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v3.26.1

Income Taxes (Tables) | 12 Months Ended
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Mar. 31, 2026
Income Taxes [Abstract] |
Schedule of Provision for Income Taxes | The provision for income taxes consists of the following:
|  | Year ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
Income before income taxes |  |  |  |  |  |  |  |  |
- PRC |  | $ | 5,205 |  |  | $ | 4,251 |  |  | $ | 4,118 |
- Other foreign jurisdictions |  |  | 2,614 |  |  |  | 7,049 |  |  |  | 6,146 |
Total income before income tax |  |  | 7,819 |  |  |  | 11,300 |  |  |  | 10,264 |
Current tax |  | $ | 269 |  |  | $ | 182 |  |  | $ | 202 |
- PRC |  |  | 143 |  |  |  | 6 |  |  |  | 122 |
- Other foreign jurisdictions |  |  | 126 |  |  |  | 176 |  |  |  | 80 |
Deferred tax |  |  | (159 | ) |  |  | (20 | ) |  |  | (565 | )
- PRC |  |  | (159 | ) |  |  | (20 | ) |  |  | (565 | )
- Other foreign jurisdictions |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 110 |  |  | $ | 162 |  |  | $ | (363 | )
Schedule of Statutory Tax Rate | Reconciliation between the provision for income taxes computed by applying the statutory tax rate in the PRC to income before income taxes and the actual provision for income taxes is as follows:
|  | Year ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | USD |  |  | % |  |  | USD |  |  | % |  |  | USD |  |  | % |
Income before income taxes |  | $ | 7,819 |  |  |  |  |  |  | $ | 11,300 |  |  |  |  |  |  | $ | 10,264 |  |  |  |  |
Income tax expenses computed at PRC statutory income tax rate of 25% |  |  | 1,955 |  |  |  | 25 | % |  |  | 2,824 |  |  |  | 25 | % |  |  | 2,566 |  |  |  | 25 | %
Foreign tax effects |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax rate differential on entities not subject to PRC income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Other foreign jurisdictions |  |  | (547 | ) |  |  | (7 | )% |  |  | (1,642 | ) |  |  | (15 | )% |  |  | (1,525 | ) |  |  | (15 | )%
Tax credits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additional deduction for R&D expenses |  |  | (273 | ) |  |  | (4 | )% |  |  | (218 | ) |  |  | (2 | )% |  |  | (220 | ) |  |  | (2 | )%
Nontaxable or nondeductible Items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-deductible expenses |  |  | 24 |  |  |  | 0 | % |  |  | 161 |  |  |  | 1 | % |  |  | 47 |  |  |  | 0 | %
Change of valuation allowance |  |  | (49 | ) |  |  | (1 | )% |  |  | 19 |  |  |  | 0 | % |  |  | 216 |  |  |  | 2 | %
Changes in unrecognized tax benefits |  |  | 119 |  |  |  | 2 | % |  |  | (72 | ) |  |  | 0 | % |  |  | 45 |  |  |  | 0 | %
Effect of foreign rate differences |  |  | 175 |  |  |  | 2 | % |  |  | 125 |  |  |  | 1 | % |  |  | (143 | ) |  |  | (1) | %
Effect of other non-taxable income |  |  | (1,194 | ) |  |  | (15 | )% |  |  | (1,040 | ) |  |  | (9 | )% |  |  | (1,330 | ) |  |  | (13 | )%
Prior years true up |  |  | (100 | ) |  |  | (1 | )% |  |  | 5 |  |  |  | 0 | % |  |  | (19 | ) |  |  | 0 | %
Income tax expense (income) |  |  | 110 |  |  |  | 1 | % |  |  | 162 |  |  |  | 1 | % |  |  | (363 | ) |  |  | (4 | )%
Schedule of Cash Payments For Tax Liabilities | Cash payments for tax liabilities on income tax were $227, $156 and $339 in 2024, 2025 and 2026, respectively.
|  | Year ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
Cash payment for tax liabilities |  |  |  |  |  |  |  |  |
- PRC |  | $ | 38 |  |  | $ | 18 |  |  | $ | 203 |
- Other foreign jurisdictions |  |  | 189 |  |  |  | 138 |  |  |  | 136 |
Total income before income tax |  |  | 227 |  |  |  | 156 |  |  |  | 339 |
Schedule of Net Deferred Income Tax | The net deferred income tax consists of the following:
|  | March 31, |
|  | 2025 |  |  | 2026 |
Deferred income tax assets |  | $ | 335 |  |  | $ | 746 |
Deferred income tax liabilities |  |  | (371 | ) |  |  | (211 | )
Net deferred income tax (liabilities) assets |  | $ | (36 | ) |  | $ | 535 |
Schedule of Components of Net Deferred Income Tax | The components of net deferred income tax are as follows:
|  | March 31, |
|  | 2025 |  |  | 2026 |
Deferred income tax assets (liabilities): |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 99 |  |  | $ | 147 |
Provision of employee benefits |  |  | 1,413 |  |  |  | 1,637 |
Depreciation and amortization |  |  | (1,100 | ) |  |  | (1,129 | )
Revenue and cost of sales recognized for financial reporting purpose before being recognized for tax purpose |  |  | (291 | ) |  |  | (72 | )
Others |  |  | (58 | ) |  |  | 99 |
Less: Valuation allowances |  |  | (99 | ) |  |  | (147 | )
Net deferred income tax (liabilities) assets |  | $ | (36 | ) |  | $ | 535 |
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of total unrecognized tax benefits is as follows:
|  | Year ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
Balance at the beginning of the year |  | $ | 806 |  |  | $ | 925 |  |  | $ | 846 |
Increase (decrease) related to current year tax positions |  |  | 119 |  |  |  | (79 | ) |  |  | 83 |
Balance at end of the year |  | $ | 925 |  |  | $ | 846 |  |  | $ | 929 |

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