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INCOME TAXES (TABLES) | 12 Months Ended
--- | ---
Mar. 31, 2015
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, |
|  | 2013 |  | 2014 |  | 2015 |
|  | $ |  | $ |  | $ |
Hong Kong |  | 366 |  | 649 |  | 1,104 |
China |  | 45 |  | 118 |  | 173 |
|  | 411 |  | 767 |  | 1,277 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | The provision for income taxes consists of the following:
| Year ended March 31, |
| 2013 |  | 2014 |  | 2015 |
| $ |  | $ |  | $ |
Hong Kong |  |  |  |  |  |  |
Current tax |  | 68 |  | 155 |  | 78 |
Deferred tax |  | (121) |  | (15) |  | (12) |
|  | (53) |  | 140 |  | 66 |
China |  |  |  |  |  |  |
Current tax |  | 16 |  | 32 |  | 68 |
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, |
|  | 2013 |  | 2014 |  | 2015 |
|  | % |  | % |  | % |
Profits tax rate in Hong Kong |  | 16.5 |  | 16.5 |  | 16.5 |
Non-deductible items/non-taxable income |  | 5.9 |  | 10.3 |  | 1.5 |
Changes in valuation allowances |  | (31.6) |  | (4.4) |  | (1.6) |
Overprovision of profits tax in prior year |  | (0.5) |  | (2.0) |  | (3.8) |
Effect of different tax rate of subsidiaries operating in other jurisdictions |  | (3.9) |  | (2.7) |  | (2.8) |
Other |  | 4.6 |  | 4.6 |  | 0.6 |
Effective tax rate |  | (9.0) |  | 22.3 |  | 10.4 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Deferred income tax (assets) liabilities are as follows:
|  | As of March 31, |
|  | 2014 |  | 2015 |
|  | $ |  | $ |
Deferred tax liability: |  |  |  |  |  |  |
Property, plant and equipment |  |  | 48 |  |  | 35 |
Deferred tax asset: |  |  |  |  |  |  |
Tax loss carryforwards |  |  | (807) |  |  | (725) |
Valuation allowance |  |  | 803 |  |  | 722 |
Total net deferred tax asset |  |  | (4) |  |  | (3) |
Net deferred tax liability |  |  | 44 |  |  | 32 |
Summary of Valuation Allowance [Table Text Block] |
|  | Movement of valuation allowances are as follows:
|  | Year ended March 31, |
|  | 2013 |  | 2014 |  | 2015 |
|  | $ |  | $ |  | $ |
At the beginning of the year |  |  | 767 |  |  | 805 |  |  | 803 |
Changes in prior year tax losses carry forward |  |  | 168 |  |  | 32 |  |  | (60) |
Current year reduction |  |  | (130) |  |  | (34) |  |  | (21) |
At the end of the year |  |  | 805 |  |  | 803 |  |  | 722 |

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