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Accounts Receivable, Net | 12 Months Ended
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Mar. 31, 2022
Receivables [Abstract] |
ACCOUNTS RECEIVABLE, NET |
5. | ACCOUNTS RECEIVABLE, NET
Accounts receivable, net is analyzed as follows:
|  | As of March 31, |
|  | 2021 |  |  | 2022 |
|  | $ |  |  | $ |
Accounts receivable |  |  | 973 |  |  |  | 2,311 |
Less: allowance for expected credit losses |  |  | - |  |  |  | (51 | )
Total accounts receivable, net |  |  | 973 |  |  |  | 2,260 |
Details of the movements of the expected credit loss provision are as follows:
|  | Year ended March 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | $ |  |  | $ |  |  | $ |
At beginning of year |  |  | - |  |  |  | - |  |  |  | - |
Provision for the year |  |  | - |  |  |  | - |  |  |  | 51 |
At end of year |  |  | - |  |  |  | - |  |  |  | 51 |
As of March 31, 2022, $8 of the expected credit loss provision relates to an off-balance sheet exposure of a customer (2021: $nil).

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- Definition The entire disclosure for financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -URI https://asc.fasb.org/subtopic&trid=2196816 + Details
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- References No definition available. + Details
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