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ACCRUED AND OTHER LIABILITIES | 6 Months Ended
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Sep. 30, 2024
Accrued Liabilities Disclosure Abstract |
Accrued Liabilities Disclosure [Text Block] | NOTE 10 – ACCRUED AND OTHER LIABILITIES
|  | (in thousands) |
|  | As of September 30, 2024 ($) |  |  | As of March 31, 2024 ($) |
Compensation and other contributions |  |  | 1,034 |  |  |  | 816 |
Provision for expenses |  |  | 72 |  |  |  | 208 |
Short-term lease liabilities |  |  | 134 |  |  |  | 124 |
Other current liabilities |  |  | 794 |  |  |  | 419 |
Total |  |  | 2,034 |  |  |  | 1,567 |
Compensation and other contribution-related liabilities consist of accrued salaries to employees. In addition, provision for expenses includes provision for legal, professional, and marketing expenses. Other current liabilities also includes statutory payables of approximately $18 thousand and $25 thousand as of September 30, 2024, and March 31, 2024, respectively, and approximately $3 thousand of short-term loans as of September 30, 2024, and March 31, 2024, respectively. In addition, during the six months ended, September 30, 2024, the Company received approximately $562 thousand as advance for the land. Please refer to Note 6 – “Property, plant and, equipment”, for more information.

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