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INCOME TAXES (TABLES)

12 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

The components of income before income taxes are as follows:

		Year ended March 31,
		2011				2012				2013
		$				$				$
Hong Kong			1,825				779				366
China			(74	)			(409	)			45
			1,751				370				411

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for income taxes consists of the following:

		Year ended March 31,
		2011				2012				2013
		$				$				$
Hong Kong
Current tax			97				179				68
Deferred tax			26				7				(121	)
			123				186				(53	)
China
Current tax			-				-				16

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation between the provision for income taxes computed by applying the Hong Kong profits tax rate to profit before income taxes, the actual provision for income taxes is as follows:

		Year ended March 31,
		2011				2012				2013
		%				%				%
Profits tax rate in Hong Kong			16.5				16.5				16.5
Non-deductible items/non-taxable income			8.4				68.3				5.9
Changes in valuation allowances			(9.5	)			0.3				(31.6	)
Under(over)provision of profits tax in prior year			-				1.4				(0.5	)
Effect of different tax rate of subsidiaries operating
in other jurisdictions			(8.0	)			(36.3	)			(3.9	)
Other			(0.4	)			0.1				4.6
Effective tax rate			7.0				50.3				(9.0	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax liability:		As of March 31,
		2012				2013
		$				$
Property, plant and equipment			182				72
Deferred tax asset:
Tax loss carryforwards			(769	)			(818	)
Valuation allowance			767				805
Total net deferred tax asset			(2	)			(13	)
Net deferred tax liability			180				59

Summary of Valuation Allowance [Table Text Block]

Movement of valuation allowances are as follows:

		Year ended March 31,
		2011				2012				2013
		$				$				$
At the beginning of the year			968				766				767
Changes in prior year tax losses carry forward			-				-				168
Current year (reduction) addition			(160	)			1				(130	)
Disposal of subsidiaries			(42	)			-				-
At the end of the year			766				767				805

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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