0000950170-24-127654 | 10-Q/A | XBRL Viewer

Net Loss Per Share

3 Months Ended

Jun. 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 June 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 months ended June 30, 2024 and 2023, is as follows (in thousands, except share and per share amounts):


	For the Three Months Ended June 30,
	2024			2023
	(As Restated)
Net loss	$	(310	)	$	(2,913	)
Weighted-average shares outstanding - basic and diluted		34,544,935			25,000,000
Net loss per share – basic and diluted	$	(0.01	)	$	(0.12	)

The following table outlines dilutive common share equivalents outstanding, which were excluded in the above diluted net earnings (loss) per share calculation. Beginning on the December 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) 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.


	June 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

3 Months Ended

Jun. 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. Expenses related to the Company’s plans for the three months ended June 30, 2024 and 2023 were $40 and $32, 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.

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


	For the Three Months Ended June 30,
	2024			2023
Current service cost	$	173		$	159
Interest cost		51			50
Expected return on plan assets		(98	)		(69	)
Actuarial loss / (gain) recognized		(13	)		(39	)
Actuarial loss / (gain) recognized because of settlement		—			-
Amortization of prior service credit		(36	)		(35	)
Net charge to statement of operations	$	77		$	66

Net Loss Per Share (Details Narrative) - USD ($)	Jun. 06, 2024	Jun. 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	Jun. 30, 2024	Mar. 31, 2024	Mar. 31, 2023
Disclosure Capitalized Software Net And Other Intangible Assets Net Abstract
Gross Carrying Amount, Capitalized software	$ 2,052	$ 2,131
Accumulated Amortization, Capitalized software
Net Carrying Amount, Capitalized software	2,052	2,131
Gross Carrying Amount, Other intangible assets	380	380
Accumulated Amortization, Other intangible assets
Net Carrying Amount, Other intangible assets	$ 380	$ 380	$ 380

Accumulated Other Comprehensive Income - Schedule of Changes in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, value	$ (32,546)	$ (28,954)
Transfer of defined benefit plan	(291)	(420)
Total other comprehensive income (loss)	(1,907)	421
Balance, value	(34,053)	(31,446)
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, value	(2,420)	(3,875)
Transfer of defined benefit plan	0
Other comprehensive income (loss) before reclassifications	(1,388)	841
Reclassifications to statements of earnings
Total other comprehensive income (loss)	(1,388)	841
Balance, value	(3,808)	(3,034)
Defined Benefit Plan Items [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, value	2,470	3,586
Transfer of defined benefit plan	(228)
Other comprehensive income (loss) before reclassifications	(242)	(344)
Reclassifications to statements of earnings	(49)	(76)
Total other comprehensive income (loss)	(519)	(420)
Balance, value	1,951	3,166
Total Accumulated Other Comprehensive (Loss) Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, value	50	(289)
Transfer of defined benefit plan	(228)
Other comprehensive income (loss) before reclassifications	(1,630)	497
Reclassifications to statements of earnings	(49)	(76)
Total other comprehensive income (loss)	(1,907)	421
Balance, value	$ (1,857)	$ 132

- 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

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

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- Definition

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

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Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Foreign currency translation adjustments, net of tax	$ 0	$ 0
Pension liability adjustments, net of tax	$ 0	$ 0

Other Non-Current Liabilities

3 Months Ended

Jun. 30, 2024

Other Liabilities Disclosure [Abstract]

Other Non-Current Liabilities

11.

Other Non-Current Liabilities

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


	As of June 30, 2024		As of March 31, 2024
	(As Restated)
Provisions	$	1,976	$	1,977
Pension liabilities		2,482		2,194
Total other non-current liabilities	$	4,458	$	4,171

Schedule of Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share, Basic [Abstract]
Net loss	$ (310)	$ (2,913)
Weighted-average shares outstanding - basic	34,544,935	25,000,000
Weighted-average shares outstanding - diluted	34,544,935	25,000,000
Net loss per share - basic	$ (0.01)	$ (0.12)
Net loss per share - diluted	$ (0.01)	$ (0.12)

- Definition

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

+ References

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- 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.

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- Definition

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

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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Inventories, Net (Tables)

3 Months Ended

Jun. 30, 2024

Inventory Disclosure [Abstract]

Schedule of Inventories, Net

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


	As of June 30, 2024			As of March 31, 2024
	(As Restated)
Raw materials and spare parts	$	3,964		$	3,882
Work in process		4,585			4,769
Finished goods		2,524			1,283
Less: reserves		(2,091	)		(2,104	)
Total inventories, net	$	8,982		$	7,830

Related Party Transactions (Details Narrative) $ in Thousands		3 Months Ended		12 Months Ended
	Jul. 01, 2021	Jun. 30, 2024 USD ($) NotePayable	Jun. 30, 2023 USD ($)	Mar. 31, 2024 USD ($)
Related Party Transaction [Line Items]
Number of notes payable to related party \| NotePayable		3
Debt instrument interest rate		1.25%
Debt instrument, maturity date		Jun. 30, 2026
Due to related parties current		$ 9,790		$ 10,192
Related Party [Member]
Related Party Transaction [Line Items]
Notes payable - related party		10,722		11,457
Hocoma AG [Member]
Related Party Transaction [Line Items]
Original contribution agreement date	Jul. 01, 2021
Net settlement amount		(118)		(267)
Long-term related party receivable		324		324
Motek Group [Member]
Related Party Transaction [Line Items]
Due to related party		8,357		8,667
Purchases amount to related party		2,995	$ 2,769
Due from related party		$ 3,352		$ 3,367
DIH Hong Kong [Member]
Related Party Transaction [Line Items]
Percentage of Interest own by wholly owned subsidiaries		100.00%		100.00%
Related Party One [Member] \| Hocoma AG [Member]
Related Party Transaction [Line Items]
Notes payable - related party		$ 10,470
Related Party Two [Member] \| Hocoma AG [Member]
Related Party Transaction [Line Items]
Notes payable - related party		7,800
Related Party Three [Member] \| Hocoma AG [Member]
Related Party Transaction [Line Items]
Notes payable - related party		$ 1,570

Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Payables and Accruals [Abstract]
Taxes payable	$ 3,293	$ 2,554
Other payables and current liabilities	6,822	7,381
Total accrued expenses and other current liabilities	$ 10,115	$ 9,935

Capitalized Software, Net and Other Intangible Assets, Net

3 Months Ended

Jun. 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 June 30, 2024 and March 31, 2024 consisted of the following:


	As of June 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	$	2,052	$	—	$	2,052	$	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 discussed in Note 2, which represented non-cash investing activities for the year ended March 31, 2023. The weighted-average useful lives of these intangible assets are 10 years.

Capitalized software, net and other intangible assets, net are subject to amortization when they are available for their intended use. For the three months ended June 30, 2024 and 2023, the Capitalized software, net and other intangible assets are not available for intended use and thus 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	$	224	$	448	$	448	$	448	$	448

Employee Benefit Plans (Tables)

3 Months Ended

Jun. 30, 2024

Retirement Benefits [Abstract]

Schedule of Pension Plans

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


	For the Three Months Ended June 30,
	2024			2023
Current service cost	$	173		$	159
Interest cost		51			50
Expected return on plan assets		(98	)		(69	)
Actuarial loss / (gain) recognized		(13	)		(39	)
Actuarial loss / (gain) recognized because of settlement		—			-
Amortization of prior service credit		(36	)		(35	)
Net charge to statement of operations	$	77		$	66

Summary of Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Other Liabilities Disclosure [Abstract]
Provisions	$ 1,976	$ 1,977
Pension liabilities	2,482	2,194
Total other non-current liabilities	$ 4,458	$ 4,171

Geographical Information

3 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Geographical Information

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


	For the Three Months Ended June 30,
	2024		2023
	(As Restated)
Europe, Middle East and Africa (“EMEA”)	$	11,052	$	6,633
Americas		4,538		2,984
Asia Pacific (“APAC”)		1,370		3,428
Total revenue	$	16,960	$	13,045

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


	As of June 30, 2024		As of March 31, 2024
EMEA	$	448	$	276
Americas		171		206
APAC		45		48
Total property and equipment, net	$	664	$	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.

+ References

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+ Details

Schedule of Long-lived Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]
Total property and equipment, net	$ 664	$ 530
EMEA [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total property and equipment, net	448	276
Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total property and equipment, net	171	206
APAC [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total property and equipment, net	$ 45	$ 48

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Schedule of Condensed Consolidated Financial Statements, As Reported, Impacts Resulting From Restatement As Restated

The tables below set forth the condensed consolidated financial statements, including as reported, the impacts resulting from the restatement and the as restated amounts for the quarterly period ended June 30, 2024 (in thousands, except per share amounts):

Summary of Restatement - Condensed Consolidated Balance Sheets


	As of June 30, 2024
	As Previously Reported			Adjustment			As Restated
Assets
Current assets:
Accounts receivable, net of allowances of $631		5,690			773			6,463
Inventories, net		9,014			(32	)		8,982
Other current assets		6,194			(398	)		5,796
Total current assets		29,375			343			29,718
Total assets	$	38,209		$	343		$	38,552
Liabilities and Deficit
Current liabilities:
Current maturities of convertible debt		1,461			82			1,543
Accrued expenses and other current liabilities		9,950			165			10,115
Total current liabilities		48,240			247			48,487
Other non-current liabilities		4,304			154			4,458
Total liabilities	$	72,204		$	401		$	72,605
Commitments and contingencies
Deficit:
Additional paid-in-capital		3,685			(362	)		3,323
Accumulated deficit		(35,826	)		304			(35,522	)
Total deficit	$	(33,995	)	$	(58	)	$	(34,053	)
Total liabilities and deficit	$	38,209		$	343		$	38,552

Summary of Restatement - Condensed Consolidated Statements of Operations


	For the Three Months Ended June 30, 2024
	Reported			Adjustment			As Restated
Revenue	$	16,187		$	773		$	16,960
Cost of sales		7,521			(16	)		7,505

Gross profit		8,666			789			9,455
Operating expenses:
Selling, general, and administrative expense		8,676			(66	)		8,610
Total operating expenses		10,320			(66	)		10,254
Operating loss		(1,654	)		855			(799	)
Other income (expense):
Other income (expense), net		1,898			(551	)		1,347
Total other income (expense)		1,763			(551	)		1,212
Income (loss) before income taxes		109			304			413
Net loss	$	(614	)	$	304		$	(310	)

Net loss per share
Net loss per share, basic and diluted	$	(0.02	)	$	0.01		$	(0.01	)
Weighted average common shares outstanding
Weighted average common shares outstanding, basic and diluted		34,545			—			34,545

Summary of Restatement - Condensed Consolidated Statements of Cash Flows


	For the Three Months Ended June 30, 2024
	Reported			Adjustment			As Restated
Cash flows from operating activities:
Net loss	$	(614	)	$	304		$	(310	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Change in fair value of convertible debt and warrant liability		—			105			105
Foreign exchange (gain) loss		(1,899	)		32			(1,867	)
Changes in operating assets and liabilities:
Accounts receivable		(489	)		(773	)		(1,262	)
Other assets		(872	)		398			(474	)
Other liabilities		—			154			154
Accrued expense and other current liabilities		1,003			(220	)		783
Net cash used in operating activities		(2,010	)		—			(2,010	)

Leases

3 Months Ended

Jun. 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 June 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 June 30, 2024 and March 31, 2024 are as follows:


	As of June 30, 2024		As of March 31, 2024
Operating lease, right-of-use assets, net	$	4,388	$	4,466

Current portion of long-term operating lease		1,509		1,572
Long-term operating lease		2,925		2,917
Total operating lease liabilities	$	4,434	$	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 months ended June 30, 2024 and 2023 were:


	For the Three Months Ended June 30,
	2024		2023
Fixed operating lease costs	$	501	$	425
Short-term lease costs		13		13
Total lease cost	$	514	$	438

Supplemental cash flow information related to leases was as follows:


	For the Three Months Ended June 30,
	2024			2023
Operating cash flows included in the measurement of lease liabilities	$	(484	)	$	(426	)
Non-cash lease activity related to right-of-use assets obtained in exchange for new operating lease liabilities		136			69
Other non-cash changes to ROU assets due to reassessment of the lease term		344		—

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


	As of June 30, 2024			As of March 31, 2024
Weighted-average remaining lease term (in years)		2.52			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 June 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	$	1,291
2026		1,225
2027		1,006
2028		1,001
2029		214
2030		8
Thereafter		—
Total lease payments		4,745
Less: imputed interest		(311	)
Total lease liability	$	4,434

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (310)	$ (2,913)

- 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
	Feb. 08, 2024 USD ($) $ / shares shares	Jun. 30, 2024 USD ($) NotePayable	Jun. 30, 2023 USD ($)	Mar. 31, 2024 USD ($)	Feb. 07, 2024 shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net Income (Loss)		$ (310)	$ (2,913)
Cash and cash equivalents		2,749	762	$ 3,225
Operating losses resulted in accumulated deficit		$ (35,522)		$ (35,212)
Number of notes payable to related party \| NotePayable		3
Note due date		Jun. 30, 2026
Interest rate		1.25%
DIH Holding US, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Cash and cash equivalents		$ 2,700
Operating losses resulted in accumulated deficit		$ (35,500)
Revenue increased percentage		30.00%
Revenue		$ 16,960	$ 13,045
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
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

Capitalized Software, Net and Other Intangible Assets, Net (Details Narrative) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2023	Mar. 31, 2024
Disclosure Capitalized Software Net And Other Intangible Assets Net Abstract
Other intangible assets	$ 380	$ 380	$ 380
Weighted average useful lives of intangible assets		10 years
Capitalized software, weighted-average useful life	5 years

Property and Equipment, Net (Tables)

3 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net

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


	As of June 30, 2024			As of March 31, 2024
Computer software and hardware	$	855		$	849
Machinery and equipment		784			807
Leasehold improvements		1,331			1,357
Furniture and fixtures		842			871
Vehicles		68			70
Demonstration units		241			222
Property and equipment		4,121			4,176
Less: accumulated depreciation		(3,457	)		(3,646	)
Property and equipment, net	$	664		$	530

Leases (Tables)

3 Months Ended

Jun. 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 June 30, 2024 and March 31, 2024 are as follows:


	As of June 30, 2024		As of March 31, 2024
Operating lease, right-of-use assets, net	$	4,388	$	4,466

Current portion of long-term operating lease		1,509		1,572
Long-term operating lease		2,925		2,917
Total operating lease liabilities	$	4,434	$	4,489

Schedule of Lease Expense


	For the Three Months Ended June 30,
	2024		2023
Fixed operating lease costs	$	501	$	425
Short-term lease costs		13		13
Total lease cost	$	514	$	438

Schedule of Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases was as follows:


	For the Three Months Ended June 30,
	2024			2023
Operating cash flows included in the measurement of lease liabilities	$	(484	)	$	(426	)
Non-cash lease activity related to right-of-use assets obtained in exchange for new operating lease liabilities		136			69
Other non-cash changes to ROU assets due to reassessment of the lease term		344		—

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 June 30, 2024 and March 31, 2024 were:


	As of June 30, 2024			As of March 31, 2024
Weighted-average remaining lease term (in years)		2.52			2.63
Weighted-average discount rate		4.00	%		4.00	%

Schedule of Maturities of Operating Lease Liabilities

As of June 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	$	1,291
2026		1,225
2027		1,006
2028		1,001
2029		214
2030		8
Thereafter		—
Total lease payments		4,745
Less: imputed interest		(311	)
Total lease liability	$	4,434

Accumulated Other Comprehensive Income

3 Months Ended

Jun. 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:


	Foreign Currency Translation			Defined Benefit Plan Items			Total Accumulated Other Comprehensive (Loss) Income
Balance at March 31, 2023	$	(3,875	)	$	3,586		$	(289	)
Other comprehensive income (loss) before reclassifications		841			(344	)		497
Reclassifications to statements of earnings		—			(76	)		(76	)
Total other comprehensive income (loss)		841			(420	)		421
Balance, June 30, 2023		(3,034	)		3,166			132

Balance, March 31, 2024	$	(2,420	)	$	2,470		$	50
Transfer of defined benefit plan		—			(228	)		(228	)
Other comprehensive income (loss) before reclassifications		(1,388	)		(242	)		(1,630	)
Reclassifications to statements of earnings		—			(49	)		(49	)
Total other comprehensive loss		(1,388	)		(519	)		(1,907	)
Balance, June 30, 2024	$	(3,808	)	$	1,951		$	(1,857	)

Summary of Significant Accounting Policies

3 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

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 the registration statement.

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 June 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.

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 June 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 months ended June 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 presentation 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 months ended June 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.

Restatement of previously issued financial statements

In connection with the preparation of its unaudited Condensed Consolidated Financial Statements for the fiscal quarter ended March 31,2024, the Company identified certain errors in the timing of revenue and associated cost of sales recognition for two devices sold in June 2024. Revenue and related cost of sales for the two devices were recognized in July 2024, whereas the control of these devices had transferred to the customers in June 2024, leading to delayed revenue recognition along with cost of sales recognition. In addition to the cutoff error discussed above, the Company has identified other immaterial errors related to the classification of cost of sales and other income (expense) and the classification of our warrant as equity rather than a liability. The Company also identified other immaterial items during its review, which are collectively reflected in the restated financial statements.

Summary of Restatement - Condensed Consolidated Balance Sheets


	As of June 30, 2024
	As Previously Reported			Adjustment			As Restated
Assets
Current assets:
Accounts receivable, net of allowances of $631		5,690			773			6,463
Inventories, net		9,014			(32	)		8,982
Other current assets		6,194			(398	)		5,796
Total current assets		29,375			343			29,718
Total assets	$	38,209		$	343		$	38,552
Liabilities and Deficit
Current liabilities:
Current maturities of convertible debt		1,461			82			1,543
Accrued expenses and other current liabilities		9,950			165			10,115
Total current liabilities		48,240			247			48,487
Other non-current liabilities		4,304			154			4,458
Total liabilities	$	72,204		$	401		$	72,605
Commitments and contingencies
Deficit:
Additional paid-in-capital		3,685			(362	)		3,323
Accumulated deficit		(35,826	)		304			(35,522	)
Total deficit	$	(33,995	)	$	(58	)	$	(34,053	)
Total liabilities and deficit	$	38,209		$	343		$	38,552

Summary of Restatement - Condensed Consolidated Statements of Operations


	For the Three Months Ended June 30, 2024
	Reported			Adjustment			As Restated
Revenue	$	16,187		$	773		$	16,960
Cost of sales		7,521			(16	)		7,505

Gross profit		8,666			789			9,455
Operating expenses:
Selling, general, and administrative expense		8,676			(66	)		8,610
Total operating expenses		10,320			(66	)		10,254
Operating loss		(1,654	)		855			(799	)
Other income (expense):
Other income (expense), net		1,898			(551	)		1,347
Total other income (expense)		1,763			(551	)		1,212
Income (loss) before income taxes		109			304			413
Net loss	$	(614	)	$	304		$	(310	)

Net loss per share
Net loss per share, basic and diluted	$	(0.02	)	$	0.01		$	(0.01	)
Weighted average common shares outstanding
Weighted average common shares outstanding, basic and diluted		34,545			—			34,545

Summary of Restatement - Condensed Consolidated Statements of Cash Flows


	For the Three Months Ended June 30, 2024
	Reported			Adjustment			As Restated
Cash flows from operating activities:
Net loss	$	(614	)	$	304		$	(310	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Change in fair value of convertible debt and warrant liability		—			105			105
Foreign exchange (gain) loss		(1,899	)		32			(1,867	)
Changes in operating assets and liabilities:
Accounts receivable		(489	)		(773	)		(1,262	)
Other assets		(872	)		398			(474	)
Other liabilities		—			154			154
Accrued expense and other current liabilities		1,003			(220	)		783
Net cash used in operating activities		(2,010	)		—			(2,010	)

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 loss in equity (deficit).

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 June 30, 2024 and 2023 were $1,453 and $(689), 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 June 30, 2024, one customer represented 10.4% of total trade accounts receivables. As of March 31, 2024, no customer comprised more than 10% of total trade accounts receivables. For the three months ended June 30, 2024, three customers each comprised 14.2%, 11.2% and 10.3% of total revenue, respectively. For the three months ended June 30, 2023, one customer comprised 17.4% of total revenue.

Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the JOBS Act, and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved.

Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is either not an emerging growth company or an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

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. The Company has adopted ASU 2020-06 using the modified retrospective transition method to account for the convertible debt issued on June 7, 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.

Revenue Recognition (Tables)

3 Months Ended

Jun. 30, 2024

Revenue from Contract with Customer [Abstract]

Schedule of 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 net revenue for the three months ended June 30, 2024 and 2023, based on revenue category:


	For the Three Months Ended June 30,
	2024		2023
	(As Restated)
Devices	$	13,528	$	10,443
Services		3,300		2,375
Other		132		227
Total revenue, net	$	16,960	$	13,045

Summary of Significant Accounting Policies - Summary of Restatement Condensed Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	$ 16,960	$ 13,045
Cost of sales	7,505	7,648
Gross profit	9,455	5,397
Operating expenses:
Selling, general, and administrative expense	8,610	5,837
Total operating expenses	10,254	7,275
Operating loss	(799)	(1,878)
Other income (expense):
Other income (expense), net	1,347	(689)
Total other income (expense)	1,212	(809)
Income (loss) before income taxes	413	(2,687)
Net loss	$ (310)	$ (2,913)
Net loss per share
Net loss per share - basic	$ (0.01)	$ (0.12)
Net loss per share - diluted	$ (0.01)	$ (0.12)
Weighted average common shares outstanding
Weighted-average shares outstanding - basic	34,544,935	25,000,000
Weighted-average shares outstanding - diluted	34,544,935	25,000,000
As Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	$ 16,187
Cost of sales	7,521
Gross profit	8,666
Operating expenses:
Selling, general, and administrative expense	8,676
Total operating expenses	10,320
Operating loss	(1,654)
Other income (expense):
Other income (expense), net	1,898
Total other income (expense)	1,763
Income (loss) before income taxes	109
Net loss	$ (614)
Net loss per share
Net loss per share - basic	$ (0.02)
Net loss per share - diluted	$ (0.02)
Weighted average common shares outstanding
Weighted-average shares outstanding - basic	34,545,000
Weighted-average shares outstanding - diluted	34,545,000
Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	$ 773
Cost of sales	(16)
Gross profit	789
Operating expenses:
Selling, general, and administrative expense	(66)
Total operating expenses	(66)
Operating loss	855
Other income (expense):
Other income (expense), net	(551)
Total other income (expense)	(551)
Income (loss) before income taxes	304
Net loss	$ 304
Net loss per share
Net loss per share - basic	$ 0.01
Net loss per share - diluted	$ 0.01
Weighted average common shares outstanding
Weighted-average shares outstanding - basic	0
Weighted-average shares outstanding - diluted	0

Property and Equipment, Net (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 91	$ 79

Convertible Debt and Warrant

3 Months Ended

Jun. 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 $300 thousand, resulting in gross proceeds of approximately $3 million and net proceeds of approximately $2.5 million after deducting offering expenses and $300 thousand deposited into a bank account as additional security for the Debentures. 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, 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 $300 thousand unless the outstanding principal amount is less than $300 thousand) 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 4.89%, a credit spread of 27.4% and an estimated volatility of 57.5%, respectively. 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.

A total of $191 thousand debt issuance costs was recorded in "Selling, general, and administrative expense" in the condensed consolidated statements of operations.

As of the issuance date, the debenture was measured at $2,638 thousand and the warrant was measured at $362 thousand. As of June 30, 2024, the debenture was measured at $2,720 thousand and the warrant was measured at $385 thousand, and $105 thousand 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 months ended June 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)
-Publisher FASB
-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
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+ Details

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Allowance for accounts receivable	$ 631	$ 667
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

Revenue Recognition (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024
Restructuring Cost and Reserve [Line Items]
Advance payments from customers	$ 9,272		$ 10,562
DIH Holding US, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Deferred revenue	11,097		9,881
Deferred revenue, revenue recognized	1,886	$ 2,940
Revenue, remaining performance obligation, amount	$ 4,747		4,670
Deferred revenue recognized	2 years
Advance payments from customers	$ 9,300		$ 10,600

- 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

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenue	$ 16,960	$ 13,045
Cost of sales	7,505	7,648
Gross profit	9,455	5,397
Operating expenses:
Selling, general, and administrative expense	8,610	5,837
Research and development	1,644	1,438
Total operating expenses	10,254	7,275
Operating loss	(799)	(1,878)
Other income (expense):
Interest income (expense)	(135)	(120)
Other income (expense), net	1,347	(689)
Total other income (expense)	1,212	(809)
Income (loss) before income taxes	413	(2,687)
Income tax expense	723	226
Net loss	$ (310)	$ (2,913)
Net loss per share - basic	$ (0.01)	$ (0.12)
Net loss per share - diluted	$ (0.01)	$ (0.12)
Weighted-average shares outstanding - basic	34,544,935	25,000,000
Weighted-average shares outstanding - diluted	34,544,935	25,000,000

Summary of Significant Accounting Policies - Summary of Restatement of Condensed Consolidated Balance Sheets (Parenthetical) (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Accounting Changes and Error Corrections [Abstract]
Allowance for accounts receivable	$ 631	$ 667

Geographical Information (Tables)

3 Months Ended

Jun. 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 June 30,
	2024		2023
	(As Restated)
Europe, Middle East and Africa (“EMEA”)	$	11,052	$	6,633
Americas		4,538		2,984
Asia Pacific (“APAC”)		1,370		3,428
Total revenue	$	16,960	$	13,045

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 June 30, 2024		As of March 31, 2024
EMEA	$	448	$	276
Americas		171		206
APAC		45		48
Total property and equipment, net	$	664	$	530

Schedule of Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred cost of sales	$ 3,836	$ 3,754
Value added tax ("VAT") receivable	593	635
Advance payments	715	414
Other current assets	652	313
Total other current assets	$ 5,796	$ 5,116

Other Current Assets (Tables)

3 Months Ended

Jun. 30, 2024

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

Schedule of Other Current Assets

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


	As of June 30, 2024		As of March 31, 2024
	(As Restated)
Deferred cost of sales	$	3,836	$	3,754
Value added tax (“VAT”) receivable		593		635
Advance payments		715		414
Other current assets		652		313
Total other current assets	$	5,796	$	5,116

Employee Benefit Plans (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Multiemployer Plan [Line Items]
Defined contribution plan expenses	$ 40	$ 32

- 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

Schedule of Right-of-use Lease Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Leases [Abstract]
Operating lease, right-of-use assets, net	$ 4,388	$ 4,466
Current portion of long-term operating lease	1,509	1,572
Long-term operating lease	2,925	2,917
Total operating lease liabilities	$ 4,434	$ 4,489

Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Total revenue, net	$ 16,960	$ 13,045
Devices [Member]
Disaggregation of Revenue [Line Items]
Total revenue, net	13,528	10,443
Service [Member]
Disaggregation of Revenue [Line Items]
Total revenue, net	3,300	2,375
Other [Member]
Disaggregation of Revenue [Line Items]
Total revenue, net	$ 132	$ 227

- 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.

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+ Details

Cover - shares	3 Months Ended
Cover - shares	Jun. 30, 2024	Nov. 08, 2024
Entity Addresses [Line Items]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 to the Quarterly Report on Form 10-Q/A (this “Form 10-Q/A” or “Amendment No. 1”) amends and restates certain items noted below in the Quarterly Report on Form 10-Q of DIH Holding US, Inc. (the “Company,” “we,” “our” or “us”) for the quarter ended June 30, 2024, as originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on August 19, 2024 (the “Original Form 10-Q”).
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q1
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

3 Months Ended

Jun. 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 June 30, 2024 and March 31, 2024 consisted of the following:


	As of June 30, 2024		As of March 31, 2024
	(As Restated)
Taxes payable	$	3,293	$	2,554
Other payables and current liabilities		6,822		7,381
Total accrued expenses and other current liabilities	$	10,115	$	9,935

Schedule of Pension Plans (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Retirement Benefits [Abstract]
Current service cost	$ 173	$ 159
Interest cost	51	50
Expected return on plan assets	(98)	(69)
Actuarial loss / (gain) recognized	(13)	(39)
Amortization of prior service credit	(36)	(35)
Net charge to statement of operations	$ 77	$ 66

Inventories, Net

3 Months Ended

Jun. 30, 2024

Inventory Disclosure [Abstract]

Inventories, Net

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


	As of June 30, 2024			As of March 31, 2024
	(As Restated)
Raw materials and spare parts	$	3,964		$	3,882
Work in process		4,585			4,769
Finished goods		2,524			1,283
Less: reserves		(2,091	)		(2,104	)
Total inventories, net	$	8,982		$	7,830

Related Party Transactions

3 Months Ended

Jun. 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 June 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 June 30, 2024 and March 31, 2024


	June 30, 2024		March 31, 2024
Due from related party	$	2,494	$	2,586
Due to related party	$	1,376	$	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 June 30, 2024 and March 31, 2024, the balances of Related Party Notes were $10.7 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 June 30, 2024 and March 31, 2024, the Company recorded a related party balance of $(118) and $(267), respectively, representing cash balances owed by Hocoma AG. As part of the transfer discussed above, the Company also recorded a long-term related party receivable for $324 as of June 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, with the Company entitled to a distributor margin. Motek provides ongoing support and assistance, including training, marketing materials, and technical documentation to the Company.

For the three months ended June 30, 2024 and 2023, the Company made purchases amounting to $2,995 and $2,769, 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 June 30, 2024 and March 31, 2024 are as follows:


	June 30, 2024		March 31, 2024
Due from related party	$	3,352	$	3,367
Due to related party	$	8,357	$	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
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Restructuring Cost and Reserve [Line Items]
2025	$ 1,291
2026	1,225
2027	1,001
2028	1,006
2029	214
2030	8
Thereafter
Total lease payments	4,745
Less: imputed interest	(311)
Total lease liability	$ 4,434	$ 4,489

Schedule of Antidilutive Securities Excluded From Computation of Net Earnings (Loss) Per Share (Details) - shares	3 Months Ended
	Jun. 30, 2024	Jun. 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

Stockholders' Equity (Details Narrative) - $ / shares	Jun. 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.

+ References

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

Condensed Consolidated Statements of Stockholders' Deficit (As Restated) (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

(2,913)

Other comprehensive income (loss), net of tax

421

Balance, value at Jun. 30, 2023

(31,446)

$ 2

(1,898)

(29,682)

132

Balance, shares at Jun. 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

(310)

^[1]

710

Other comprehensive income (loss), net of tax

(1,907)

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

[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 Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Leases [Abstract]
Operating cash flows included in the measurement of lease liabilities	$ (484)	$ (426)
Non-cash lease activity related to right-of-use assets obtained in exchange for new operating lease liabilities	136	69
Other non-cash changes to ROU assets due to reassessment of the lease term	$ 344

Summary of Significant Accounting Policies - Summary of Restatement Condensed Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (310)	$ (2,913)
Adjustments to reconcile net loss to net cash provided by operating activities:
Change in fair value of convertible debt and warrant liability	105
Foreign exchange (gain) loss	(1,867)	689
Changes in operating assets and liabilities:
Accounts receivable	(1,262)	705
Other assets	(474)	(398)
Other liabilities	154	189
Accrued expense and other current liabilities	783	(797)
Net cash used in operating activities	(2,010)	$ (475)
Reported [Member]
Cash flows from operating activities:
Net loss	(614)
Adjustments to reconcile net loss to net cash provided by operating activities:
Foreign exchange (gain) loss	(1,899)
Changes in operating assets and liabilities:
Accounts receivable	(489)
Other assets	(872)
Accrued expense and other current liabilities	1,003
Net cash used in operating activities	(2,010)
Adjustment [Member]
Cash flows from operating activities:
Net loss	304
Adjustments to reconcile net loss to net cash provided by operating activities:
Change in fair value of convertible debt and warrant liability	105
Foreign exchange (gain) loss	32
Changes in operating assets and liabilities:
Accounts receivable	(773)
Other assets	398
Other liabilities	154
Accrued expense and other current liabilities	(220)
Net cash used in operating activities

Schedule of Inventories, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Inventory Disclosure [Abstract]
Raw materials and spare parts	$ 3,964	$ 3,882
Work in process	4,585	4,769
Finished goods	2,524	1,283
Less: reserves	(2,091)	(2,104)
Total inventories, net	$ 8,982	$ 7,830

Summary of Significant Accounting Policies (Details Narrative) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($) Devices	Jun. 30, 2023 USD ($)	Mar. 31, 2024
Product Information [Line Items]
Foreign exchange (gain) loss \| $	$ 1,453	$ (689)
Number of devices sold, revenue and associated cost of sales recognition \| Devices	2
DIH Hong Kong [Member]
Product Information [Line Items]
Percentage of Interest own by wholly owned subsidiaries	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	14.20%	17.40%
Revenues [Member] \| Two Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent	11.20%
Revenues [Member] \| Three Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent	10.30%
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] \| One Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent	10.40%
Trade And Accounts Receivable [Member] \| No Customers [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration risk percent			10.00%

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

3 Months Ended

Jun. 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 June 30, 2024 and March 31, 2024 consisted of the following:


	As of June 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	$	2,052	$	—	$	2,052	$	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	$	224	$	448	$	448	$	448	$	448

Net Loss Per Share (Tables)

3 Months Ended

Jun. 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 months ended June 30, 2024 and 2023, is as follows (in thousands, except share and per share amounts):


	For the Three Months Ended June 30,
	2024			2023
	(As Restated)
Net loss	$	(310	)	$	(2,913	)
Weighted-average shares outstanding - basic and diluted		34,544,935			25,000,000
Net loss per share – basic and diluted	$	(0.01	)	$	(0.12	)

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


	June 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		—

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Current assets:
Cash and cash equivalents	$ 2,749	$ 3,225
Accounts receivable, net of allowances of $631 and $667, respectively	6,463	5,197
Inventories, net	8,982	7,830
Due from related party	5,728	5,688
Other current assets	5,796	5,116
Total current assets	29,718	27,056
Property, and equipment, net	664	530
Capitalized software, net	2,052	2,131
Other intangible assets, net	380	380
Operating lease, right-of-use assets, net	4,388	4,466
Other tax assets	417	267
Other assets	933	905
Total assets	38,552	35,735
Current liabilities:
Accounts payable	5,368	4,305
Employee compensation	3,991	2,664
Due to related party	9,790	10,192
Current portion of deferred revenue	6,350	5,211
Manufacturing warranty obligation	549	513
Current portion of long-term operating lease	1,509	1,572
Current maturities of convertible debt, at fair value	1,543
Advance payments from customers	9,272	10,562
Accrued expenses and other current liabilities	10,115	9,935
Total current liabilities	48,487	44,954
Convertible debt, net of current maturities, at fair value	1,177
Non-current deferred revenues	4,747	4,670
Long-term operating lease	2,925	2,917
Deferred tax liabilities	89	112
Other non-current liabilities	4,458	4,171
Total liabilities	72,605	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 June 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 June 30, 2024 and March 31, 2024	3	3
Additional paid-in capital	3,323	2,613
Accumulated deficit	(35,522)	(35,212)
Accumulated other comprehensive income (loss)	(1,857)	50
Total deficit	(34,053)	(32,546)
Total liabilities and (deficit)	38,552	35,735
Related Party [Member]
Current liabilities:
Notes payable - related party	$ 10,722	$ 11,457

Accumulated Other Comprehensive Income (Tables)

3 Months Ended

Jun. 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:


	Foreign Currency Translation			Defined Benefit Plan Items			Total Accumulated Other Comprehensive (Loss) Income
Balance at March 31, 2023	$	(3,875	)	$	3,586		$	(289	)
Other comprehensive income (loss) before reclassifications		841			(344	)		497
Reclassifications to statements of earnings		—			(76	)		(76	)
Total other comprehensive income (loss)		841			(420	)		421
Balance, June 30, 2023		(3,034	)		3,166			132

Balance, March 31, 2024	$	(2,420	)	$	2,470		$	50
Transfer of defined benefit plan		—			(228	)		(228	)
Other comprehensive income (loss) before reclassifications		(1,388	)		(242	)		(1,630	)
Reclassifications to statements of earnings		—			(49	)		(49	)
Total other comprehensive loss		(1,388	)		(519	)		(1,907	)
Balance, June 30, 2024	$	(3,808	)	$	1,951		$	(1,857	)

Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Jun. 30, 2024

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

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


	As of June 30, 2024		As of March 31, 2024
	(As Restated)
Taxes payable	$	3,293	$	2,554
Other payables and current liabilities		6,822		7,381
Total accrued expenses and other current liabilities	$	10,115	$	9,935

Convertible Debt and Warrant (Details Narrative)		3 Months Ended
Convertible Debt and Warrant (Details Narrative)	Jun. 06, 2024 USD ($) CommonStock TradingDays $ / shares shares	Jun. 30, 2024 USD ($) $ / shares
Debt Instrument [Line Items]
Debt instrument, maturity date		Jun. 30, 2026
Debt instrument interest rate		1.25%
Measurement of debt instrument fair value	$ 2,638,000	$ 2,720,000
Measurement of warrant liability	$ 362,000	385,000
Selling General and Administrative Expense [Member]
Debt Instrument [Line Items]
Debt issuance costs		191,000
Other Income Expense, Net [Member]
Debt Instrument [Line Items]
Change in fair value of debenture and warrant		$ 105,000
Risk-free Interest Rate [Member] \| Warrants [Member]
Debt Instrument [Line Items]
Warrants and Rights Outstanding, Measurement Input		4.89
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		57.5
Convertible Debt [Member]
Debt Instrument [Line Items]
Convertible into common shares per share \| $ / shares	$ 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	2,500,000
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

Summary of Significant Accounting Policies - Summary of Restatement of Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023
Current assets:
Accounts receivable, net of allowances of $631	$ 6,463	$ 5,197
Inventories, net	8,982	7,830
Other current assets	5,796	5,116
Total current assets	29,718	27,056
Total assets	38,552	35,735
Current liabilities:
Current maturities of convertible debt	1,543
Accrued expenses and other current liabilities	10,115	9,935
Total current liabilities	48,487	44,954
Other non-current liabilities	4,458	4,171
Total liabilities	72,605	68,281
Commitments and contingencies
Deficit:
Additional paid-in capital	3,323	2,613
Accumulated deficit	(35,522)	(35,212)
Total deficit	(34,053)	(32,546)	$ (31,446)	$ (28,954)
Total liabilities and (deficit)	38,552	$ 35,735
As Previously Reported [Member]
Current assets:
Accounts receivable, net of allowances of $631	5,690
Inventories, net	9,014
Other current assets	6,194
Total current assets	29,375
Total assets	38,209
Current liabilities:
Current maturities of convertible debt	1,461
Accrued expenses and other current liabilities	9,950
Total current liabilities	48,240
Other non-current liabilities	4,304
Total liabilities	72,204
Commitments and contingencies
Deficit:
Additional paid-in capital	3,685
Accumulated deficit	(35,826)
Total deficit	(33,995)
Total liabilities and (deficit)	38,209
Adjustment [Member]
Current assets:
Accounts receivable, net of allowances of $631	773
Inventories, net	(32)
Other current assets	(398)
Total current assets	343
Total assets	343
Current liabilities:
Current maturities of convertible debt	82
Accrued expenses and other current liabilities	165
Total current liabilities	247
Other non-current liabilities	154
Total liabilities	401
Commitments and contingencies
Deficit:
Additional paid-in capital	(362)
Accumulated deficit	304
Total deficit	(58)
Total liabilities and (deficit)	$ 343

Revenue Recognition

3 Months Ended

Jun. 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 June 30,
	2024		2023
	(As Restated)
Devices	$	13,528	$	10,443
Services		3,300		2,375
Other		132		227
Total revenue, net	$	16,960	$	13,045

The revenue that is recognized at a point in time was primarily related to the revenues from devices and 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.

Deferred Revenue and Remaining Performance Obligations

Deferred revenue as of June 30, 2024 and March 31, 2024 was $11,097 and $9,881, respectively. During the three months ended June 30, 2024 and 2023, the Company recognized $1,886 and $2,940 of revenue that was included in deferred revenue as of March 31, 2024 and March 31, 2023, respectively. Remaining performance obligations include goods and services that have not yet been delivered or provided under existing, noncancelable contracts with minimum purchase commitments. As of June 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 $4,747 and $4,670, respectively. As of June 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. Revenue associated with the advance payments is recognized when performance obligation is fulfilled. Advance payments from customers was $9.3 million and $10.6 million as of June 30, 2024 and March 31, 2024, 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

Schedule of Revenue Attributed to Geographic Regions Based on Customer Location (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue, net	$ 16,960	$ 13,045
Europe, Middle East and Africa ("EMEA") [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue, net	11,052	6,633
Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue, net	4,538	2,984
Asia Pacific ("APAC") [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue, net	$ 1,370	$ 3,428

- Definition

+ References

+ Details

Schedule of Property and Equipment Net (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Property, Plant and Equipment [Line Items]
Property and equipment	$ 4,121	$ 4,176
Less: accumulated depreciation	(3,457)	(3,646)
Property and equipment, net	664	530
Computer Software and Hardware [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	855	849
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	784	807
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	1,331	1,357
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	842	871
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	68	70
Demonstration Units [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 241	$ 222

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Jun. 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

Other Non-Current Liabilities (Tables)

3 Months Ended

Jun. 30, 2024

Other Liabilities Disclosure [Abstract]

Summary of Other Non-Current Liabilities

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


	As of June 30, 2024		As of March 31, 2024
	(As Restated)
Provisions	$	1,976	$	1,977
Pension liabilities		2,482		2,194
Total other non-current liabilities	$	4,458	$	4,171

Related Party Transactions (Tables)

3 Months Ended

Jun. 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 June 30, 2024 and March 31, 2024


	June 30, 2024		March 31, 2024
Due from related party	$	2,494	$	2,586
Due to related party	$	1,376	$	1,470

Mokek Group [Member]


	June 30, 2024		March 31, 2024
Due from related party	$	3,352	$	3,367
Due to related party	$	8,357	$	8,667

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (310)	$ (2,913)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	91	79
Provision for credit losses	(36)	(432)
Allowance for inventory obsolescence	(13)	693
Pension contributions	(150)	(150)
Pension expense	77	66
Change in fair value of convertible debt and warrant liability	105
Foreign exchange (gain) loss	(1,867)	689
Noncash lease expense	422	375
Noncash interest expense	0	7
Deferred and other noncash income tax (income) expense	(166)	4
Changes in operating assets and liabilities:
Accounts receivable	(1,262)	705
Inventories	(1,468)	(1,332)
Due from related parties	(108)	1,522
Due to related parties	(584)	(649)
Other assets	(474)	(398)
Operating lease liabilities	(425)	(518)
Accounts payable	1,508	36
Employee compensation	1,388	(160)
Other liabilities	154	189
Deferred revenue	1,411	209
Manufacturing warranty obligation	50	71
Advance payments from customers	(1,136)	2,229
Accrued expense and other current liabilities	783	(797)
Net cash used in operating activities	(2,010)	(475)
Cash flows from investing activities:
Purchases of property and equipment	(235)	(15)
Net cash used in investing activities	(235)	(15)
Cash flows from financing activities:
Proceeds from issuance of convertible debt, net of issuance costs	2,509
Payments on related party notes payable	(735)	(1,936)
Net cash provided by (used in) financing activities	1,774	(1,936)
Effect of currency translation on cash and cash equivalents	(5)	13
Net increase in cash, and cash equivalents, and restricted cash	(476)	(2,413)
Cash, and cash equivalents - beginning of period	3,225	3,175
Cash, and cash equivalents - end of period	2,749	762
Total cash, and cash equivalents, and restricted cash - end of year
Supplemental disclosure of cash flow information:
Interest paid	135	113
Income tax paid
Supplemental disclosure of non-cash investing and financing activity:
Accounts payable settled upon reverse recapitalization	$ 710

Summary of Reconciliation of Income Tax Expense Computed at Statutory Corporate Income Tax Rate to Effective Income Tax Rate (Details)	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Total income tax expense	175.00%	(8.40%)

Schedule of Estimated Annual Amortization for Intangible Assets (Details) $ in Thousands	Jun. 30, 2024 USD ($)
Disclosure Capitalized Software Net And Other Intangible Assets Net Abstract
2025	$ 224
2026	448
2027	448
2028	448
2029	$ 448

Schedule of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Leases [Abstract]
Fixed operating lease costs	$ 501	$ 425
Short-term lease costs	13	13
Total lease cost	$ 514	$ 438

Summary of Related Party Balances with Related Party (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
DIH Hong Kong [Member]
Related Party Transaction [Line Items]
Due from related party	$ 2,494	$ 2,586
Due to related party	1,376	1,470
Motek Group [Member]
Related Party Transaction [Line Items]
Due from related party	3,352	3,367
Due to related party	$ 8,357	$ 8,667

- Definition

Amount of liabilities classified as other.

+ References + Details

Income Taxes

3 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Income Taxes

15.

Income Taxes

For the three months ended June 30, 2024 and 2023, the Company recorded an income tax expense of $723 and $226, respectively. The effective tax rate was approximately 175% for the three months ended June 30, 2024 and (8.4%) for the three months ended June 30, 2023. The effective tax rate for the three months ended June, 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 months ended June 30 2023 was lower than the statutory tax rate due to losses the Company believes will not generate a future benefit. Those losses have a full valuation allowance. The effective tax rate for the three months ended June 30, 2024 isn’t comparable to the three months ended June 30, 2023 due to the pre-tax book income for three months ended June 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 June 30, 2024 and June 30, 2023, the Company had unrecognized tax benefits of $3,499 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 June 30, 2024 and June 30, 2023 accrued interest and penalties totaling to $159 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 June 30, 2024 and March 31, 2024, 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
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

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

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

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

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Income Taxes (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
Income Taxes (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Income tax expense	$ 723	$ 226
Effective tax rate, percentage	175.00%	(8.40%)
Quarterly financial information, income taxes, significant variation, description	The effective tax rate for the three months ended June, 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 months ended June 30 2023 was lower than the statutory tax rate due to losses the Company believes will not generate a future benefit. Those losses have a full valuation allowance. The effective tax rate for the three months ended June 30, 2024 isn’t comparable to the three months ended June 30, 2023 due to the pre-tax book income for three months ended June 30 2024 being close to break even.
Income tax expense, accrued interest and penalties	$ 159	$ 0
Accrual balances	1,200		$ 1,200
Unrecognized tax benefits	$ 3,499	$ 0

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Subparagraph (ee)
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
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-Name Accounting Standards Codification
-Section 55
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-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

+ Details

Schedule of Weighted Average Remaining Lease Term and Discount Rate (Details)	Jun. 30, 2024	Mar. 31, 2024
Leases [Abstract]
Weighted-average remaining lease term (in years)	2 years 6 months 7 days	2 years 7 months 17 days
Weighted-average discount rate	4.00%	4.00%

Other Current Assets

3 Months Ended

Jun. 30, 2024

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

Other Current Assets

Other current assets

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


	As of June 30, 2024		As of March 31, 2024
	(As Restated)
Deferred cost of sales	$	3,836	$	3,754
Value added tax (“VAT”) receivable		593		635
Advance payments		715		414
Other current assets		652		313
Total other current assets	$	5,796	$	5,116

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Basis of Presentation

Restatement of previously issued financial statements

Summary of Restatement - Condensed Consolidated Balance Sheets


	As of June 30, 2024
	As Previously Reported			Adjustment			As Restated
Assets
Current assets:
Accounts receivable, net of allowances of $631		5,690			773			6,463
Inventories, net		9,014			(32	)		8,982
Other current assets		6,194			(398	)		5,796
Total current assets		29,375			343			29,718
Total assets	$	38,209		$	343		$	38,552
Liabilities and Deficit
Current liabilities:
Current maturities of convertible debt		1,461			82			1,543
Accrued expenses and other current liabilities		9,950			165			10,115
Total current liabilities		48,240			247			48,487
Other non-current liabilities		4,304			154			4,458
Total liabilities	$	72,204		$	401		$	72,605
Commitments and contingencies
Deficit:
Additional paid-in-capital		3,685			(362	)		3,323
Accumulated deficit		(35,826	)		304			(35,522	)
Total deficit	$	(33,995	)	$	(58	)	$	(34,053	)
Total liabilities and deficit	$	38,209		$	343		$	38,552

Summary of Restatement - Condensed Consolidated Statements of Operations


	For the Three Months Ended June 30, 2024
	Reported			Adjustment			As Restated
Revenue	$	16,187		$	773		$	16,960
Cost of sales		7,521			(16	)		7,505

Gross profit		8,666			789			9,455
Operating expenses:
Selling, general, and administrative expense		8,676			(66	)		8,610
Total operating expenses		10,320			(66	)		10,254
Operating loss		(1,654	)		855			(799	)
Other income (expense):
Other income (expense), net		1,898			(551	)		1,347
Total other income (expense)		1,763			(551	)		1,212
Income (loss) before income taxes		109			304			413
Net loss	$	(614	)	$	304		$	(310	)

Net loss per share
Net loss per share, basic and diluted	$	(0.02	)	$	0.01		$	(0.01	)
Weighted average common shares outstanding
Weighted average common shares outstanding, basic and diluted		34,545			—			34,545

Summary of Restatement - Condensed Consolidated Statements of Cash Flows


	For the Three Months Ended June 30, 2024
	Reported			Adjustment			As Restated
Cash flows from operating activities:
Net loss	$	(614	)	$	304		$	(310	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Change in fair value of convertible debt and warrant liability		—			105			105
Foreign exchange (gain) loss		(1,899	)		32			(1,867	)
Changes in operating assets and liabilities:
Accounts receivable		(489	)		(773	)		(1,262	)
Other assets		(872	)		398			(474	)
Other liabilities		—			154			154
Accrued expense and other current liabilities		1,003			(220	)		783
Net cash used in operating activities		(2,010	)		—			(2,010	)

Foreign Currency Reporting

Use of Estimates

Concentration of Credit Risk

Emerging Growth Company

Accounting Pronouncements Recently Adopted and Recent Accounting Pronouncements Not Yet Adopted

Accounting Pronouncements Recently Adopted

Recent Accounting Pronouncements Not Yet Adopted

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net loss	$ (310)	$ (2,913)
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments	(1,388)	841
Pension liability adjustments	(291)	(420)
Other comprehensive (loss) income	(1,679)	421
Comprehensive loss	$ (1,989)	$ (2,492)

- 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	Jun. 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

3 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

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


	As of June 30, 2024			As of March 31, 2024
Computer software and hardware	$	855		$	849
Machinery and equipment		784			807
Leasehold improvements		1,331			1,357
Furniture and fixtures		842			871
Vehicles		68			70
Demonstration units		241			222
Property and equipment		4,121			4,176
Less: accumulated depreciation		(3,457	)		(3,646	)
Property and equipment, net	$	664		$	530

Depreciation expense totaled $91 and $79 for the three months ended June 30, 2024 and 2023, respectively.

Business and Organization

3 Months Ended

Jun. 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/A 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 Capital Resources

As of June 30, 2024, the Company had $2.7 million in cash and cash equivalents. The Company’s sources of liquidity have been predominantly from proceeds received from product sales and services provided. The Company’s sources of liquidity have enabled the Company to expand the installation base and grow its market share.

The Company’s net losses began in 2020 and continued through the three months ended June 30, 2024. The Company’s historical operating losses resulted in an accumulated deficit of $35.5 million as of June 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 three months ended June 30, 2024, the Company had negative cash flows from operating activities and negative operating results. The Company continues to take steps to streamline its organization and cost structure as well as improve future revenue growth.

The Company’s revenue has increased by 30.0%, from $13,045 to $16,960, for the three months ended June 30, 2023 and 2024, respectively. The Company plans to continue to fund its growth through cash flows from operations and future debt and equity financing. The Company believes that its current cash and cash equivalents, together with cash provided by operating activities will provide adequate liquidity through one year from the date that these condensed consolidated financial statements are issued.

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 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.