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Accrued Expenses and Other Current Liabilities
 12 Months Ended
Mar. 31, 2022
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, 
   2021   2022 
   $   $ 
Accrued payroll   143    243 
Accrued housing allowance   264    231 
Accrued other social benefits   1,304    1,462 
Deposits received from customers   72    79 
Accrued audit fee   228    200 
Others   336    384 
    2,347    2,599 

 

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, 2022. The provision amount is reasonably estimated based on China’s Labor laws and management estimation of acceptance rate.