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SEGMENT INFORMATION

12 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

14. 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,
		2014			2015			2016
		$			$			$
Net sales:
Metal stamping and Mechanical OEM			13,820			12,520			10,268
Electric OEM			9,116			9,853			12,667
Total net sales			22,936			22,373			22,935
Operating income:
Metal stamping and Mechanical OEM			527			745			738
Electric OEM			352			605			916
Corporate			(86)			(79)			(138)
Total operating income			793			1,271			1,516
Interest expense:
Metal stamping and Mechanical OEM			1			-			-
Electric OEM			-			-			-
Total interest expense			1			-			-
Depreciation and amortization expense:
Metal stamping and Mechanical OEM			306			226			137
Electric OEM			251			167			180
Total depreciation and amortization			557			393			317
Capital expenditure:
Metal stamping and Mechanical OEM			44			71			226
Electric OEM			29			58			298
Total capital expenditure			73			129			524

		As of March 31,
		2015			2016
		$			$
Total assets:
Metal stamping and Mechanical OEM			9,123			7,268
Electric OEM			7,732			9,638
Corporate			132			133
Total assets			16,987			17,039

		As of March 31,
		2015			2016
		$			$
Long-lived assets:
Metal stamping and Mechanical OEM			609			518
Electric OEM			485			603
Total long-lived assets			1,094			1,121

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,
		2014			2015			2016
		$			$			$
Net sales:
Hong Kong and China			5,086			4,703			5,662
Other Asian countries			1,489			1,734			134
Europe			15,564			15,153			16,342
North America			797			783			797
			22,936			22,373			22,935

All of the Group's long-lived assets are located in Hong Kong and China.

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- References

No definition available.

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- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599

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