XML 48 R40.htm IDEA: XBRL DOCUMENT v3.24.3
Summary of Significant Accounting Policies (Tables)
3 Months Ended 12 Months Ended
Jun. 30, 2024
Mar. 31, 2024
Accounting Policies [Abstract]    
Schedule of concentration of credit risk
               
    Three Months Ended
June 30,
 
    2024     2023  
Customer 1     16 %     15 %
Customer 2     12 %     12 %
Customer 3     10 %     12 %
Customer 4     10 %     n/a  
               
    Year Ended
March 31,
 
    2024     2023  
Customer 1     14 %     16 %
Customer 2     12 %     16 %
Customer 3     n/a       12 %
Customer 4     n/a       11 %
Schedule of allowance for credit losses
               
    Three months Ended
June 30,
 
    2024     2023  
Opening balance as of April 1   $ 1,263     $ -  
Transition period adjustment on accounts receivables (through retained earnings) pursuant to ASC 326     -       149  
Adjusted balance as of April 1   $ 1,263     $ 149  
Additions charged to cost and expense     1,036       16  
Closing balance as of June 30   $ 2,299     $ 165  
               
    Year Ended
March 31,
 
    2024     2023  
Opening balance as of March 31, 2023   $ -     $ -  
Transition period adjustment on accounts receivables (through retained earnings) pursuant to ASC 326     149       -  
Adjusted balance as of April 1, 2023   $ 149     $ -  
Additions charged to cost and expense     1,538       -  
Write-off charged against the allowance     (424 )     -  
Closing balance as of March 31, 2024   $ 1,263     $ -  
Schedule of allowance for credit losses
               
    Three months Ended
June 30,
 
    2024     2023  
Opening balance as of April 1   $ 126     $ -  
Transition period adjustment on long term investments (through retained earnings) pursuant to ASC 326     -       126  
Adjusted balance as of April 1   $ 126     $ 126  
Additions charged to change in provision for credit losses     (13 )     6  
Closing balance as of June 30   $ 113     $ 132  
               
    Year Ended
March 31,
 
    2024     2023  
Opening balance as of March 31, 2023   $ -     $ -  
Transition period adjustment on long term investments (through retained earnings) pursuant to ASC 326     126       -  
Adjusted balance as of April 1, 2023   $ 126     $ -  
Additions charged to change in provision for credit losses     -       -  
Closing balance as of March 31, 2024   $ 126     $ -  
Schedule of estimated useful lives  
   
Software and computer equipment   3-6 years
Office equipment   5 years
Furniture and fixtures   10 years
Vehicle   8-10 years
Internal-use software   5 years
Leasehold improvements   Shorter of lease term or estimated useful life
Schedule of impact of the company adoption  
                       
    As Reported
March 31,
2023
    Impact of
Adoption
   

Balance as of
April 1,

2023

 
Accumulated retained earnings (deficit)     6,318       (190 )     6,128  
Noncontrolling interests     1,279       (33 )     1,246  
Accounts receivable, net     13,416       (149 )     13,267  
Prepaid expenses and other current assets     4,117       -       4,117  
Other current liabilities     4,201       21       4,222  
Other assets     2,259       (1 )     2,258  
Long-term investments     1,564       (126 )     1,438  
Deferred tax asset     1,237       75       1,312