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Accrued expenses and other current liabilities
 12 Months Ended
Mar. 31, 2021
Accrued Liabilities And Other Liabilities Current [Abstract]  
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
10.Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consisted of the following:


   As of March 31, 
   2020   2021 
   $   $ 
Accrued payroll   134    136 
Accrued housing allowance   214    271 
Accrued other social benefits   1,167    1,304 
Deposits received from customers   39    72 
Accrued audit fee   430    228 
Others   310    336 
    2,294    2,347 

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, 2021. The provision amount is reasonably estimated based on China’s Labor laws and management estimation of acceptance rate.