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Trade and Other Receivables (Tables) | 12 Months Ended
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Mar. 31, 2026
Trade and Other Receivables [Abstract] |
Schedule of Trade and Other Receivables |
|  | Note |  | As of 31 March 2025 |  |  | As of 31 March 2026 |
|  |  |  | USD’000 |  |  | USD’000 |
Trade receivables – third parties |  | (a) |  |  | 7,833 |  |  |  | 6,296 |
Less: Impairment losses |  |  |  |  | (283 | ) |  |  | (56 | )
|  |  |  |  | 7,550 |  |  |  | 6,240 |
Other receivables – third parties |  | (b) |  |  | 26 |  |  |  | 215 |
Deposits – third parties |  |  |  |  | 209 |  |  |  | 343 |
Prepayments – third parties |  | (c) |  |  | 252 |  |  |  | 788 |
Advances to contract manufacturers – third parties |  |  |  |  | 2,369 |  |  |  | 4,439 |
|  |  |  |  | 2,856 |  |  |  | 5,785 |
Total trade and other receivables |  |  |  |  | 10,406 |  |  |  | 12,025 |
Movement in the above impairment losses: |  |  |  |  |  |  |  |  |  |
Beginning balances |  |  |  |  | 279 |  |  |  | 283 |
Charge /(reversal) for the financial year |  |  |  |  | 4 |  |  |  | (227 | )
Ending balance |  |  |  |  | 283 |  |  |  | 56 |
| (a) | Trade receivables are non-interest bearing and the normal credit terms granted by the Company is 30 to 90 days (2025: 30 to 90 days). They are recognized at their original invoice amounts, which represent their fair values on initial recognition.
| (b) | Other receivables from third parties consist mainly of advances to contract manufacturers. The Company expected to be offset with contract manufacturers charges in the next 12 months.
| (c) | Prepayments from third parties consist mainly of the subscription of Enterprise Resource Planning (ERP) system and prepaid insurances.
Schedule of Expected Credit Loss |
|  | Expected credit loss rate (%) |  |  | Gross |  |  | Impairment loss |  |  | Net |
|  |  |  |  | USD’000 |  |  | USD’000 |  |  | USD’000 |
At 31 March 2025 |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 4.73 | % |  |  | 5,389 |  |  |  | (255 | ) |  |  | 5,134 |
> 30 days past due |  |  | — | % |  |  | 1,079 |  |  |  | - |  |  |  | 1,079 |
> 60 days past due |  |  | 0.58 | % |  |  | 859 |  |  |  | (5 | ) |  |  | 854 |
> 90 days past due |  |  | 4.55 | % |  |  | 506 |  |  |  | (23 | ) |  |  | 483 |
Total |  |  | 3.61 | % |  |  | 7,833 |  |  |  | (283 | ) |  |  | 7,550 |
|  | Expected credit loss rate (%) |  |  | Gross |  |  | Impairment loss |  |  | Net |
|  |  |  |  | USD’000 |  |  | USD’000 |  |  | USD’000 |
At 31 March 2026 |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 1.00 | % |  |  | 5,390 |  |  |  | (54 | ) |  |  | 5,336 |
> 30 days past due |  |  | — | % |  |  | 185 |  |  |  | — |  |  |  | 185 |
> 60 days past due |  |  | 1.16 | % |  |  | 173 |  |  |  | (2 | ) |  |  | 171 |
> 90 days past due |  |  | — | % |  |  | 548 |  |  |  | — |  |  |  | 548 |
Total |  |  | 0.89 | % |  |  | 6,296 |  |  |  | (56 | ) |  |  | 6,240 |

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