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Accrued Expenses and Other Current Liabilities

12 Months Ended

Mar. 31, 2020

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,
	2019		2020
	$		$

Accrued payroll		822		134
Accrued housing allowance		294		214
Accrued other social benefits		1,087		1,167
Deposits received from customers		25		39
Unbilled purchases from suppliers		35		-
Accrued audit fee		251		430
Others		475		310
		2,989		2,294

Accrued other social benefits represented the provision of employment termination payments based on management approved 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, 2020. The provision amount is reasonably estimated based on China's Labor laws and management estimation of acceptance rate.