Westell (WSTL) 10-Q 7 Feb 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2019	Jan. 24, 2020
Entity Registrant Name	WESTELL TECHNOLOGIES INC
Entity Central Index Key	0001002135
Current Fiscal Year End Date	--03-31
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Current Reporting Status	Yes
Entity Shell Company	false
Class A Common Stock
Entity Common Stock, Shares Outstanding		12,222,806
Class B Common Stock
Entity Common Stock, Shares Outstanding		3,484,287

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Dec. 31, 2019	Mar. 31, 2019
Current assets:
Cash and cash equivalents	$ 21,990	$ 25,457
Accounts receivable (net of allowance of $100 at December 31, 2019, and March 31, 2019)	4,933	6,865
Inventories	7,622	9,801
Prepaid expenses and other current assets	1,703	1,706
Total current assets	36,248	43,829
Land, property and equipment, gross	8,146	8,109
Less accumulated depreciation and amortization	(7,073)	(6,811)
Land, property and equipment, net	1,073	1,298
Intangible assets, net	4,141	3,278
Right-of-use assets on operating leases, net	810
Other non-current assets	257	492
Total assets	42,529	48,897
Current liabilities:
Accounts payable	2,821	2,313
Accrued expenses	3,422	3,567	[1]
Deferred revenue	1,314	1,217
Total current liabilities	7,557	7,097
Deferred revenue non-current	268	444
Other non-current liabilities	379	176
Total liabilities	8,204	7,717
Commitments and contingencies (Note 11)
Stockholders’ equity:
Preferred stock, par $0.01, Authorized - 1,000,000 shares. Issued and outstanding - none	0	0
Additional paid-in capital	419,453	418,859
Treasury stock at cost – 5,214,597 and 5,122,414 shares at December 31, 2019, and March 31, 2019, respectively	(37,325)	(37,135)
Accumulated deficit	(347,960)	(340,698)
Total stockholders’ equity	34,325	41,180
Total liabilities and stockholders’ equity	42,529	48,897
Class A Common Stock
Stockholders’ equity:
Common stock, value	122	119
Class B Common Stock
Stockholders’ equity:
Common stock, value	$ 35	$ 35
[1]	(1) Includes a $0.3 million accrual for loss contingencies related to discontinued operations. See Note 11.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2019	Mar. 31, 2019
Accounts receivable, allowance	$ 100	$ 100
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Treasury stock, shares	5,214,597	5,122,414
Class A Common Stock
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	109,000,000	109,000,000
Common stock, shares outstanding	12,222,806	11,909,979
Class B Common Stock
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	3,484,287	3,484,287
Common stock, shares outstanding	3,484,287	3,484,287

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Revenue		$ 7,159	$ 10,722	$ 23,730	$ 33,865
Cost of revenue		4,379	6,132	16,125	19,147
Gross profit		2,780	4,590	7,605	14,718
Operating expenses
Research and development		1,222	1,736	4,227	5,011
Sales and marketing		1,556	1,999	6,147	6,012
General and administrative		1,093	1,738	3,706	4,672
Intangible amortization		308	830	924	2,652
Restructuring Charges		234	0	234	0
Total operating expenses		4,413	6,303	15,238	18,347
Operating profit (loss)		(1,633)	(1,713)	(7,633)	(3,629)
Other income, net		109	158	398	442
Income (loss) before income taxes		(1,524)	(1,555)	(7,235)	(3,187)
Income tax benefit (expense)		(20)	(1)	(27)	(11)
Net income (loss) from continuing operations		(1,544)	(1,556)	(7,262)	(3,198)
Income from discontinued operations, net of tax	[1]				(138)
Net income (loss) (2)	[2]	$ (1,544)	$ (1,556)	$ (7,262)	$ (3,336)
Basic net income (loss) from continuing operations		$ (0.10)	$ (0.10)	$ (0.47)	$ (0.21)
Basic net income (loss) from discontinued operations		0	0	0	(0.01)
Basic		(0.10)	(0.10)	(0.47)	(0.21)	[3]
Diluted net income (loss) from continuing operations		(0.10)	(0.10)	(0.47)	(0.21)
Diluted net income (loss) from discontinued operations		0	0	0	(0.01)
Diluted		$ (0.10)	$ (0.10)	$ (0.47)	$ (0.21)	[3]
Weighted-average number of common shares outstanding:
Basic (shares)		15,575	15,524	15,514	15,576
Effect of dilutive securities: restricted stock, restricted stock units, performance stock units and stock options (4)	[4]	0	0	0	0
Diluted (shares)		15,575	15,524	15,514	15,576
[1]	See Note 1 for additional information regarding discontinued operations.
[2]	Net income (loss) and comprehensive income (loss) are the same for the periods reported.
[3]	Per share amounts may not sum to totals due to rounding.
[4]	The Company had 1.0 million and 0.9 million shares represented by common stock equivalents for the three and nine months ended December 31, 2019, respectively, and 1.1 million and 1.0 million for the three and nine months ended December 31, 2018, respectively, which were not included in the computation of average dilutive shares outstanding because they were anti-dilutive. In periods with a net loss from continuing operations, the basic loss per share equals the diluted loss per share as all common stock equivalents are excluded from the per share calculation.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) Condensed Consolidated Statements of Operations Parenthetical (Unaudited) - shares shares in Millions	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1	1.1	0.9	1

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Unaudited) Statement - USD ($) $ in Thousands		Total		Common Stock [Member]Common Class A [Member]	Common Stock [Member]Common Class B [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]
Stockholders' Equity Attributable to Parent at Mar. 31, 2018		$ 52,295		$ 121	$ 35	$ 417,691	$ (35,907)	$ (329,645)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative Effect on Retained Earnings, Net of Tax | Accounting Standards Update 2014-09 [Member]		329						329
Net income (loss)		(39)						(39)
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture		0		2		(2)
Treasury Stock, Value, Acquired, Cost Method		(405)		(1)			(404)
Stock-based compensation		291				291
Stockholders' Equity Attributable to Parent at Jun. 30, 2018		52,471		122	35	417,980	(36,311)	(329,355)
Stockholders' Equity Attributable to Parent at Mar. 31, 2018		52,295		121	35	417,691	(35,907)	(329,645)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	[1]	(3,336)
Stock-based compensation		889
Stockholders' Equity Attributable to Parent at Dec. 31, 2018		49,139		120	35	418,577	(36,941)	(332,652)
Stockholders' Equity Attributable to Parent at Jun. 30, 2018		52,471		122	35	417,980	(36,311)	(329,355)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(1,741)						(1,741)
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture		0		1		(1)
Treasury Stock, Value, Acquired, Cost Method		(200)		(1)			(199)
Stock-based compensation		295				295
Stockholders' Equity Attributable to Parent at Sep. 30, 2018		50,825		122	35	418,274	(36,510)	(331,096)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(1,556)	[1]					(1,556)
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture		0		0		0
Treasury Stock, Value, Acquired, Cost Method		(433)		(2)			(431)
Stock-based compensation		303				303
Stockholders' Equity Attributable to Parent at Dec. 31, 2018		49,139		120	35	418,577	(36,941)	(332,652)
Stockholders' Equity Attributable to Parent at Mar. 31, 2019		41,180		119	35	418,859	(37,135)	(340,698)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(2,157)						(2,157)
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture		0		3		(3)
Treasury Stock, Value, Acquired, Cost Method		(173)		(1)			(172)
Stock-based compensation		244				244
Stockholders' Equity Attributable to Parent at Jun. 30, 2019		39,094		121	35	419,100	(37,307)	(342,855)
Stockholders' Equity Attributable to Parent at Mar. 31, 2019		41,180		119	35	418,859	(37,135)	(340,698)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	[1]	(7,262)
Stock-based compensation		597
Stockholders' Equity Attributable to Parent at Dec. 31, 2019		34,325		122	35	419,453	(37,325)	(347,960)
Stockholders' Equity Attributable to Parent at Jun. 30, 2019		39,094		121	35	419,100	(37,307)	(342,855)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(3,561)						(3,561)
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture		1		1
Treasury Stock, Value, Acquired, Cost Method		(16)					(16)
Stock-based compensation		201				201
Stockholders' Equity Attributable to Parent at Sep. 30, 2019		35,719		122	35	419,301	(37,323)	(346,416)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(1,544)	[1]					(1,544)
Shares Issued, Value, Share-based Payment Arrangement, before Forfeiture		0		0		0
Treasury Stock, Value, Acquired, Cost Method		(2)		0			(2)
Stock-based compensation		152				152
Stockholders' Equity Attributable to Parent at Dec. 31, 2019		$ 34,325		$ 122	$ 35	$ 419,453	$ (37,325)	$ (347,960)
[1]	Net income (loss) and comprehensive income (loss) are the same for the periods reported.

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands		9 Months Ended
		Dec. 31, 2019		Dec. 31, 2018
Cash flows from operating activities:
Net income (loss)	[1]	$ (7,262)		$ (3,336)
Reconciliation of net loss to net cash used in operating activities:
Depreciation and amortization		1,426		3,092
Stock-based compensation		597		889
Loss (gain) on sale of fixed assets		(11)		1
Restructuring		234
Exchange rate loss (gain)		(2)		3
Changes in assets and liabilities:
Accounts receivable		1,934		1,892
Inventories		2,179		(941)
Prepaid expenses and other current assets		3		(353)
Other assets		(575)		11
Deferred revenue		(79)		(1,114)	[2]
Accounts payable and accrued expenses		332		494
Net cash provided by (used in) operating activities		(1,224)		638
Cash flows from investing activities:
Maturities of other short-term investments				2,779
Proceeds from sale of fixed assets		11
Purchase of product licensing rights		(1,950)	[3]	0
Purchases of property and equipment		(113)		(273)
Net cash provided by (used in) investing activities		(2,052)		2,506
Cash flows from financing activities:
Purchases of treasury stock		(191)		(1,038)
Net cash provided by (used in) financing activities		(191)		(1,038)
Gain (loss) of exchange rate changes on cash		0		(4)
Net increase (decrease) in cash and cash equivalents		(3,467)		2,102
Net increase (decrease) in cash and cash equivalents		25,457		24,963
Cash and cash equivalents, end of period		$ 21,990		$ 27,065
[1]	Net income (loss) and comprehensive income (loss) are the same for the periods reported.
[2]	Includes the cumulative effect adjustment of the ASC 606 adoption.
[3]	During the quarter ended September 30, 2019, the Company made a $950,000 payment for the purchase of product licensing rights. The remaining $1.0 million that is due is recorded in Accounts Payable as of December 31, 2019. The corresponding asset is recorded in intangible assets.

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) Condensed Consolidated Statements of Cash Flow Parenthetical (Unaudited) - USD ($) $ in Thousands		3 Months Ended
		Dec. 31, 2019	Sep. 30, 2019
Statement of Cash Flows [Abstract]
Payments to Acquire Productive Assets		$ 950	$ 950
FuturecashpaymentforAcquiredIntangbeAsset	[1]	$ 1,000
[1]	During the quarter ended September 30, 2019, the Company made a $950,000 payment for the purchase of product licensing rights. The remaining $1.0 million that is due is recorded in Accounts Payable as of December 31, 2019. The corresponding asset is recorded in intangible assets.

Basis of Presentation (Notes)

Basis of Presentation (Notes)	9 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Description of Business Westell Technologies, Inc. (the Company) is a holding company. Its wholly owned subsidiary, Westell, Inc., designs and distributes telecommunications products, which are sold primarily to major telephone companies. Basis of Presentation and Reporting The accompanying Condensed Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. The Condensed Consolidated Financial Statements have been prepared using generally accepted accounting principles (GAAP) in the United States for interim financial reporting, and consistent with the instructions of Form 10-Q and Article 10 of Regulation S-X and, accordingly, they do not include all of the information and footnotes required in the annual consolidated financial statements and accompanying footnotes. The Condensed Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2019 . All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the unaudited interim financial statements included herein reflect all adjustments, consisting of normal recurring adjustments, necessary to present fairly the Company’s condensed consolidated financial position and the results of operations, comprehensive income (loss) and cash flows at December 31, 2019 , and for all periods presented. The results of operations for the periods presented are not necessarily indicative of the results that may be expected for fiscal year 2020 . Discontinued Operations During the quarter ended September 30, 2018, the Company recorded indemnification expense related to probable loss contingencies associated with a major customer contract related to a business which was previously sold and therefore is presented as discontinued operations. On July 24, 2019, the Company signed a settlement agreement related to this matter. The $0.3 million settlement, which was fully covered by the accrual on March 31, 2019, was paid in the quarter ended December 31, 2019. The Condensed Consolidated Statements of Cash Flows include discontinued operations. See Note 11 and Note 15 for additional information. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and that affect revenue and expenses during the periods reported. Estimates are used when accounting for the allowance for uncollectible accounts receivable, net realizable value of inventory, product warranty accrued, relative selling prices, stock-based compensation, intangible assets fair value, depreciation, income taxes, right-of-use lease assets and related lease liabilities, and contingencies, among other things. Actual results could differ from those estimates. Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (ASU 2016-02). In September 2017, the FASB issued ASU 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842) (ASU 2017-13), which provides additional implementation guidance on ASU 2016-02. ASU 2016-02 requires lessees to recognize leases on the balance sheet as right-of-use assets, representing the right to use the underlying asset for the lease term, and a corresponding lease liability for leases with terms greater than one year. The liability is equal to the present value of lease payments while the right-of-use asset is based on the liability, subject to adjustment, such as prepaid lease payments. In July 2018, the FASB issued ASU 2018-10, Codification Improvements to Topic 842 (Leases) , which provides narrow amendments to clarify how to apply certain aspects of the new lease standard. In July 2018, the FASB also issued ASU 2018-11, Targeted Improvements . The amendments in this ASU provide for an additional transition method in which an entity applying the lease standard at adoption date recognizes a cumulative-effect adjustment to the opening balance of retained earnings (deficit) in the period of adoption. The Company adopted the lease standard on April 1, 2019, using the modified retrospective method. Under this method, the new guidance applied to existing and new leases on the date of initial application while comparative prior periods are reported in accordance with the Topic 840 guidance effective prior to April 1, 2019, and requiring no retrospective adjustments. Upon adoption, total assets and liabilities increased due to recording the right-of-use assets of $1.3 million and lease liabilities of $1.2 million . Refer to Note 2 for additional disclosures around leases. In July 2018, the FASB issued ASU 2018-09, Codification Improvements (ASU 2018-09). ASU 2018-09 does not prescribe any new accounting guidance, but instead makes minor improvements and clarifications of several different FASB Accounting Standards Codification areas based on comments and suggestions made by various stakeholders. The Company adopted ASU 2018-09 effective April 1, 2019. The amendments had no impact to the Company's Condensed Consolidated Financial Statements. Recently Issued Accounting Pronouncements Not Yet Adopted In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) (ASU 2019-12). The amendments in ASU 2019-12 seek to simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application and simplify GAAP in other areas of Topic 740. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2019-12 may have on the Company's Condensed Consolidated Financial Statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (ASU 2018-13). This update modifies the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement. Certain disclosure requirements established in Topic 820 have been removed, some have been modified and new disclosure requirements were added. This new standard is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact that ASU 2018-13 may have on the Company’s Condensed Consolidated Financial Statements and related disclosures. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (ASU 2018-15). The main objective of ASU 2018-15 is to align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amendments in this update require that a customer in a hosting arrangement that is a service contract follow the guidance in Subtopic 350-40 to determine which implementation costs should be capitalized as an asset and which costs should be expensed and states that any capitalized implementation costs should be expensed over the term of the hosting arrangement. This new standard is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact that ASU 2018-15 may have on the Company’s Condensed Consolidated Financial Statements. In November 2018, the FASB issued ASU 2018-18 Collaborative Arrangements (Topic 808) (ASU 2018-18). The update provides guidance on the interaction between Revenue Recognition (Topic 606) and Collaborative Arrangements (Topic 808) by aligning the unit of account guidance between the two topics and clarifying whether certain transactions between collaborative participants should be accounted for as revenue under Topic 606. ASU 2018-18 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2018-18 may have on the Company's Condensed Consolidated Financial Statements. In June 2016, the FASB issued ASU 2016-13, Financial Inst rument s -Credit Losses (Topic 326) (ASU 2016-13). ASU 2016-13 will replace the current incurred loss approach with a new expected credit loss impairment model for trade receivables, loans, and other financial instruments. Under the new model, the estimate of expected credit losses will be based on historical experience, current conditions and reasonable and supportable forecasts. For the Company, ASU 2016-13 is effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years. E arly adoption permitted. Application of the amendments is through a cumulative-effect adjustment to retained earnings as of the effective date. The Company is currently evaluating the impact of ASU 2016-13 on the Company's Condensed Consolidated Financial Statements.

Leases (Notes)

Leases (Notes)	9 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases of Lessee Disclosure [Text Block]	Leases The Company adopted ASC 842 effective April 1, 2019, which resulted in an increase to total assets of $1.3 million to record the right-of-use (ROU) assets for operating leases of facilities and an increase in total liabilities of $1.2 million to record the associated lease liabilities. The difference between operating lease liabilities and ROU assets recognized is primarily due to prepaid rent and deferred rent accruals recorded under prior lease accounting standards. ASC 842 requires such balances to be reclassified against ROU assets at transition. The adoption did not have any impact on the Company's Condensed Consolidated Statements of Operations or the Condensed Consolidated Statements of Cash Flows. ROU assets represent the Company's right to use an underlying asset during the lease term and lease liabilities represent the Company's obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the net present value of remaining fixed lease payments over the lease term. Lease terms used to calculate the present value of the lease payments include any options to extend, renew, or terminate the lease, when it is reasonably certain that these options will be exercised. ROU assets also include any advance lease payments made and exclude any lease incentives. As the implicit interest rate for our leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Lease expense is recognized on a straight-line basis over the lease term. The Company has lease arrangements with non-lease components that are not in-substance fixed and considered variable, which were not included in the carrying balances of the right-of-use asset and lease liability. The Company does not have any finance leases. The Company elected the package of practical expedients, which among other things, allows the Company to carry forward historical lease classifications. Leases with an initial term of 12 months or less are not recorded on the Condensed Consolidated Balance Sheets. The Company also made the accounting policy election to account for each separate lease component and non-lease component associated with that lease component as a single lease component, thus causing all fixed payments to be capitalized. The Company determines at inception whether an arrangement is a lease. The Company reviews the impairment ROU assets consistent with the approach applied to other long-lived assets. ROU assets are reviewed for recoverability whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment loss is recorded for the excess of the asset’s carrying amount over its fair value. The Company's operating leases primarily include building leases for the corporate headquarters in Aurora, IL, an engineering and service center in Dublin, OH, and office space in Manchester, NH. Future minimum lease payments as of December 31, 2019 , consisted of the following (in thousands): Fiscal Year Operating Leases 2020 (1) $ 184 2021 420 2022 67 2023 69 2024 70 Thereafter 66 Total lease payments 876 Less: imputed interest (46 ) Total operating lease liabilities $ 830 _______ (1) Represents the future minimum operating lease payments expected to be made over the remaining balance of the fiscal year. As of December 31, 2019 , the weighted-average remaining lease term was 2.5 years and the weighted-average discount rate was 4.3% . The Company is currently evaluating renewal and replacement lease options for the corporate headquarters in Aurora, IL which expires on September 30, 2020 . During the second quarter of fiscal year 2019, as a cost savings effort, the Company executed a new 63 month lease for the Dublin, OH design service center rather than executing the two year option to extend the existing lease as previously assumed. The new lease commenced on December 1, 2019 and has a reduced footprint which is more suitable to our current operation. The new lease includes a renewal option to extend the initial lease term for an additional three years. The lease also includes a termination option effective the last day of the 39th month of the lease term. The cost to terminate under this option would be approximately $70,000 . At this time, the Company does not expect to terminate the lease at the end of the 39 th month of the lease term and so the cost to terminate is not included in the ROU asset and lease liability balance. Our leases in Dublin and Manchester include variable lease payments that are not included in the lease liability balances as they are based on the expenses which can vary during the term of each lease. All rent payments in the Aurora lease are fixed and as such are included in the lease liability balance. Lease expenses are included in Cost of revenue, Sales and marketing, Research and development, and General and administrative in the Company's Condensed Consolidated Statements of Operations. The components of lease expense are as follows: (in thousands) Three months ended December 31, 2019 Nine months ended December 31, 2019 Operating lease expense $ 202 $ 610 Variable lease expense (1) 25 88 Total lease expense (2) $ 227 $ 698 _______ (1) Variable lease expense is related to our leased real estate in Ohio and New Hampshire and primarily includes labor and operational costs as well as taxes and insurance. (2) Short-term lease expense is immaterial. For the nine months ended December 31, 2019 , cash paid for operating leases included in the measurement of lease liabilities was $0.5 million . All of these payments are presented in Operating activities cash flows on the Condensed Consolidated Statements of Cash Flows. The following table summarizes the classification of ROU assets and lease liabilities as of December 31, 2019 : (in thousands) December 31, 2019 Balance Sheet Classification Assets: ROU assets $ 810 Right-of-use assets on operating leases, net Liabilities: Current operating lease liability 566 Accrued expenses Non-current operating lease liabilities 264 Other non-current liabilities Total lease liabilities $ 830

Revenue Recognition (Notes)

Revenue Recognition (Notes)	9 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	Revenue Recognition and Deferred Revenue The Company records revenue based on a five-step model in accordance with ASC Topic 606, Revenue From Contracts With Customers (ASC 606). The Company's revenue is derived from the sale of products, software, and services identified in contracts. A contract exists when both parties have an approved agreement that creates enforceable rights and obligations, identifies performance obligations and payment terms and has commercial substance. The Company records revenue from these contracts when control of the products or services transfer to the customer. The amount of revenue to be recognized is based upon the consideration, including the impact of any variable consideration, that the Company expects to be entitled to receive in exchange for these products and services. Disaggregation of revenue The following table disaggregates our revenue by major source: (In thousands) Three months ended December 31, Nine months ended December 31, 2019 2018 2019 2018 Revenue: Products $ 5,842 $ 9,400 $ 19,974 $ 30,230 Software 92 408 272 982 Services 1,225 914 3,484 2,653 Total revenue $ 7,159 $ 10,722 $ 23,730 $ 33,865 The following is the expected future revenue recognition timing of deferred revenue as of December 31, 2019 : < 1 year 1-2 years > 2 years Deferred Revenue $ 1,314 $ 145 $ 123 During the nine months ended December 31, 2019 , and December 31, 2018 , the Company recognized $1.1 million and $1.6 million of revenue, respectively, related to contract liabilities at the beginning of the periods. The Company allows certain customers to return unused product under specified terms and conditions. The Company estimates product returns based on historical sales and return trends and records a corresponding refund liability. The refund liability is included within Accrued expenses on the accompanying Condensed Consolidated Balance Sheets. Additionally, the Company records an asset based on historical experience for the amount of product we expect to return to inventory as a result of the return, which is recorded in Prepaid and other current assets in the Condensed Consolidated Balance Sheets. The gross product return asset was $0.1 million and $0.2 million at December 31, 2019 , and March 31, 2019, respectively.

Restructuring (Notes)

Restructuring (Notes)	9 Months Ended
	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Activities Disclosure [Text Block]	Restructuring Charges In the three and nine months ended December 31, 2019, the Company recorded a restructuring expense of $0.2 million related to employee termination costs that spanned all three segments. The Company did not record any restructuring expense in the nine months ended December 31, 2018. Total liability for restructuring charges and their utilization for the three and nine months ended December 31, 2019, are summarized as follows: Three months ended December 31, 2019 Nine months ended December 31, 2019 (in thousands) Employee related Other costs Total Employee related Other costs Total Liability at beginning of period $ — $ — $ — $ — $ — $ — Charged 234 — 234 234 — 234 Paid (227 ) — (227 ) (227 ) — (227 ) Liability at end of period $ 7 $ — $ 7 $ 7 $ — $ 7

Interim Segment Information (No

Interim Segment Information (Notes)	9 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Interim Segment Information	Interim Segment Information Segment information is presented in accordance with a “management approach", which designates the internal reporting used by the chief operating decision-maker (CODM) for making decisions and assessing performance as the source of the Company's reportable segments. Westell’s Chief Executive Officer is the CODM. The CODM continues to define segment profit as gross profit less research and development expenses. The accounting policies of the segments are the same as those for Westell Technologies, Inc. described in the summary of significant accounting policies included in the Company's Annual Report on Form 10-K for year ended March 31, 2019, and as updated in this filing. The Company’s three reportable segments are as follows: In-Building Wireless (IBW) Segment The IBW segment solutions enable cellular and public safety coverage in stadiums, arenas, malls, buildings, and other indoor areas not served well or at all by the existing "macro" outdoor wireless network. For commercial service, solutions include distributed antenna systems (DAS) conditioners and digital repeaters. For the public safety market, solutions include half-watt and two-watt Class B repeaters, our Class A repeater product suite and battery backup units. IBW also offers ancillary products that consist of passive system components and antennas for both the commercial and public safety markets. Intelligent Site Management (ISM) Segment ISM segment solutions include a suite of remote units, which are network devices used for on-site processing. Remotes provide on-site machine-to-machine (M2M) communications that enable operators to remotely monitor, manage, and control site infrastructure and support systems. Remotes can be and often are combined with our Optima management software system. ISM also offers support services (i.e., maintenance agreements) and deployment services (i.e., installation). Communications Network Solutions (CNS) Segment CNS segment solutions include a broad range of hardened network infrastructure offerings suitable for both indoor and outdoor use. The offerings consist of integrated cabinets, power distribution products, copper and fiber network connectivity panels, fiber access products and T1 network interface units (NIUs). Segment information for the three and nine months ended December 31, 2019 , and 2018 , is set forth below: Three months ended December 31, 2019 (in thousands) IBW ISM CNS Total Revenue $ 2,466 $ 2,456 $ 2,237 $ 7,159 Cost of revenue 1,657 991 1,731 4,379 Gross profit 809 1,465 506 2,780 Gross margin 32.8 % 59.6 % 22.6 % 38.8 % Research and development 470 505 247 1,222 Segment profit $ 339 $ 960 $ 259 1,558 Operating expenses: Sales and marketing 1,556 General and administrative 1,093 Intangible amortization 308 Restructuring 234 Operating profit (loss) (1,633 ) Other income, net 109 Income tax benefit (expense) (20 ) Net income (loss) from continuing operations $ (1,544 ) Three months ended December 31, 2018 (in thousands) IBW ISM CNS Total Revenue $ 2,794 $ 5,116 $ 2,812 $ 10,722 Cost of revenue 1,725 2,217 2,190 6,132 Gross profit 1,069 2,899 622 4,590 Gross margin 38.3 % 56.7 % 22.1 % 42.8 % Research and development 682 570 484 1,736 Segment profit $ 387 $ 2,329 $ 138 2,854 Operating expenses: Sales and marketing 1,999 General and administrative 1,738 Intangible amortization 830 Operating profit (loss) (1,713 ) Other income, net 158 Income tax benefit (expense) (1 ) Net income (loss) from continuing operations $ (1,556 ) Nine months ended December 31, 2019 (in thousands) IBW ISM CNS Total Revenue $ 8,007 $ 8,197 $ 7,526 $ 23,730 Cost of revenue 5,813 4,111 6,201 16,125 Gross profit 2,194 4,086 1,325 7,605 Gross margin 27.4 % 49.8 % 17.6 % 32.0 % Research and development 1,272 1,825 1,130 4,227 Segment profit $ 922 $ 2,261 $ 195 3,378 Operating expenses: Sales and marketing 6,147 General and administrative 3,706 Intangible amortization 924 Restructuring 234 Operating profit (loss) (7,633 ) Other income, net 398 Income tax benefit (expense) (27 ) Net income (loss) from continuing operations $ (7,262 ) Nine months ended December 31, 2018 (in thousands) IBW ISM CNS Total Revenue $ 9,997 $ 13,506 $ 10,362 $ 33,865 Cost of revenue 5,574 6,237 7,336 19,147 Gross profit 4,423 7,269 3,026 14,718 Gross margin 44.2 % 53.8 % 29.2 % 43.5 % Research and development 2,071 1,697 1,243 5,011 Segment profit (loss) $ 2,352 $ 5,572 $ 1,783 9,707 Operating expenses: Sales and marketing 6,012 General and administrative 4,672 Intangible amortization 2,652 Operating profit (loss) (3,629 ) Other income, net 442 Income tax benefit (expense) (11 ) Net income (loss) from continuing operations $ (3,198 ) Segment asset information is not reported to or used by the CODM.

Inventories (Notes)

Inventories (Notes)	9 Months Ended
	Dec. 31, 2019
Inventory, Net [Abstract]
Inventories	Inventories Inventories are stated at the lower of cost, on a first-in, first-out basis, or net realizable value. The components of net inventories are as follows: (in thousands) December 31, 2019 March 31, 2019 Raw materials $ 2,263 $ 3,445 Finished goods 5,359 6,356 Total inventories $ 7,622 $ 9,801 The Company records provisions against inventory for excess and obsolete inventory, which are determined based on the Company's best estimates of future demand, product lifecycle status and product development plans. These provisions reduce the inventory cost basis. The Company recorded provision for excess and obsolete inventory with a charge of $2.0 million in the nine months ended December 31, 2019. The charges for the provision for excess and obsolete inventory for the three months ended December 31, 2019, and three and nine months ended December 31, 2018, were negligible. These costs are presented in Cost of revenue on the Condensed Consolidated Statements of Operations. The Company believes the estimates and assumptions underlying its provisions are reasonable. However, there is risk that additional charges may be necessary if future demand is less than current forecasts due to rapid technological changes, uncertain customer requirements, or other factors .

Stock-Based Compensation (Notes

Stock-Based Compensation (Notes)	9 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement, Noncash Expense [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Westell Technologies, Inc. 2019 Omnibus Incentive Compensation Plan (the 2019 Plan) was approved at the annual meeting of stockholders on September 17, 2019. The 2019 Plan replaced the Westell Technologies, Inc. 2015 Omnibus Incentive Compensation Plan (the 2015 Plan). The 2019 Plan includes a total of 1,000,000 shares of Class A Common Stock (Shares) plus the number of Shares reserved for issuance under the 2015 Plan that have not been granted or reserved for issuance under an outstanding award that may be issued under the 2019 Omnibus Plan. If any award granted under the 2019 Plan or the 2015 Plan is canceled, terminates, expires, or lapses for any reason, any Shares subject to such award shall again be available for the grant of an award under the 2019 Plan. Shares subject to an award shall not again be made available for issuance under the Plan if such Shares are: (a) Shares delivered to or withheld by the Company to pay the grant or purchase price of an award, or (b) Shares delivered to or withheld by the Company to pay the withholding taxes related to an award. Any awards or portions thereof that are settled in cash and not in Shares shall not be counted against the foregoing Share limit. The stock options, restricted stock awards, and restricted stock units (RSUs) awarded under both the 2019 Plan and the 2015 Plan generally vest in equal annual installments over 3 years for employees and 1 year for non-employee directors. Performance stock units (PSUs) earned vest over the performance period. Certain awards provide for accelerated vesting if there is a change in control (as defined in the 2019 Plan and the 2015 Plan), or when provided within individual employment contracts. The Company accounts for forfeitures as they occur. The Company issues new shares for stock awards under the 2019 Plan and the 2015 Plan. The following table is a summary of total stock-based compensation expense resulting from stock options, restricted stock, RSUs and PSUs, during the three and nine months ended December 31, 2019 , and 2018 : Three months ended December 31, Nine months ended December 31, (in thousands) 2019 2018 2019 2018 Stock-based compensation expense $ 152 $ 303 $ 597 $ 889 Income tax benefit — — — — Total stock-based compensation expense, after taxes $ 152 $ 303 $ 597 $ 889 Stock Options Stock option activity for the nine months ended December 31, 2019 , is as follows: Shares Weighted-Average Exercise Price Per Share Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (1) (in thousands) Outstanding on March 31, 2019 293,478 $ 4.28 4.4 $ — Granted 150,000 1.35 Exercised — — Forfeited (66,667 ) 3.14 Expired (145,624 ) 5.39 Outstanding on December 31, 2019 231,187 $ 2.01 5.4 $ — _______ (1) The intrinsic value for the stock options is calculated based on the difference between the exercise price of the underlying awards and the Westell Technologies’ closing stock price as of the respective reporting date. Restricted Stock The following table sets forth restricted stock activity for the nine months ended December 31, 2019 : Shares Weighted-Average Grant Date Fair Value Non-vested as of March 31, 2019 63,334 $ 2.86 Granted 128,584 1.39 Vested (63,334 ) 2.86 Forfeited — — Non-vested as of December 31, 2019 128,584 $ 1.39 RSUs The following table sets forth the RSU activity for the nine months ended December 31, 2019 : Shares Weighted-Average Grant Date Fair Value Non-vested as of March 31, 2019 665,127 $ 3.03 Granted 301,037 1.73 Vested (271,426 ) 3.10 Forfeited (239,879 ) 2.69 Non-vested as of December 31, 2019 454,859 $ 2.31 PSUs PSUs will be earned primarily based upon achievement of performance goals tied to growing revenue and to non-GAAP profitability targets for fiscal year 2020. Upon vesting, the PSUs convert into shares of Class A Common Stock of the Company on a one-for-one basis. The following table sets forth the PSU activity for the nine months ended December 31, 2019 : Shares Weighted-Average Grant Date Fair Value Non-vested as of March 31, 2019 (at target) 5,000 $ 3.14 Granted, at target 216,144 1.89 Vested (5,000 ) 3.14 Forfeited (127,498 ) 2.07 Non-vested as of December 31, 2019 (at target) 88,646 $ 1.63

Product Warranties (Notes)

Product Warranties (Notes)	9 Months Ended
	Dec. 31, 2019
Product Warranties Disclosures [Abstract]
Product Warranties	Product Warranties The Company’s products carry a limited warranty ranging from one to five years for the products within the IBW segment, typically one year for products within the ISM segment, and one to seven years for products within the CNS segment. The specific terms and conditions of those warranties vary depending upon the customer and the products sold. Factors that affect the estimate of the Company’s warranty reserve include: the number of units shipped, anticipated rates of warranty claims, and cost per claim. The Company periodically assesses the adequacy of its recorded warranty liability and adjusts the reserve as necessary. The current portions of the warranty reserve are $72,000 and $74,000 as of December 31, 2019 , and March 31, 2019 , respectively, and are presented on the Condensed Consolidated Balance Sheets in Accrued expenses. The non-current portions of the warranty reserves are $58,000 and $56,000 as of December 31, 2019 , and March 31, 2019 , respectively, and are presented on the Condensed Consolidated Balance Sheets in Other non-current liabilities. The following table presents the changes in the Company’s product warranty reserve: Three months ended December 31, Nine months ended December 31, (in thousands) 2019 2018 2019 2018 Total product warranty reserve at the beginning of the period $ 130 $ 285 $ 130 $ 300 Warranty expense to cost of revenue 17 12 51 44 Utilization (17 ) (22 ) (51 ) (69 ) Total product warranty reserve at the end of the period $ 130 $ 275 $ 130 $ 275

Variable Interest Entity and Gu

Variable Interest Entity and Guarantee (Notes)	9 Months Ended
	Dec. 31, 2019
Guarantees [Abstract]
Equity Method Investment [Text Block]	Variable Interest Entity and Guarantee The Company has a 50% equity ownership in AccessTel Kentrox Australia PTY LTD (AKA). AKA distributes network management solutions provided by the Company and the other 50% owner to one customer. The Company holds equal voting control with the other owner. All actions of AKA are decided at the board level by majority vote. The Company evaluated ASC 810, Consolidations , and concluded that AKA is a variable interest entity (VIE) and the Company has a variable interest in the VIE. The Company has concluded that it is not the primary beneficiary of AKA and, therefore, consolidation is not required. The carrying amount of the Company's investment in AKA was approximately $0.1 million as of December 31, 2019 , and March 31, 2019 , which is presented on the Condensed Consolidated Balance Sheets within Other non-current assets. The Company's revenue from sales to AKA for the three months ended December 31, 2019 , and 2018 , was $0.3 million and $0.5 million , respectively. The Company's revenue from sales to AKA for the nine months ended December 31, 2019 , and 2018 , was $1.0 million and $1.6 million , respectively. Accounts receivable from AKA was $0.2 million and $0.3 million as of December 31, 2019 , and March 31, 2019 , respectively. AKA deferred revenue, which primarily relates to maintenance contracts, was $0.6 million and $0.8 million as of December 31, 2019 , and March 31, 2019 , respectively. The Company also has provided an unlimited guarantee for the performance of the other 50% owner in AKA, which primarily provides support and engineering services to the customer. This guarantee was put in place at the request of the AKA customer. The guarantee, which is estimated to have a maximum potential future payment of $0.7 million , will stay in place as long as the contract between AKA and the customer is in place. The Company would have recourse against the other 50% owner in AKA in the event the guarantee is triggered. The Company determined that it could perform on the obligation it guaranteed at a positive rate of return and, therefore, did not assign value to the guarantee. The Company's exposure to loss as a result of its involvement with AKA, exclusive of lost profits, is limited to the items noted above.

Income Taxes (Notes)

Income Taxes (Notes)	9 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes At the end of each interim period, the Company makes its best estimate of the effective tax rate expected to be applicable for the full fiscal year and uses that rate to provide for income taxes on a current year-to-date basis before discrete items. If a reliable estimate cannot be made, the Company may make a reasonable estimate of the annual effective tax rate, including use of the actual effective rate for the year-to-date. The impact of discrete items is recorded in the quarter in which they occur. The Company utilizes the liability method of accounting for income taxes and deferred taxes, which are determined based on the differences between the financial statements and tax basis of assets and liabilities given the enacted tax laws. The Company evaluates the need for valuation allowances on the net deferred tax assets under the rules of ASC 740, Income Taxes. In assessing the realizability of the Company's deferred tax assets, the Company considers whether it is more likely than not that some or all of the deferred tax assets will be realized through the generation of future taxable income. In making this determination, the Company assessed all of the evidence available at the time, including recent earnings, forecasted income projections and historical performance. The Company determined that the negative evidence outweighed the objectively verifiable positive evidence and previously recorded a full valuation allowance against deferred tax assets. The Company will continue to reassess realizability going forward. As of December 31, 2019 , the Company had net deferred tax assets of approximately $39.0 million before a valuation allowance of $39.0 million . As of December 31, 2019, and March 31, 2019, respectively, the Company has $348,000 and $697,000 tax receivables associated with a prior AMT credit carryforward. The Company expects to recover the entire amount by 2022 via tax refunds. The decrease in the tax receivable represents a tax refund received during the third quarter. The Company recorded $20,000 and $27,000 of income tax expense in the three and nine months ended December 31, 2019 , using an effective income tax rate of (0.10)% plus discrete items. The Company recorded $1,000 and $11,000 of income tax expense in the three and nine months ended December 31, 2018 , respectively, using an effective rate of (0.32)% plus discrete items. The effective income tax rate in both periods is impacted by the intraperiod allocation as a result of income or loss from continuing operations, and states which base tax on gross margin and not pretax income.

Commitments and Contingencies (

Commitments and Contingencies (Notes)	9 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Litigation and Contingency Reserves The Company and its subsidiaries are involved in various assertions, claims, proceedings and requests for indemnification concerning intellectual property, including patent infringement suits involving technologies that may be incorporated in the Company’s products, which are being handled and defended in the ordinary course of business. These matters are in various stages of investigation and litigation, and they are being vigorously defended. Although the Company does not expect that the outcome in any of these matters, individually or collectively, will have a material adverse effect on its financial condition or results of operations, litigation is inherently unpredictable. Therefore, judgments could be rendered, or settlements entered, that could adversely affect the Company’s operating results or cash flows in a particular period. The Company routinely assesses all of its litigation and threatened litigation as to the probability of ultimately incurring a liability, and it records its best estimate of the ultimate loss in situations where it assesses the likelihood of loss as probable. In the ordinary course of operations the Company receives claims where the Company believes an unfavorable outcome is possible and/or for which it is probable and no estimate of possible losses can currently be made. A significant customer was a defendant in two patent infringement claims and is asserting possible indemnity rights under contracts with the Company. The customer has settled one matter, and initially won summary judgment for all claims in the other, but on appeal the decision was reversed. The customer has informed the Company that the customer intends to seek to recover from the Company a share of the settlement and defense costs. For the summary judgment case, the customer provided an initial allocation of its defense costs. During the fourth quarter of fiscal 2019, the Company obtained additional information to evaluate the facts for both cases and has agreed in principle to a combined settlement in the amount of $0.3 million . The parties executed a settlement agreement in which some indemnity rights are reserved. The Company paid the settlement amount in the quarter ended December 31, 2019. As of March 31, 2019, the combined settlement was unpaid and accrued on the Condensed Consolidated Balance Sheets presented in Accrued expenses. Both of these claims relate to a business which was previously sold and therefore the related expense is presented as discontinued operations. Leases The Company currently occupies office space under operating leases, with various expiration dates through February 2025. The terms the Company’s office leases provide for rental payments on a graduated scale. Lease expense is recognized on a straight-line basis over the lease term. For further details, refer to Note 2 . Leases.

Fair Value Measurements (Notes)

Fair Value Measurements (Notes)	9 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Fair value is defined by ASC 820, Fair Value Measurements and Disclosures (ASC 820) , as the price that would be received upon selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows: • Level 1 – Quoted prices in active markets for identical assets and liabilities. • Level 2 – Quoted prices in active markets for similar assets and liabilities, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. • Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. The Company’s money market funds are measured using Level 1 inputs. The following table presents available-for-sale securities measured at fair value on a recurring basis as of December 31, 2019 : (in thousands) Total Fair Value Quoted Prices in Significant Other Significant Balance Sheet Assets: Money market funds $ 21,644 $ 21,644 — — Cash and cash The following table presents available-for-sale securities measured at fair value on a recurring basis as of March 31, 2019 : (in thousands) Total Fair Value Quoted Prices in Significant Other Significant Balance Sheet Assets: Money market funds $ 25,645 $ 25,645 — — Cash and cash The fair value of the money market funds approximates their carrying amounts due to the short-term nature of these financial assets.

Share Repurchases (Notes)

Share Repurchases (Notes)	9 Months Ended
	Dec. 31, 2019
Payments for Repurchase of Equity [Abstract]
Share Repurchases	Share Repurchases In May 2017, the Board of Directors authorized a share repurchase program whereby the Company may repurchase up to an aggregate of $2.0 million of its outstanding Class A Common Stock (the 2017 authorization). The 2017 authorization is in addition to the $0.1 million that was remaining from the August 2011 $20.0 million authorization (the 2011 authorization). There were no shares repurchased under the 2017 authorization during the nine months ended December 31, 2019 . During the nine months ended December 31, 2018 , 337,653 shares were repurchased under the 2017 authorization, at a weighted average purchase price of $2.51 per share. As of December 31, 2019 , there was approximately $0.7 million remaining for additional share repurchases under the 2017 authorization. Additionally, in the nine months ended December 31, 2019 and December 31, 2018 , the Company repurchased 92,183 and 59,053 shares of Class A Common Stock, respectively, from certain employees that were surrendered to satisfy the minimum statutory tax withholding obligations on the vesting of restricted stock, RSUs and PSUs. These repurchases were not included in the authorized share repurchase programs and had a weighted-average purchase price of $2.07 and $3.24 per share, respectively.

Intangibles Assets (Notes)

Intangibles Assets (Notes)	9 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	Intangible Assets Intangible assets include customer relationships, trade names, developed technology and other intangibles. Intangible assets with determinable lives are amortized over their estimated useful lives. Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment loss is recorded for the excess of the asset’s carrying amount over its fair value. There was no intangible asset impairment during the nine months ended December 31, 2019 , or the nine months ended December 31, 2018. Product Licensing Rights On July 31, 2019, the Company entered into a five year License and Service Agreement with a public safety manufacturing company pursuant to which the Company obtained worldwide product licensing rights for existing products to be manufactured at our contract manufacturer for our IBW segment (the "Agreement"). Under the terms of the Agreement, the Company made an up-front payment of $1.0 million during the quarter ended September 30, 2019, in connection with the execution of the agreement. The Company will pay an additional $1.0 million , which is presented in Accounts Payable on the Condensed Consolidated Balance Sheet as of December 31, 2019, upon the achievement of a certain milestone, as well as royalties on future sales. In addition to the product licensing rights, the initial $1.0 million up-front payment includes training. The newly acquired product licensing rights will be amortized straight-line over the term of the Agreement. The amortization related to this intangible asset is presented in Cost of revenue on the Condensed Consolidated Statements of Operations during the three and nine months ended December 31, 2019. The Agreement also contains possible future product licensing rights for a product that is still being developed. Once development is complete, and the licensed know-how is transferred to our contract manufacturer, a third payment of $250,000 would be payable. Westell had not recorded this liability and related product licensing rights on the Condensed Consolidated Balance Sheet as of December 31, 2019 as recognition is contingent upon the future development of the product. Acquisition-related Intangible Assets During the quarter ended September 30, 2019, the Company determined there were indications of impairment on the ISM intangible assets primarily due to a significant decline in revenue. The decrease in revenue in the three months ended September 30, 2019, primarily was due to decreased sales of remote units driven by a slowdown in demand from two existing customers. The Company performed the recoverability test described above and concluded the carrying amount was recoverable. The Company concluded it was not necessary to perform a recoverability test during the quarter ended December 31, 2019.

Accrued Liabilities (Notes)

Accrued Liabilities (Notes)	9 Months Ended
	Dec. 31, 2019
accrued expenses [Text Block]	Accrued Expenses The components of accrued expenses are as follows: (in thousands) December 31, 2019 March 31, 2019 Accrued compensation $ 499 $ 656 Accrued contractual obligation 1,445 1,445 Current operating lease liability 566 — Other accrued expenses 912 1,466 (1) Total accrued expenses $ 3,422 $ 3,567 (1) _______ (1) Includes a $0.3 million accrual for loss contingencies related to discontinued operations. See Note 11 .

Land Property and Equipment (No

Land Property and Equipment (Notes)	9 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment Disclosure [Text Block]	Land, Property, and Equipment Long-lived assets consist of land, property and equipment. Long-lived assets that are held and used should be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived assets might not be recoverable. There was no long-lived asset impairment during the nine months ended December 31, 2019 , or December 31, 2018 . The components of fixed assets are as follows: (in thousands) December 31, 2019 March 31, 2019 Land $ 672 $ 672 Machinery and equipment 1,367 1,372 Office, computer and research equipment 5,319 5,267 Leasehold improvements 788 798 Land, property and equipment, gross 8,146 8,109 Less accumulated depreciation and amortization (7,073 ) (6,811 ) Land, property and equipment, net $ 1,073 $ 1,298

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed consolidated financial statements	The accompanying Condensed Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. The Condensed Consolidated Financial Statements have been prepared using generally accepted accounting principles (GAAP) in the United States for interim financial reporting, and consistent with the instructions of Form 10-Q and Article 10 of Regulation S-X and, accordingly, they do not include all of the information and footnotes required in the annual consolidated financial statements and accompanying footnotes. The Condensed Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended March 31, 2019 . All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and that affect revenue and expenses during the periods reported. Estimates are used when accounting for the allowance for uncollectible accounts receivable, net realizable value of inventory, product warranty accrued, relative selling prices, stock-based compensation, intangible assets fair value, depreciation, income taxes, right-of-use lease assets and related lease liabilities, and contingencies, among other things. Actual results could differ from those estimates.
New Accounting Pronouncements	Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (ASU 2016-02). In September 2017, the FASB issued ASU 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842) (ASU 2017-13), which provides additional implementation guidance on ASU 2016-02. ASU 2016-02 requires lessees to recognize leases on the balance sheet as right-of-use assets, representing the right to use the underlying asset for the lease term, and a corresponding lease liability for leases with terms greater than one year. The liability is equal to the present value of lease payments while the right-of-use asset is based on the liability, subject to adjustment, such as prepaid lease payments. In July 2018, the FASB issued ASU 2018-10, Codification Improvements to Topic 842 (Leases) , which provides narrow amendments to clarify how to apply certain aspects of the new lease standard. In July 2018, the FASB also issued ASU 2018-11, Targeted Improvements . The amendments in this ASU provide for an additional transition method in which an entity applying the lease standard at adoption date recognizes a cumulative-effect adjustment to the opening balance of retained earnings (deficit) in the period of adoption. The Company adopted the lease standard on April 1, 2019, using the modified retrospective method. Under this method, the new guidance applied to existing and new leases on the date of initial application while comparative prior periods are reported in accordance with the Topic 840 guidance effective prior to April 1, 2019, and requiring no retrospective adjustments. Upon adoption, total assets and liabilities increased due to recording the right-of-use assets of $1.3 million and lease liabilities of $1.2 million . Refer to Note 2 for additional disclosures around leases. In July 2018, the FASB issued ASU 2018-09, Codification Improvements (ASU 2018-09). ASU 2018-09 does not prescribe any new accounting guidance, but instead makes minor improvements and clarifications of several different FASB Accounting Standards Codification areas based on comments and suggestions made by various stakeholders. The Company adopted ASU 2018-09 effective April 1, 2019. The amendments had no impact to the Company's Condensed Consolidated Financial Statements. Recently Issued Accounting Pronouncements Not Yet Adopted In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) (ASU 2019-12). The amendments in ASU 2019-12 seek to simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application and simplify GAAP in other areas of Topic 740. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2019-12 may have on the Company's Condensed Consolidated Financial Statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (ASU 2018-13). This update modifies the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement. Certain disclosure requirements established in Topic 820 have been removed, some have been modified and new disclosure requirements were added. This new standard is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact that ASU 2018-13 may have on the Company’s Condensed Consolidated Financial Statements and related disclosures. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (ASU 2018-15). The main objective of ASU 2018-15 is to align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amendments in this update require that a customer in a hosting arrangement that is a service contract follow the guidance in Subtopic 350-40 to determine which implementation costs should be capitalized as an asset and which costs should be expensed and states that any capitalized implementation costs should be expensed over the term of the hosting arrangement. This new standard is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact that ASU 2018-15 may have on the Company’s Condensed Consolidated Financial Statements. In November 2018, the FASB issued ASU 2018-18 Collaborative Arrangements (Topic 808) (ASU 2018-18). The update provides guidance on the interaction between Revenue Recognition (Topic 606) and Collaborative Arrangements (Topic 808) by aligning the unit of account guidance between the two topics and clarifying whether certain transactions between collaborative participants should be accounted for as revenue under Topic 606. ASU 2018-18 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact ASU 2018-18 may have on the Company's Condensed Consolidated Financial Statements. In June 2016, the FASB issued ASU 2016-13, Financial Inst rument s -Credit Losses (Topic 326) (ASU 2016-13). ASU 2016-13 will replace the current incurred loss approach with a new expected credit loss impairment model for trade receivables, loans, and other financial instruments. Under the new model, the estimate of expected credit losses will be based on historical experience, current conditions and reasonable and supportable forecasts. For the Company, ASU 2016-13 is effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years. E arly adoption permitted. Application of the amendments is through a cumulative-effect adjustment to retained earnings as of the effective date. The Company is currently evaluating the impact of ASU 2016-13 on the Company's Condensed Consolidated Financial Statements.
Revenue [Policy Text Block]	Revenue Recognition and Deferred Revenue The Company records revenue based on a five-step model in accordance with ASC Topic 606, Revenue From Contracts With Customers (ASC 606). The Company's revenue is derived from the sale of products, software, and services identified in contracts. A contract exists when both parties have an approved agreement that creates enforceable rights and obligations, identifies performance obligations and payment terms and has commercial substance. The Company records revenue from these contracts when control of the products or services transfer to the customer. The amount of revenue to be recognized is based upon the consideration, including the impact of any variable consideration, that the Company expects to be entitled to receive in exchange for these products and services.
Inventory	Inventories are stated at the lower of cost, on a first-in, first-out basis, or net realizable value.
Fair Value Measurement	Fair value is defined by ASC 820, Fair Value Measurements and Disclosures (ASC 820) , as the price that would be received upon selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows: • Level 1 – Quoted prices in active markets for identical assets and liabilities. • Level 2 – Quoted prices in active markets for similar assets and liabilities, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. • Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.

Leases (Tables)

Leases (Tables)	9 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum lease payments as of December 31, 2019 , consisted of the following (in thousands): Fiscal Year Operating Leases 2020 (1) $ 184 2021 420 2022 67 2023 69 2024 70 Thereafter 66 Total lease payments 876 Less: imputed interest (46 ) Total operating lease liabilities $ 830 _______ (1) Represents the future minimum operating lease payments expected to be made over the remaining balance of the fiscal year.
Lease, Cost [Table Text Block]	The components of lease expense are as follows: (in thousands) Three months ended December 31, 2019 Nine months ended December 31, 2019 Operating lease expense $ 202 $ 610 Variable lease expense (1) 25 88 Total lease expense (2) $ 227 $ 698 _______ (1) Variable lease expense is related to our leased real estate in Ohio and New Hampshire and primarily includes labor and operational costs as well as taxes and insurance. (2) Short-term lease expense is immaterial.
ScheduleOfClassificationOfRightOfUseAssetsAndLeaseLiabilities [Table Text Block]	The following table summarizes the classification of ROU assets and lease liabilities as of December 31, 2019 : (in thousands) December 31, 2019 Balance Sheet Classification Assets: ROU assets $ 810 Right-of-use assets on operating leases, net Liabilities: Current operating lease liability 566 Accrued expenses Non-current operating lease liabilities 264 Other non-current liabilities Total lease liabilities $ 830

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue [Table Text Block]	The following table disaggregates our revenue by major source: (In thousands) Three months ended December 31, Nine months ended December 31, 2019 2018 2019 2018 Revenue: Products $ 5,842 $ 9,400 $ 19,974 $ 30,230 Software 92 408 272 982 Services 1,225 914 3,484 2,653 Total revenue $ 7,159 $ 10,722 $ 23,730 $ 33,865
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]	The following is the expected future revenue recognition timing of deferred revenue as of December 31, 2019 : < 1 year 1-2 years > 2 years Deferred Revenue $ 1,314 $ 145 $ 123

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Costs [Table Text Block]	Total liability for restructuring charges and their utilization for the three and nine months ended December 31, 2019, are summarized as follows: Three months ended December 31, 2019 Nine months ended December 31, 2019 (in thousands) Employee related Other costs Total Employee related Other costs Total Liability at beginning of period $ — $ — $ — $ — $ — $ — Charged 234 — 234 234 — 234 Paid (227 ) — (227 ) (227 ) — (227 ) Liability at end of period $ 7 $ — $ 7 $ 7 $ — $ 7

Interim Segment Information (Ta

Interim Segment Information (Tables)	9 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Segment information	Segment information for the three and nine months ended December 31, 2019 , and 2018 , is set forth below: Three months ended December 31, 2019 (in thousands) IBW ISM CNS Total Revenue $ 2,466 $ 2,456 $ 2,237 $ 7,159 Cost of revenue 1,657 991 1,731 4,379 Gross profit 809 1,465 506 2,780 Gross margin 32.8 % 59.6 % 22.6 % 38.8 % Research and development 470 505 247 1,222 Segment profit $ 339 $ 960 $ 259 1,558 Operating expenses: Sales and marketing 1,556 General and administrative 1,093 Intangible amortization 308 Restructuring 234 Operating profit (loss) (1,633 ) Other income, net 109 Income tax benefit (expense) (20 ) Net income (loss) from continuing operations $ (1,544 ) Three months ended December 31, 2018 (in thousands) IBW ISM CNS Total Revenue $ 2,794 $ 5,116 $ 2,812 $ 10,722 Cost of revenue 1,725 2,217 2,190 6,132 Gross profit 1,069 2,899 622 4,590 Gross margin 38.3 % 56.7 % 22.1 % 42.8 % Research and development 682 570 484 1,736 Segment profit $ 387 $ 2,329 $ 138 2,854 Operating expenses: Sales and marketing 1,999 General and administrative 1,738 Intangible amortization 830 Operating profit (loss) (1,713 ) Other income, net 158 Income tax benefit (expense) (1 ) Net income (loss) from continuing operations $ (1,556 ) Nine months ended December 31, 2019 (in thousands) IBW ISM CNS Total Revenue $ 8,007 $ 8,197 $ 7,526 $ 23,730 Cost of revenue 5,813 4,111 6,201 16,125 Gross profit 2,194 4,086 1,325 7,605 Gross margin 27.4 % 49.8 % 17.6 % 32.0 % Research and development 1,272 1,825 1,130 4,227 Segment profit $ 922 $ 2,261 $ 195 3,378 Operating expenses: Sales and marketing 6,147 General and administrative 3,706 Intangible amortization 924 Restructuring 234 Operating profit (loss) (7,633 ) Other income, net 398 Income tax benefit (expense) (27 ) Net income (loss) from continuing operations $ (7,262 ) Nine months ended December 31, 2018 (in thousands) IBW ISM CNS Total Revenue $ 9,997 $ 13,506 $ 10,362 $ 33,865 Cost of revenue 5,574 6,237 7,336 19,147 Gross profit 4,423 7,269 3,026 14,718 Gross margin 44.2 % 53.8 % 29.2 % 43.5 % Research and development 2,071 1,697 1,243 5,011 Segment profit (loss) $ 2,352 $ 5,572 $ 1,783 9,707 Operating expenses: Sales and marketing 6,012 General and administrative 4,672 Intangible amortization 2,652 Operating profit (loss) (3,629 ) Other income, net 442 Income tax benefit (expense) (11 ) Net income (loss) from continuing operations $ (3,198 )

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Dec. 31, 2019
Inventory, Net [Abstract]
Components of inventories	The components of net inventories are as follows: (in thousands) December 31, 2019 March 31, 2019 Raw materials $ 2,263 $ 3,445 Finished goods 5,359 6,356 Total inventories $ 7,622 $ 9,801

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement, Noncash Expense [Abstract]
Stock-based compensation expense	The following table is a summary of total stock-based compensation expense resulting from stock options, restricted stock, RSUs and PSUs, during the three and nine months ended December 31, 2019 , and 2018 : Three months ended December 31, Nine months ended December 31, (in thousands) 2019 2018 2019 2018 Stock-based compensation expense $ 152 $ 303 $ 597 $ 889 Income tax benefit — — — — Total stock-based compensation expense, after taxes $ 152 $ 303 $ 597 $ 889
Stock option activity	Stock option activity for the nine months ended December 31, 2019 , is as follows: Shares Weighted-Average Exercise Price Per Share Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (1) (in thousands) Outstanding on March 31, 2019 293,478 $ 4.28 4.4 $ — Granted 150,000 1.35 Exercised — — Forfeited (66,667 ) 3.14 Expired (145,624 ) 5.39 Outstanding on December 31, 2019 231,187 $ 2.01 5.4 $ — _______ (1) The intrinsic value for the stock options is calculated based on the difference between the exercise price of the underlying awards and the Westell Technologies’ closing stock price as of the respective reporting date
Restricted stock activity	Restricted Stock The following table sets forth restricted stock activity for the nine months ended December 31, 2019 : Shares Weighted-Average Grant Date Fair Value Non-vested as of March 31, 2019 63,334 $ 2.86 Granted 128,584 1.39 Vested (63,334 ) 2.86 Forfeited — — Non-vested as of December 31, 2019 128,584 $ 1.39 RSUs The following table sets forth the RSU activity for the nine months ended December 31, 2019 : Shares Weighted-Average Grant Date Fair Value Non-vested as of March 31, 2019 665,127 $ 3.03 Granted 301,037 1.73 Vested (271,426 ) 3.10 Forfeited (239,879 ) 2.69 Non-vested as of December 31, 2019 454,859 $ 2.31 PSUs PSUs will be earned primarily based upon achievement of performance goals tied to growing revenue and to non-GAAP profitability targets for fiscal year 2020. Upon vesting, the PSUs convert into shares of Class A Common Stock of the Company on a one-for-one basis. The following table sets forth the PSU activity for the nine months ended December 31, 2019 : Shares Weighted-Average Grant Date Fair Value Non-vested as of March 31, 2019 (at target) 5,000 $ 3.14 Granted, at target 216,144 1.89 Vested (5,000 ) 3.14 Forfeited (127,498 ) 2.07 Non-vested as of December 31, 2019 (at target) 88,646 $ 1.63

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Dec. 31, 2019
Product Warranties Disclosures [Abstract]
Changes in Company's product warranty reserve	The following table presents the changes in the Company’s product warranty reserve: Three months ended December 31, Nine months ended December 31, (in thousands) 2019 2018 2019 2018 Total product warranty reserve at the beginning of the period $ 130 $ 285 $ 130 $ 300 Warranty expense to cost of revenue 17 12 51 44 Utilization (17 ) (22 ) (51 ) (69 ) Total product warranty reserve at the end of the period $ 130 $ 275 $ 130 $ 275

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on a recurring basis and their related valuation inputs	The following table presents available-for-sale securities measured at fair value on a recurring basis as of December 31, 2019 : (in thousands) Total Fair Value Quoted Prices in Significant Other Significant Balance Sheet Assets: Money market funds $ 21,644 $ 21,644 — — Cash and cash The following table presents available-for-sale securities measured at fair value on a recurring basis as of March 31, 2019 : (in thousands) Total Fair Value Quoted Prices in Significant Other Significant Balance Sheet Assets: Money market funds $ 25,645 $ 25,645 — — Cash and cash

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Dec. 31, 2019
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	The components of accrued expenses are as follows: (in thousands) December 31, 2019 March 31, 2019 Accrued compensation $ 499 $ 656 Accrued contractual obligation 1,445 1,445 Current operating lease liability 566 — Other accrued expenses 912 1,466 (1) Total accrued expenses $ 3,422 $ 3,567 (1) _______ (1) Includes a $0.3 million accrual for loss contingencies related to discontinued operations. See Note 11 .

Land Property and Equipment (Ta

Land Property and Equipment (Tables)	9 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment [Table Text Block]	The components of fixed assets are as follows: (in thousands) December 31, 2019 March 31, 2019 Land $ 672 $ 672 Machinery and equipment 1,367 1,372 Office, computer and research equipment 5,319 5,267 Leasehold improvements 788 798 Land, property and equipment, gross 8,146 8,109 Less accumulated depreciation and amortization (7,073 ) (6,811 ) Land, property and equipment, net $ 1,073 $ 1,298

Basis of Presentation (Details

Basis of Presentation (Details Textual) - USD ($) $ in Thousands		Dec. 31, 2019	Apr. 01, 2019	Mar. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loss Contingency Accrual				$ 300
Right-of-use assets on operating leases, net		$ 810	$ 1,300
Total lease liabilities		$ 830	$ 1,200
Discontinued Operations, Disposed of by Sale [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Loss Contingency Accrual	[1]			$ 300
[1]	(1) Includes a $0.3 million accrual for loss contingencies related to discontinued operations. See Note 11.

Leases (Details)

Leases (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Apr. 01, 2019
Leases [Abstract]
Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year	[1]	$ 184
Lessee, Operating Lease, Liability, Payments, Due Year Two		420
Lessee, Operating Lease, Liability, Payments, Due Year Three		67
Lessee, Operating Lease, Liability, Payments, Due Year Four		69
Lessee, Operating Lease, Liability, Payments, Due Year Five		70
Lessee, Operating Liabilty, Payments Due Thereafter year 5		66
Lessee, Operating Lease, Liability, Payments, Due		876
Lessee, Operating Lease, Liability, Undiscounted Excess Amount		(46)
Total lease liabilities		$ 830	$ 1,200
[1]	Represents the future minimum operating lease payments expected to be made over the remaining balance of the fiscal year.

Leases (Details 2)

Leases (Details 2) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
		Dec. 31, 2019	Dec. 31, 2019
Leases [Abstract]
Operating Lease, Cost		$ 202	$ 610
Variable Lease, Cost	[1]	25	88
Lease, Cost	[2]	$ 227	$ 698
[1]	Variable lease expense is related to our leased real estate in Ohio and New Hampshire and primarily includes labor and operational costs as well as taxes and insurance.
[2]	Short-term lease expense is immaterial.

Leases (Details 3)

Leases (Details 3) - USD ($) $ in Thousands	Dec. 31, 2019	Apr. 01, 2019
ScheduleOfClassificationOfRightOfUseAssetsAndLeaseLiabilities [Line Items]
Right-of-use assets on operating leases, net	$ 810	$ 1,300
Accrued expenses	566
Total lease liabilities	830	$ 1,200
Right-of-use assets on operating leases, net [Member]
ScheduleOfClassificationOfRightOfUseAssetsAndLeaseLiabilities [Line Items]
Right-of-use assets on operating leases, net	810
Accrued Expenses [Member]
ScheduleOfClassificationOfRightOfUseAssetsAndLeaseLiabilities [Line Items]
Accrued expenses	566
Other Noncurrent Liabilities [Member]
ScheduleOfClassificationOfRightOfUseAssetsAndLeaseLiabilities [Line Items]
Other non-current liabilities	$ 264

Leases (Details Textual)

Leases (Details Textual) - USD ($)	Jan. 31, 2023	Dec. 01, 2019	Dec. 31, 2019	Apr. 01, 2019
Subsequent Event [Line Items]
Operating Lease, Payments			$ 500,000
Operating Lease, Weighted Average Remaining Lease Term			2 years 6 months
Operating Lease, Weighted Average Discount Rate, Percent			4.30%
Right-of-use assets on operating leases, net			$ 810,000	$ 1,300,000
Total lease liabilities			$ 830,000	$ 1,200,000
ILLINOIS
Subsequent Event [Line Items]
Lease Expiration Date			Sep. 30, 2020
New OH lease [Member]
Subsequent Event [Line Items]
Lessee, Operating Lease, Term of Contract		63 months
Operating Lease Commencement Date		Dec. 1, 2019
Subsequent Event [Member] | New OH lease [Member]
Subsequent Event [Line Items]
Lessee, Operating Lease, Option to Terminate	$ 70,000

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 7,159	$ 10,722	$ 23,730	$ 33,865
Product [Member]
Disaggregation of Revenue [Line Items]
Revenue	5,842	9,400	19,974	30,230
License and Service [Member]
Disaggregation of Revenue [Line Items]
Revenue	92	408	272	982
Service [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 1,225	$ 914	$ 3,484	$ 2,653

Revenue Recognition (Details 2)

Revenue Recognition (Details 2) $ in Thousands	Dec. 31, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Amount	$ 1,314
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Amount	$ 145
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	2 years 11 months
Revenue, Remaining Performance Obligation, Amount	$ 123

Revenue Recognition (Details Te

Revenue Recognition (Details Textual) - USD ($) $ in Millions	9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Contract with Customer, Liability, Revenue Recognized	$ 1.1	$ 1.6
ContractWithCustomerProductReturnAsset	$ 0.1		$ 0.2

Restructuring (Details)

Restructuring (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2019	Mar. 31, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	$ 7		$ 7		$ 0	$ 0
Restructuring Charges	234	$ 0	234	$ 0
Payments for Restructuring	(227)		(227)
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	7		7		0	0
Restructuring Charges	234		234
Payments for Restructuring	(227)		(227)
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve	0		0		$ 0	$ 0
Restructuring Charges	0		0
Payments for Restructuring	$ 0		$ 0

Restructuring (Details Textual)

Restructuring (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 234	$ 0	$ 234	$ 0

Interim Segment Information (De

Interim Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Segment information
Revenue	$ 7,159	$ 10,722	$ 23,730	$ 33,865
Cost of revenue	4,379	6,132	16,125	19,147
Gross profit	$ 2,780	$ 4,590	$ 7,605	$ 14,718
Gross margin	38.80%	42.80%	32.00%	43.50%
Research and development	$ 1,222	$ 1,736	$ 4,227	$ 5,011
Segment Profit Loss	1,558	2,854	3,378	9,707
Operating expenses
Sales and marketing	1,556	1,999	6,147	6,012
General and administrative	1,093	1,738	3,706	4,672
Intangible amortization	308	830	924	2,652
Restructuring Charges	234	0	234	0
Operating profit (loss)	(1,633)	(1,713)	(7,633)	(3,629)
Other Nonoperating Income (Expense)	109	158	398	442
Income tax benefit (expense)	(20)	(1)	(27)	(11)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(1,544)	(1,556)	(7,262)	(3,198)
IBW [Member]
Segment information
Revenue	2,466	2,794	8,007	9,997
Cost of revenue	1,657	1,725	5,813	5,574
Gross profit	$ 809	$ 1,069	$ 2,194	$ 4,423
Gross margin	32.80%	38.30%	27.40%	44.20%
Research and development	$ 470	$ 682	$ 1,272	$ 2,071
Segment Profit Loss	339	387	922	2,352
ISM [Member]
Segment information
Revenue	2,456	5,116	8,197	13,506
Cost of revenue	991	2,217	4,111	6,237
Gross profit	$ 1,465	$ 2,899	$ 4,086	$ 7,269
Gross margin	59.60%	56.70%	49.80%	53.80%
Research and development	$ 505	$ 570	$ 1,825	$ 1,697
Segment Profit Loss	960	2,329	2,261	5,572
CNS [Member]
Segment information
Revenue	2,237	2,812	7,526	10,362
Cost of revenue	1,731	2,190	6,201	7,336
Gross profit	$ 506	$ 622	$ 1,325	$ 3,026
Gross margin	22.60%	22.10%	17.60%	29.20%
Research and development	$ 247	$ 484	$ 1,130	$ 1,243
Segment Profit Loss	$ 259	$ 138	$ 195	$ 1,783

Interim Segment Information (_2

Interim Segment Information (Details Textual)	9 Months Ended
	Dec. 31, 2019segments
Segment Reporting [Abstract]
Number of Reportable Segments	3

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Mar. 31, 2019
Components of inventories
Raw materials	$ 2,263	$ 3,445
Finished goods	5,359	6,356
Total inventories	$ 7,622	$ 9,801

Inventories (Details Textual)

Inventories (Details Textual) $ in Millions	9 Months Ended
	Dec. 31, 2019USD ($)
Inventory Disclosure [Abstract]
Inventory Write-down	$ 2

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Stock-based compensation expense
Stock-based compensation expense	$ 152	$ 303	$ 597	$ 889
Income tax benefit	0	0	0	0
Total stock-based compensation expense, after taxes	$ 152	$ 303	$ 597	$ 889

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details 1) - Share-based Payment Arrangement, Option [Member] - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended	12 Months Ended
		Dec. 31, 2019	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding on March 31, 2019		293,478
Granted		150,000
Exercised		0
Forfeited		(66,667)
Expired		(145,624)
Outstanding on December 31, 2019		231,187	293,478
Weighted-Average Exercise Price Per Share, Outstanding on March 31, 2019		$ 4.28
Weighted-Average Exercise Price Per Share, Granted		1.35
Weighted-Average Exercise Price Per Share, Exercised		0
Weighted-Average Exercise Price Per Share, Forfeited		3.14
Weighted-Average Exercise Price Per Share, Expired		5.39
Weighted-Average Exercise Price Per Share, Outstanding on December 31, 2019		$ 2.01	$ 4.28
Weighted-Average Remaining Contractual Term (in years), Outstanding on March 31, 2019		5 years 5 months 1 day	4 years 4 months 24 days
Weighted-Average Remaining Contractual Term (in years), Outstanding on December 31, 2019		5 years 5 months 1 day	4 years 4 months 24 days
Aggregate Intrinsic Value, Outstanding on March 31, 2019	[1]	$ 0
Aggregate Intrinsic Value, Outstanding on December 31, 2019	[1]	$ 0	$ 0
[1]	The intrinsic value for the stock options is calculated based on the difference between the exercise price of the underlying awards and the Westell Technologies’ closing stock price as of the respective reporting date

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details 2)	9 Months Ended
	Dec. 31, 2019$ / sharesshares
Restricted Stock [Member]
Restricted stock activity
Non-vested as of March 31, 2019 | shares	63,334
Vested | shares	128,584
Vested | shares	(63,334)
Forfeited | shares	0
Non-vested as of December 31, 2019 | shares	128,584
Weighted-Average Grant Date Fair Value, Non-vested as of March 31, 2019 | $ / shares	$ 2.86
Weighted-Average Grant Date Fair Value, Granted | $ / shares	1.39
Weighted-Average Grant Date Fair Value, Vested | $ / shares	2.86
Weighted-Average Grant Date Fair Value, Forfeited | $ / shares	0
Weighted-Average Grant Date Fair Value, Non-vested as of December 31, 2019 | $ / shares	$ 1.39
Restricted Stock Units (RSUs) [Member]
Restricted stock activity
Non-vested as of March 31, 2019 | shares	665,127
Vested | shares	301,037
Vested | shares	(271,426)
Forfeited | shares	(239,879)
Non-vested as of December 31, 2019 | shares	454,859
Weighted-Average Grant Date Fair Value, Non-vested as of March 31, 2019 | $ / shares	$ 3.03
Weighted-Average Grant Date Fair Value, Granted | $ / shares	1.73
Weighted-Average Grant Date Fair Value, Vested | $ / shares	3.10
Weighted-Average Grant Date Fair Value, Forfeited | $ / shares	2.69
Weighted-Average Grant Date Fair Value, Non-vested as of December 31, 2019 | $ / shares	$ 2.31
Performance Shares [Member]
Restricted stock activity
Non-vested as of March 31, 2019 | shares	5,000
Vested | shares	216,144
Vested | shares	(5,000)
Forfeited | shares	(127,498)
Non-vested as of December 31, 2019 | shares	88,646
Weighted-Average Grant Date Fair Value, Non-vested as of March 31, 2019 | $ / shares	$ 3.14
Weighted-Average Grant Date Fair Value, Granted | $ / shares	1.89
Weighted-Average Grant Date Fair Value, Vested | $ / shares	3.14
Weighted-Average Grant Date Fair Value, Forfeited | $ / shares	2.07
Weighted-Average Grant Date Fair Value, Non-vested as of December 31, 2019 | $ / shares	$ 1.63

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details Textual)	9 Months Ended
	Dec. 31, 2019
Restricted Stock Units (RSUs) [Member] | 2015 Omnibus Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting schedule of equal annual installments	3 years
Restricted Stock Units (RSUs) [Member] | 2019 Omnibus Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting schedule of equal annual installments	3 years
Restricted Stock [Member] | 2015 Omnibus Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting schedule of equal annual installments	1 year
Restricted Stock [Member] | 2019 Omnibus Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting schedule of equal annual installments	1 year

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Changes in Company's standard product warranty reserve [Roll Forward]
Total product warranty reserve at the beginning of the period	$ 130	$ 285	$ 130	$ 300
Warranty expense to cost of revenue	17	12	51	44
Utilization	(17)	(22)	(51)	(69)
Total product warranty reserve at the end of the period	$ 130	$ 275	$ 130	$ 275

Product Warranties (Details Tex

Product Warranties (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2019	Mar. 31, 2019
Product Warranties (Textual) [Abstract]
Current portions of warranty reserve	$ 72	$ 74
Non-current portions of the warranty reserve	$ 58	$ 56
IBW [Member] | Minimum [Member]
Product Warranties (Textual) [Abstract]
Standard Product Warranty Description	P1Y
IBW [Member] | Maximum [Member]
Product Warranties (Textual) [Abstract]
Standard Product Warranty Description	P5Y
ISM [Member]
Product Warranties (Textual) [Abstract]
Standard Product Warranty Description	P1Y
CNS [Member] | Minimum [Member]
Product Warranties (Textual) [Abstract]
Standard Product Warranty Description	P1Y
CNS [Member] | Maximum [Member]
Product Warranties (Textual) [Abstract]
Standard Product Warranty Description	P7Y

Variable Interest Entity and _2

Variable Interest Entity and Guarantee (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019	Apr. 02, 2013
Concentration Risk [Line Items]
Revenue	$ 7,159	$ 10,722	$ 23,730	$ 33,865
AKA [Member]
Concentration Risk [Line Items]
Equity Method Investments	100		100		$ 100
Revenue	300	$ 500	1,000	$ 1,600
Accounts Receivable, Net, Current	200		200		300
Deferred Revenue	600		600		$ 800
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 700		$ 700
AKA [Member]
Concentration Risk [Line Items]
Equity Method Investment, Ownership Percentage						50.00%

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Gross	$ 39,000,000		$ 39,000,000
Deferred Tax Assets, Valuation Allowance	39,000,000		39,000,000
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax	348,000		348,000		$ 697,000
Income tax benefit (expense)	$ (20,000)	$ (1,000)	$ (27,000)	$ (11,000)
Effective tax rate			(0.10%)	(0.32%)

Commitments and Contingencies_2

Commitments and Contingencies (Details Textual) $ in Millions	Mar. 31, 2019USD ($)
Loss Contingencies [Line Items]
Loss Contingency Accrual	$ 0.3

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Recurring [Member] - Cash and cash equivalents [Member] - USD ($) $ in Thousands	Dec. 31, 2019	Mar. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 21,644	$ 25,645
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 21,644	$ 25,645

Share Repurchases (Details Text

Share Repurchases (Details Textual) - Class A Common Stock - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	May 17, 2017	Aug. 31, 2011
MayTwoThousandSeventeenAuthorization [Member]
Share Repurchases (Textual) [Abstract]
Stock Repurchase Program			$ 2
Treasury Stock, Shares, Acquired	0	337,653
Stock Repurchase Program Remaining Authorized Repurchases Amount	$ 0.7
Treasury stock acquired volume weighted-average price		$ 2.51
August 2011 authorization [Member]
Share Repurchases (Textual) [Abstract]
Stock Repurchase Program				$ 20
Stock Repurchase Program Remaining Authorized Repurchases Amount			$ 0.1
Outside of Publically Announced Repurchase Program [Member]
Share Repurchases (Textual) [Abstract]
Treasury Stock, Shares, Acquired	92,183	59,053
Treasury stock acquired volume weighted-average price	$ 2.07	$ 3.24

Intangibles Assets (Details)

Intangibles Assets (Details) - USD ($)		3 Months Ended		9 Months Ended
		Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life		5 years
Payments to Acquire Productive Assets		$ 950,000	$ 950,000
ContingentFuturecashpaymentforAcquiredIntangbeAsset		250,000		$ 250,000
FuturecashpaymentforAcquiredIntangbeAsset	[1]	$ 1,000,000		1,000,000
Impairment of Intangible Assets, Finite-lived				$ 0	$ 0
[1]	During the quarter ended September 30, 2019, the Company made a $950,000 payment for the purchase of product licensing rights. The remaining $1.0 million that is due is recorded in Accounts Payable as of December 31, 2019. The corresponding asset is recorded in intangible assets.

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Mar. 31, 2019
Loss Contingencies [Line Items]
Loss Contingency Accrual			$ 300
Employee-related Liabilities, Current		$ 499	656
Liabilities of Business Transferred under Contractual Arrangement, Current		1,445	1,445
Accrued expenses		566
Other Liabilities		912	1,466	[1]
Accrued Liabilities, Current		$ 3,422	3,567	[1]
Discontinued Operations, Disposed of by Sale [Member]
Loss Contingencies [Line Items]
Loss Contingency Accrual	[1]		$ 300
[1]	(1) Includes a $0.3 million accrual for loss contingencies related to discontinued operations. See Note 11.

Land Property and Equipment (De

Land Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Mar. 31, 2019
Property, Plant and Equipment [Line Items]
Land	$ 672	$ 672
Machinery and equipment	1,367	1,372
Office, computer and research equipment	5,319	5,267
Leasehold improvements	788	798
Land, property and equipment, gross	8,146	8,109
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	7,073	6,811
Land, property and equipment, net	$ 1,073	$ 1,298

Land Property and Equipment Tex

Land Property and Equipment Textual (Details) - USD ($) $ in Thousands	9 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Impairment of Long-Lived Assets to be Disposed of	$ 0	$ 0