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Segment Information
 12 Months Ended
Mar. 31, 2021
Segment Reporting [Abstract]  
SEGMENT INFORMATION
18.SEGMENT INFORMATION

The Group’s chief operating decision maker, who has been identified as the Company’s Chief Executive Officer, 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 focus 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.


Corporate represented expenses that are not allocated to reportable segments and other corporate items.


A summary of the revenue from contracts with customers, profitability information and asset information by segment and geographical areas is shown below:


   Year ended March 31, 
   2019   2020   2021 
   $   $   $ 
Revenue from contracts with customers:               
Metal stamping and Mechanical OEM   7,717    6,929    5,192 
Electric OEM   6,560    5,629    3,976 
Total revenue from contracts with customers   14,277    12,558    9,168 
                
Operating (loss) income:               
Metal stamping and Mechanical OEM   (405)   458    (327)
Electric OEM   (250)   355    (207)
Corporate   (100)   (66)   (82)
Total operating (loss) income   (755)   747    (616)
                
Depreciation expense:               
Metal stamping and Mechanical OEM   133    83    90 
Electric OEM   128    62    69 
Total depreciation   261    145    159 
                
Capital expenditure:               
Metal stamping and Mechanical OEM   398    53    50 
Electric OEM   297    38    38 
Total capital expenditure   695    91    88 

   As of March 31, 
   2020   2021 
   $   $ 
Total assets:          
Metal stamping and Mechanical OEM   9,753    7,874 
Electric OEM   8,248    7,440 
Corporate   168    172 
Total assets   18,169    15,486 

   As of March 31, 
   2020   2021 
   $   $ 
Property, plant and equipment, net:          
Metal stamping and Mechanical OEM   520    474 
Electric OEM   358    359 
Total property, plant and equipment, net   878    833 

All of the Group’s sales are coordinated 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, 
   2019   2020   2021 
   $   $   $ 
Revenue from contracts with customers:               
Hong Kong and China   2,794    2,186    1,554 
Europe   10,901    9,790    7,269 
Other Asian countries   128    -    37 
North America   454    582    308 
Total revenue from contracts with customers   14,277    12,558    9,168 

All of the Group’s property, plant and equipment are located in Hong Kong, China and Myanmar. The breakdown by geographic area is as follows:


   As of March 31, 
   2020   2021 
   $   $ 
Property, plant and equipment, net:          
Hong Kong and China   127    98 
Myanmar   751    735 
Total property, plant and equipment, net   878    833