XML 33 R19.htm IDEA: XBRL DOCUMENT

Accrued Expenses and Other Current Liabilities

12 Months Ended

Mar. 31, 2019

Accrued Liabilities Current and Other Liabilities Current [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

11.

Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consisted of the following:

	As of March 31,
	2018		2019
	$		$

Accrued payroll		620		822
Accrued housing allowance		548		294
Accrued other social benefit		1,792		1,087
Deposits received from customers		17		25
Unbilled purchases from suppliers		238		35
Accrued audit fee		257		251
Others		510		475
		3,982		2,989

Accrued other social benefit represented the provision of employment termination payments based on management approved a restructuring plan for relocating its manufacturing facilities based on China's Labor laws. The restructuring plan is currently in process and expected to be completed within twelve months from March 31, 2019. The provision amount is reasonably estimated based on China's labor laws and management estimation of acceptance rate.