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SEGMENT INFORMATION (Tables)

3 Months Ended

Jun. 30, 2024

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 June 30,
		2024 ($)				2023 ($)
Infrastructure segment			-				167
Life Sciences segment
Wellness and lifestyle			21				44
White labeling services			251				344
Total			272				555

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 June 30, 2024 ($)				Percentage of Total Revenue ($)
Asia		India			-				-
America		U.S.			272				100	%
		Colombia			-				-
Total					272				100	%

				(in thousands)
Segments		Country		Three months ended June 30, 2023 ($)				Percentage of Total Revenue ($)
Asia		India			167				30	%
America		U.S.			388				70	%
		Colombia			-				-	%
Total					555				100	%

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) ($)				Foreign Countries (India and Colombia) ($)				Total as of June 30, 2024 ($)
Intangible assets, net			1,720				-				1,720
Property, plant, and equipment, net			3,519				67				3,586
Claims and advances			410				278				688
Operating lease asset			166				27				193
Total non-current assets			5,815				372				6,187

		(in thousands)
Nature of assets		USA (Country of Domicile) ($)				Foreign Countries (India and Colombia) ($)				Total as of March 31, 2024 ($)
Intangible assets, net			1,616				-				1,616
Property, plant, and equipment, net			3,620				75				3,695
Claims and advances			410				278				688
Operating lease asset			193				5				198
Total non-current assets			5,839				358				6,197

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
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

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X

- 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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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
-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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-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

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