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SEGMENT INFORMATION (Tables)

6 Months Ended

Sep. 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 September 30, 2024 ($)				(in thousands) Three months ended September 30, 2023 ($)				(in thousands) Six months ended September 30, 2024 ($)				(in thousands) Six months ended September 30, 2023 ($)
Infrastructure segment			-				-				-				166
Life Sciences segment
Wellness and lifestyle			46				69				67				113
White labeling services			366				222				617				567
Total			412				291				684				846

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 September 30, 2024 ($)				Six months ended September 30, 2024 ($)
Asia		India			-				-
America		U.S.			410				682
		Colombia			2				2
Total					412				684

				(in thousands)
Segments		Country		Three months ended September 30, 2023 ($)				Six months ended September 30, 2023 ($)
Asia		India			-				166
America		U.S.			291				680
Total					291				846

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 September 30, 2024 ($)
Intangible assets, net			1,803				-				1,803
Property, plant, and equipment, net			3,408				60				3,468
Claims and advances			410				277				687
Operating lease asset			138				23				161
Total non-current assets			5,759				360				6,119

		(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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- 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
-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

Reference 2: 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

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