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Capital and Financial Risk Management (Tables) | 12 Months Ended
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Mar. 31, 2026
Capital and Financial Risk Management [Abstract] |
Schedule of Total Revenue | The following table sets forth a summary of single customers whom represent 10% or more of the Group’s total revenue:
|  | For the years ended March 31 |
|  | 2024 |  |  | 2025 |  |  | 2026 |  |  | 2024 |  |  | 2025 |  |  | 2026 |
|  | Revenues |  |  | Percentage of revenues |  |  |  |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |  |  | % |  |  | % |  |  | % |
Customer A |  |  | 25,199 |  |  |  | 33,858 |  |  |  | 23,418 |  |  |  | 45.0 |  |  |  | 53.1 |  |  |  | 47.8 |
Customer B |  |  | 13,453 |  |  |  | 16,711 |  |  |  | 9,066 |  |  |  | 24.0 |  |  |  | 26.2 |  |  |  | 18.5 |
Customer C |  |  | 7,352 |  |  |  | N/A* |  |  |  | N/A* |  |  |  | 13.2 |  |  |  | N/A* |  |  |  | N/A* |
Others |  |  | 9,970 |  |  |  | 13,164 |  |  |  | 16,504 |  |  |  | 17.8 |  |  |  | 20.7 |  |  |  | 33.7 |
Total |  |  | 55,964 |  |  |  | 63,733 |  |  |  | 48,988 |  |  |  | 100.00 |  |  |  | 100.00 |  |  |  | 100.00 |
| * | Revenue from relevant customer was less than 10% of the Group’s total revenue for the respective year
Schedule of Current Credit Risk Grading Framework | The Company’s current credit risk grading framework comprises the following categories.
Category |  | Description |  | Basis of recognizing ECL
Low risk |  | The counterparty has a low risk of default and does not have any past-due amounts. |  | 12-month ECL
Doubtful |  | There have been significant increases in credit risk since initial recognition through information developed internally or external resources. |  | Lifetime ECL – not credit-impaired
In default |  | There is evidence indicating the asset is credit-impaired. |  | Lifetime ECL – credit-impaired
Write-off |  | There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery. |  | Amount is written off
Schedule of Financial Assets as well as Maximum Exposure to Credit Risk by credit Risk Rating Grades | The table below details the credit quality of the Company’s financial assets as well as maximum exposure to credit risk by credit risk rating grades:
Financial assets at amortized cost |  | 12-month or lifetime ECL |  | Gross carrying amount |  |  | Loss allowance |  |  | Net carrying amount |
|  |  |  | USD’000 |  |  | USD’000 |  |  | USD’000 |
As of March 31, 2025 |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Lifetime ECL |  |  | 7,833 |  |  |  | (283 | ) |  |  | 7,550 |
Other receivables |  | 12-month ECL |  |  | 26 |  |  |  | — |  |  |  | 26 |
Amounts due from related parties |  | 12-month ECL |  |  | 235 |  |  |  | — |  |  |  | 235 |
|  |  |  |  | 8,094 |  |  |  | (283 | ) |  |  | 7,811 |
Financial assets at amortized cost |  | 12-month or lifetime ECL |  | Gross carrying amount |  |  | Loss allowance |  |  | Net carrying amount |
|  |  |  | USD’000 |  |  | USD’000 |  |  | USD’000 |
As of March 31, 2026 |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Lifetime ECL |  |  | 6,296 |  |  |  | (56 | ) |  |  | 6,240 |
Other receivables |  | 12-month ECL |  |  | 215 |  |  |  | — |  |  |  | 215 |
Amounts due from related parties |  | 12-month ECL |  |  | 1,341 |  |  |  | — |  |  |  | 1,341 |
|  |  |  |  | 7,852 |  |  |  | (56 | ) |  |  | 7,796 |
Schedule of Contractual Maturity for its Non-derivative Financial Liabilities | The following table details the Company’s contractual maturity for its non-derivative financial liabilities. The table has been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay.
|  | On demand or within 1 year |  |  | Over 1 year |  |  | Total undiscounted cash flow |  |  | Total carrying amount |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |  |  | USD’000 |
As of March 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 5,393 |  |  |  | — |  |  |  | 5,393 |  |  |  | 5,393 |
Amount due to directors |  |  | 3 |  |  |  | — |  |  |  | 3 |  |  |  | 3 |
Amount due to shareholders |  |  | 52 |  |  |  | — |  |  |  | 52 |  |  |  | 52 |
Amount due to related parties |  |  | 125 |  |  |  | — |  |  |  | 125 |  |  |  | 125 |
Lease liabilities |  |  | 473 |  |  |  | 1,419 |  |  |  | 1,892 |  |  |  | 1,681 |
|  | On demand or within 1 year |  |  | Over 1 year |  |  | Total undiscounted cash flow |  |  | Total carrying amount |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |  |  | USD’000 |
As of March 31, 2026 |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 7,667 |  |  |  | — |  |  |  | 7,667 |  |  |  | 7,667 |
Amount due to directors |  |  | 3 |  |  |  | — |  |  |  | 3 |  |  |  | 3 |
Lease liabilities |  |  | 564 |  |  |  | 1,116 |  |  |  | 1,680 |  |  |  | 1,542 |
Schedule of Currency Exposure of Financial Assets and Financial Liabilities | The currency exposure of financial assets and financial liabilities denominated in currencies other than the Company’s functional and reporting currencies are as follows:
|  | As of March 31, 2025 |  |  | As of March 31, 2026 |
|  | USD’000 |  |  | USD’000 |
Euro |  |  | 98 |  |  |  | 296 |
Hong Kong Dollar |  |  | 82 |  |  |  | 1 |
Singapore Dollar |  |  | 18 |  |  |  | 36 |
|  | As of March 31, 2025 |  |  | As of March 31, 2026 |
|  | USD’000 |  |  | USD’000 |
Euro |  |  | 5 |  |  |  | 9.8 |
Hong Kong Dollar |  |  | 4 |  |  |  | * |
Singapore Dollar |  |  | 1 |  |  |  | 1.8 |
| * | denotes figure less than USD1,000

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