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Accounts Receivable, Net
 12 Months Ended
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).