

Description of Business

DIH Holding US, Inc., a Delaware corporation and its consolidated subsidiaries are referred to in this Form 10-Q as "we," “our,” “us,” the “Company,” or “DIH.” DIH is a global provider of advanced robotic devices used in physical rehabilitation, which incorporate visual stimulation in an interactive manner to enable clinical research and intensive functional rehabilitation and training in patients with walking impairments, reduced balance and/or impaired arm and hand functions. The Company’s fiscal year ends on March 31.

Merger/Business Combination with Aurora Technology Acquisition Corp.

On February 7, 2024 (the "Closing Date"), ATAK, Aurora Technology Merger Sub (“Merger Sub”) and DIH Holding US, Inc., a Nevada corporation (“Legacy DIH” or "DIH Nevada") consummated a previously announced business combination pursuant to a business agreement dated as of February 26, 2023 (as amended, supplemented or otherwise modified from time to time, the “Business Combination Agreement,” and the transactions contemplated thereby, the “Business Combination”) following the receipt of the required approval by ATAK’s and DIH Nevada’s shareholders and the fulfillment or waiver of other customary closing conditions. Legacy DIH historically existed and functioned as part of the business of DIH Technology Ltd. (“DIH Cayman”). Upon the closing of the Business Combination, the Company owns 100% of DIH Nevada, which owns 100% of DIH US Corp. DIH US Corp owns five commercial entities located in the USA, Chile, Slovenia, Germany, and Singapore. Additionally, the Company owns 100% of Hocoma Medical GmbH, which contains the net operating assets used in the manufacturing process of the company's products. These assets were transferred from Hocoma AG, as of July 1, 2021. The intellectual property ("IP") of Hocoma AG was transferred to the commercial entity located in the USA. The legal entities of Hocoma AG and Motekforce Link BV and its subsidiaries ("Motek Group") remained with DIH Cayman and were excluded from the condensed Consolidated Financial Statements. The Company agreed to use its best efforts to complete the reorganization as defined in the Business Combination Agreement as soon as possible thereafter. The reorganization has not been completed as of the date these financial statements were issued.

On February 8, 2024, the Company entered into a subscription agreement with OrbiMed, an existing shareholder of DIH Cayman. Pursuant to the agreement, the Company will issue 150,000 shares of Common Stock at a purchase price of $10.00 per share for aggregate purchase price of $1.5 million together with warrants to purchase an additional 300,000 shares of DIH Common Stock with an exercise price of $10.00. The transaction has not closed as of the date the financial statements were issued.

Liquidity and Going Concern

Under Accounting Standards Codification (“ASC”) 205-40, Going Concern, the Company is required each reporting period, to evaluate whether there is substantial doubt regarding its ability to continue as a going concern. The accompanying condensed consolidated financial statements are prepared in accordance with U.S. GAAP applicable to a going concern. This presentation contemplates the realization of assets and the satisfaction of liabilities in the normal course of business and does not include any adjustments that might be necessary if it is unable to continue as a going concern.

As of September 30, 2024, the Company had $1.8 million in cash and cash equivalents and $0.3 million restricted cash. The Company’s net losses began in 2020 and continued through the six months ended September 30, 2024. The Company’s historical operating losses resulted in an accumulated deficit of $35.8 million as of September 30, 2024. Operating losses were mainly driven by decreased sales during the COVID-19 pandemic due to social distancing measures that affected demand for rehabilitation services, increased expenditures in connection with its implementation of a new financial system (Oracle) and increased compliance costs associated with the European Union Medical Device Regulation (EU MDR). Additionally, DIH had elevated costs related to efforts of adopting to public company standards. During the six months ended September 30, 2024, the Company had negative cash flows from operating activities, negative operating results and negative working capital.

On June 6, 2024, the Company issued $3.3 million in principal amount of convertible debt that matures on December 7, 2025. Beginning on the November 1, 2024, the Company will be required to redeem a portion of the total amount in cash or in shares of Common Stock with the election to extend the maturity date by six months as further discussed in Note 12 to the Condensed Consolidated Financial Statements. The first redemption payment was made in cash on November 1, 2024.

The Company has three notes payable to a related party which are included in "Notes payable - related party". Each note is due on June 30, 2026 with an interest rate of 1.25% as further discussed in Note 13 to the Condensed Consolidated Financial Statements. The Company has made periodic payments on the principal and interests on the notes payable historically.

The above conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date of this filing.

The Company’s revenue has increased by 34.5% to $35,122 from $26,105 for the six months ended September 30, 2024 and 2023, respectively. Historically, the Company’s sources of liquidity have been predominantly from proceeds received from product sales and services provided. The Company anticipates sources of liquidity to include cash on hand and cash flow from operations. The Company continues to explore financing alternatives in debt or equity to fund its ongoing operations and to fulfill current obligations. The Company continues to take steps to streamline its organization and cost structure as well as improve future revenue growth.

The Company’s future liquidity needs may vary materially from those currently planned and will depend on many factors, including the more aggressive and expansive growth plan, or for any unforeseen reductions in demand, and the availability of debt or equity funding upon terms and conditions acceptable to the Company.