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Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2022
Mar. 31, 2021
Mar. 31, 2020
Cash flows from operating activities:      
Net income (loss) $ 467 $ (454) $ 687
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:      
Depreciation of property, plant and equipment 162 159 145
Amortization of operating lease right-of-use assets 935 841 1,074
Expected credit loss provision 51
Write-down of inventories 89 125 39
Gain on disposal of property, plant and equipment (14) (9) (16)
Share-based compensation expenses 87 93 181
Changes in operating assets and liabilities:      
Accounts receivable (1,346) 1,017 232
Deferred tax (435) 349 209
Inventories (167) (301) (559)
Prepaid expenses and other current assets (275) (112) 58
Accounts payable 153 (390) (121)
Accrued expenses and other current liabilities 190 (87) (570)
Operating lease liabilities (871) (795) (909)
Income tax payable 541 (521) 1
Income tax recoverable (7)
Long-term deposits 276 (19) (9)
Net cash provided by (used in) operating activities (164) (104) 442
Cash flows from investing activities:      
Placement of time deposits (1,075)
Purchase of property, plant and equipment (134) (88) (91)
Proceeds from disposal of property, plant and equipment 14 10 27
Net cash used in investing activities (1,195) (78) (64)
Cash flows from financing activities:      
Share options exercised 20 79
Cash dividends paid (569) (981) (297)
Net cash used in financing activities (549) (902) (297)
Net increase (decrease) in cash and cash equivalents (1,908) (1,084) 81
Cash and cash equivalents at the beginning of year 7,757 8,827 8,827
Effect of exchange rate changes on cash and cash equivalents 161 14 (81)
Cash and cash equivalents at the end of year 6,010 7,757 8,827
Supplemental disclosure of cash flow information:      
Income taxes $ 2 $ 27 $ 10