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SEGMENT INFORMATION (Tables)

9 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Revenue from External Customers by Products and Services [Table Text Block]

1)

The table below shows revenue reported by segment:

		(in thousands) Three months ended December 31, 2023 ($)				(in thousands) Three months ended December 31, 2022 ($)				(in thousands) Nine months ended December 31, 2023 ($)				(in thousands) Nine months ended December 31, 2022 ($)
Infrastructure segment			-				42				161				59
Life Sciences segment
Wellness and lifestyle			47				105				165				334
White labeling services			157				185				724				352
Total			204				332				1,050				745

Revenue from External Customers by Geographic Areas [Table Text Block]

2) The table below shows the revenue attributed to the country of domicile (U.S.) and foreign countries. Revenue is generally attributed to the geographic location of customers:

				(in thousands)
Segments		Country		Three months ended December 31, 2023 ($)				Nine months ended December 31, 2023 ($)
Asia		India			-				161
America		U.S.			204				889
Total					204				1,050

				(in thousands)
Segments		Country		Three months ended December 31, 2022 ($)				Nine months ended December 31, 2022 ($)
Asia		India			42				59
America		U.S.			290				673
		Colombia			-				13
Total					332				745

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

3) The table below shows the non-current assets other than financial instruments held in the country of domicile (U.S.) and foreign countries.

		(in thousands)
Nature of assets		USA (Country of Domicile) ($)				Foreign Countries (India, Hong Kong, and Colombia) ($)				Total as of December 31, 2023 ($)
Intangible assets, net			1,182				-				1,182
Property, plant, and equipment, net			3,749				1,519				5,268
Claims and advances			588				411				999
Operating lease asset			220				7				227
Total non-current assets			5,739				1,937				7,676

		(in thousands)
Nature of assets		USA (Country of Domicile) ($)				Foreign Countries (India, Hong Kong, and Colombia) ($)				Total as of March 31, 2023 ($)
Intangible assets, net			1,170				-				1,170
Property, plant, and equipment, net			4,074				4,139				8,213
Claims and advances			585				418				1,003
Operating lease asset			298				28				326
Total non-current assets			6,127				4,585				10,712

X

- Definition

Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph a
-SubTopic 10
-Topic 280
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

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- Definition

Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

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- Definition

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

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