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ACCRUED AND OTHER LIABILITIES (Tables)

9 Months Ended

Dec. 31, 2023

Accrued Liabilities Disclosure Abstract

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

		(in thousands)
		As of December 31, 2023 ($)				As of March 31, 2023 ($)
Compensation and other contributions			745				619
Provision for expenses			209				258
Short-term lease liability			124				133
Other current liability			210				358
Total			1,288				1,368

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- Definition

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

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