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INTANGIBLE ASSETS (Tables)

12 Months Ended

Mar. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill [Table Text Block]

*Amortized intangible assets*		*(in thousands)*
		As of March 31, 2024 ($)				As of March 31, 2023 ($)
Patents			836				709
Other intangibles			34				34
Accumulated amortization			(181	)			(107	)
Total amortized intangible assets			689				636

*Unamortized intangible assets*
Patents			521				534
Software development cost			406				-
Total unamortized intangible assets			927				534
Total intangible assets			1,616				1,170

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Estimated amortization expense		*(in thousands)* *($)*
For the year ended 2025			82
For the year ended 2026			90
For the year ended 2027			99
For the year ended 2028			109
For the year ended 2029			120