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Income Taxes (Tables) | 12 Months Ended
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Mar. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of income before income tax |
|  | Year ended March 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | $ |  |  | $ |  |  | $ |
Hong Kong |  |  | 513 |  |  |  | 955 |  |  |  | (850 | )
China |  |  | 248 |  |  |  | 1,060 |  |  |  | 398 |
Myanmar |  |  | - |  |  |  | 57 |  |  |  | (242 | )
|  |  | 761 |  |  |  | 2,072 |  |  |  | (694)
Schedule of provision for income taxes |
|  | Year ended March 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | $ |  |  | $ |  |  | $ |
Hong Kong |  |  |  |  |  |  |  |  |  |  |  |
Current tax |  |  | 103 |  |  |  | 156 |  |  |  | 4 |
Overprovision in prior year |  |  | - |  |  |  | - |  |  |  | (30 | )
China |  |  |  |  |  |  |  |  |  |  |  |
Current tax |  |  | 133 |  |  |  | 356 |  |  |  | - |
Total |  |  | 236 |  |  |  | 512 |  |  |  | (26 | )
Schedule of effective income tax rate reconciliation |
|  | Year ended March 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | % |  |  | % |  |  | % |
Profits tax rate in Hong Kong |  |  | 16.5 |  |  |  | 16.5 |  |  |  | 16.5 |
Non-deductible items/non-taxable income |  |  | 15.2 |  |  |  | 2.1 |  |  |  | 3.3 |
Changes in valuation allowances |  |  | (5.9 | ) |  |  | (1.4 | ) |  |  | (0.4 | )
Overprovision of profits tax in prior year |  |  | (0.5 | ) |  |  | (2.1 | ) |  |  | 4.3 |
Effect of different tax rate of subsidiaries operating in other jurisdictions |  |  | 2.8 |  |  |  | 4.3 |  |  |  | (1.9 | )
Tax effect of tax losses not recognized |  |  | 1.1 |  |  |  | 0.0 |  |  |  | (30.0 | )
Utilization of tax losses previously not recognized |  |  | (7.1 | ) |  |  | (1.0 | ) |  |  | 12.7 |
Others |  |  | 8.9 |  |  |  | 6.2 |  |  |  | (0.8 | )
Effective tax rate |  |  | 31.0 |  |  |  | 24.6 |  |  |  | 3.7 |
Schedule of deferred tax assets and liabilities |
|  | As of March 31, |
|  | 2018 |  |  | 2019 |
|  | $ |  |  | $ |
Deferred tax liability: |  |  |  |  |  |
Property, plant and equipment |  |  | 32 |  |  |  | 32 |
Deferred tax asset: |  |  |  |  |  |  |  |
Tax loss carryforwards |  |  | (474 | ) |  |  | (594 | )
Deferred deductible expenses |  |  | (74 | ) |  |  | (74 | )
Valuation allowance |  |  | 548 |  |  |  | 668 |
Total net deferred tax asset |  |  | - |  |  |  | - |
Net deferred tax liability |  |  | 32 |  |  |  | 32 |
Schedule of valuation allowance |
|  | Year ended March 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | $ |  |  | $ |  |  | $ |
At the beginning of the year |  |  | 612 |  |  |  | 567 |  |  |  | 548 |
Current year (reduction) addition |  |  | (45 | ) |  |  | (19 | ) |  |  | 120 |
At the end of the year |  |  | 567 |  |  |  | 548 |  |  |  | 668 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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