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v3.24.3

Employee Compensation and Benefits (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Mar. 31, 2024
Retirement Benefits [Abstract] |  |
Schedule of other comprehensive loss |
Schedule of other comprehensive income/ (loss) |  |  |  |  |  |  |  |
|  | Three Months Ended June 30, |
|  | 2024 |  |  | 2023 |
Net actuarial loss |  | $ | 45 |  |  | $ | 85 |
Amortization of net actuarial loss |  |  | (17 | ) |  |  | (22 | )
Deferred tax benefit |  |  | (7 | ) |  |  | (16 | )
Unrecognized actuarial loss on employee benefit plan obligations |  | $ | 21 |  |  | $ | 47 |
Schedule of other comprehensive loss |  |  |  |  |  |  |  |
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |
Net actuarial loss / (gain) |  | $ | 68 |  |  | $ | 218 |
Amortization of net actuarial (gain) |  |  | (85 | ) |  |  | (62 | )
Deferred tax expense / (benefit) |  |  | 5 |  |  |  | (39 | )
Unrecognized actuarial loss / (gain) on employee benefit plan obligations |  | $ | (12 | ) |  | $ | 117 |
Schedule of net defined benefit plan costs |
Schedule of net defined benefit plan costs |  |  |  |  |  |  |  |
|  | Three Months Ended June 30, |
|  | 2024 |  |  | 2023 |
Service costs |  | $ | 124 |  |  | $ | 113 |
Interest costs |  |  | 39 |  |  |  | 25 |
Amortization of net actuarial loss |  |  | 17 |  |  |  | 22 |
Net defined benefit plan costs |  | $ | 180 |  |  | $ | 160 |
Schedule of net defined benefit plan costs |  |  |  |  |  |  |  |
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |
Service costs |  | $ | 449 |  |  | $ | 338 |
Interest costs |  |  | 98 |  |  |  | 52 |
Amortization of net actuarial loss |  |  | 85 |  |  |  | 62 |
Net defined benefit plan costs |  | $ | 632 |  |  | $ | 452 |
Schedule of defined benefit plans |  |
Schedule of defined benefit plans |  |  |  |  |  |  |  |
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |
Changes in employee benefit plan obligations |  |  |  |  |  |  |  |
Projected benefit obligation at the beginning of the year |  | $ | 1,357 |  |  | $ | 908 |
Interest cost |  |  | 98 |  |  |  | 52 |
Service cost |  |  | 449 |  |  |  | 338 |
Actuarial gains |  |  | 68 |  |  |  | 218 |
Benefits paid directly by employers |  |  | (47 | ) |  |  | (78 | )
Effect of exchange rate fluctuation |  |  | (19 | ) |  |  | (81 | )
Projected employee benefit plan at the end of the year |  | $ | 1,906 |  |  | $ | 1,357 |
Amounts recognized in the Consolidated Balance Sheets |  |  |  |  |  |  |  |
Recorded in accrued compensation and related benefits, current |  |  | (203 | ) |  |  | (120 | )
Recorded in other liabilities |  |  | (1,701 | ) |  |  | (1,237 | )
Total project benefit obligation |  | $ | (1,904 | ) |  | $ | (1,357 | )
Schedule of accumulated other comprehensive income |  |
Schedule of accumulated other comprehensive income |  |  |  |  |  |  |  |
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |
Net actuarial loss |  | $ | 501 |  |  | $ | 516 |
Deferred tax benefit |  |  | (126 | ) |  |  | (129 | )
Total |  | $ | 375 |  |  | $ | 387 |
Schedule of weighted average assumptions used to determine benefit obligations |  |
Schedule of weighted average assumptions used to determine benefit obligations |  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |
Discount rate per annum |  |  | 8.28 | % |  |  | 7.31 | %
Rate of compensation increase per annum |  |  | 10.00 | % |  |  | 10.00 | %
Rate of employee turnover per annum |  |  | 20.00 | % |  |  | 20.00 | %
Schedule of expected benefit payments |  |
Schedule of expected benefit payments |  |  |  |
Expected benefit payments during |  | As of March 31, 2024 |
Year 1 |  |  | 203 |
Year 2 |  |  | 278 |
Year 3 |  |  | 376 |
Year 4 |  |  | 524 |
Year 5 |  |  | 634 |
Year 6 to Year 10 |  |  | 3,053 |

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