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SEGMENT INFORMATION
 12 Months Ended
Mar. 31, 2015
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]
15.
SEGMENT INFORMATION
 
The Group's chief operating decision maker evaluates segment performance and allocates resources based on several factors, of which the primary financial measure is operating income.
 
The Group operates in two segments, Metal stamping and mechanical OEM segment and Electric OEM segment. The Metal stamping and mechanical OEM segment focuses on manufacturing and sale of metal parts and components. The Electric OEM segment focuses on manufacturing and sale of plastic and electronic parts and components.
 
Intersegment sales arise from transfer of goods between segments. These sales are generally at price consistent with what the Group would charge third parties for similar goods. A summary of the net sales, profitability information and asset information by segment and geographical areas is shown below:
 
 
 
Year ended March 31,
 
 
 
2013
 
2014
 
2015
 
 
 
$
 
$
 
$
 
Net sales:
 
 
 
 
 
 
 
 
 
 
Metal stamping and Mechanical OEM:
 
 
 
 
 
 
 
 
 
 
Unaffiliated customers
 
 
14,646
 
 
13,820
 
 
12,520
 
Intersegment sales
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
14,646
 
 
13,820
 
 
12,520
 
 
 
 
 
 
 
 
 
 
 
 
Electric OEM:
 
 
 
 
 
 
 
 
 
 
Unaffiliated customers
 
 
7,287
 
 
9,116
 
 
9,853
 
Intersegment sales
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7,287
 
 
9,116
 
 
9,853
 
 
 
 
 
 
 
 
 
 
 
 
Intersegment eliminations
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
Total net sales
 
 
21,933
 
 
22,936
 
 
22,373
 
 
 
 
 
 
 
 
 
 
 
 
Operating income:
 
 
 
 
 
 
 
 
 
 
Metal stamping and Mechanical OEM
 
 
319
 
 
527
 
 
745
 
Electric OEM
 
 
142
 
 
352
 
 
605
 
Corporate
 
 
(106)
 
 
(86)
 
 
(79)
 
 
 
 
 
 
 
 
 
 
 
 
Total operating income
 
 
355
 
 
793
 
 
1,271
 
 
 
 
 
 
 
 
 
 
 
 
Interest expense:
 
 
 
 
 
 
 
 
 
 
Metal stamping and Mechanical OEM
 
 
6
 
 
1
 
 
-
 
Electric OEM
 
 
3
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
Total interest expense
 
 
9
 
 
1
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
Depreciation and amortization expense:
 
 
 
 
 
 
 
 
 
 
Metal stamping and Mechanical OEM
 
 
353
 
 
306
 
 
226
 
Electric OEM
 
 
233
 
 
251
 
 
167
 
 
 
 
 
 
 
 
 
 
 
 
Total depreciation and amortization
 
 
586
 
 
557
 
 
393
 
 
 
 
 
 
 
 
 
 
 
 
Capital expenditure:
 
 
 
 
 
 
 
 
 
 
Metal stamping and Mechanical OEM
 
 
210
 
 
44
 
 
71
 
Electric OEM
 
 
109
 
 
29
 
 
58
 
 
 
 
 
 
 
 
 
 
 
 
Total capital expenditure
 
 
319
 
 
73
 
 
129
 
 
 
 
As of March 31,
 
 
 
2014
 
2015
 
 
 
$
 
$
 
Total assets:
 
 
 
 
 
 
 
Metal stamping and Mechanical OEM
 
 
10,452
 
 
9,123
 
Electric OEM
 
 
4,859
 
 
7,732
 
Corporate
 
 
465
 
 
132
 
 
 
 
 
 
 
 
 
Total assets
 
 
15,776
 
 
16,987
 
 
 
 
As of March 31,
 
 
 
2014
 
2015
 
 
 
$
 
$
 
Long-lived assets:
 
 
 
 
 
 
 
Metal stamping and Mechanical OEM
 
 
796
 
 
609
 
Electric OEM
 
 
417
 
 
485
 
 
 
 
 
 
 
 
 
Total long-lived assets
 
 
1,213
 
 
1,094
 
 
All of the Group's sales are co-ordinated through its head office in Hong Kong. The Group considers revenues to be generated by geographic area based on the physical location of customers. the breakdown by geographic area is as follows:
 
 
 
Year ended March 31,
 
 
 
2013
 
2014
 
2015
 
 
 
$
 
$
 
$
 
Net sales:
 
 
 
 
 
 
 
 
 
 
Hong Kong and China
 
 
6,148
 
 
5,086
 
 
4,703
 
Other Asian countries
 
 
1,415
 
 
1,489
 
 
1,734
 
Europe
 
 
13,503
 
 
15,564
 
 
15,153
 
North America
 
 
867
 
 
797
 
 
783
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
21,933
 
 
22,936
 
 
22,373
 
 
All of the Group's long-lived assets are located in Hong Kong and China.