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Employee Compensation and Benefits | 6 Months Ended
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Sep. 30, 2025
Retirement Benefits [Abstract] |
Employee Compensation and Benefits | Note 6 - Employee Compensation and Benefits The Company has employee benefit plans in the form of certain statutory and other programs covering its employees. Defined Benefit Plan - Gratuity The Company’s subsidiaries in India and Mexico. We have defined benefit plans comprising of gratuity under Payments of Gratuity Act, 1972 covering eligible employees in India & Federal Labor Law in Mexico. The present value of the defined benefit obligations and other long-term employee benefits is determined based on actuarial valuation using the projected unit credit method. The rate used to discount defined benefit obligation is determined by reference to market yields at the balance sheet date of government bonds for respective regions for the estimated term of obligations. Actuarial gains or losses arising on account of experience adjustment and the effect of changes in actuarial assumptions are initially recognized in the condensed consolidated statements of comprehensive income, and the unrecognized actuarial loss is amortized to the condensed consolidated statements of operations over the average remaining service period of the active employees expected to receive benefits under the plan. Changes in “Other comprehensive income / (loss)” during the three and six months ended September 30, 2025 and 2024 were as follows:
Schedule of other comprehensive income/ (loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Three Months Ended September 30, |  |  | Six Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Net actuarial loss / (gain) |  | $ | (132 | ) |  | $ | 109 |  |  | $ | (38 | ) |  | $ | 154 |
Amortization of net actuarial loss / (gain) |  |  | (39 | ) |  |  | (19 | ) |  |  | (60 | ) |  |  | (36 | )
Deferred tax benefit / (expense) |  |  | 47 |  |  |  | (26 | ) |  |  | 27 |  |  |  | (33 | )
Unrecognized actuarial gain / (loss) on employee benefit plan obligations |  | $ | 124 |  |  | $ | 64 |  |  | $ | (71 | ) |  | $ | 85 |
Net defined benefit plan costs for the three and six months ended September 30, 2025 and 2024 include the following components:
Schedule of net defined benefit plan costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Three Months Ended September 30, |  |  | Six Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Service costs |  | $ | 118 |  |  | $ | 145 |  |  | $ | 234 |  |  | $ | 269 |
Interest costs |  |  | 41 |  |  |  | 41 |  |  |  | 83 |  |  |  | 80 |
Settlements |  |  | 20 |  |  |  | - |  |  |  | 20 |  |  |  | - |
Amortization of net actuarial loss |  |  | 29 |  |  |  | 19 |  |  |  | 40 |  |  |  | 36 |
Net defined benefit plan costs |  | $ | 198 |  |  | $ | 205 |  |  | $ | 377 |  |  | $ | 385 |

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- Definition The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/715/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 712 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/712/tableOfContent Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 710 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/710/tableOfContent Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 718 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/718/tableOfContent + Details
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