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v3.23.2

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Mar. 31, 2023
Accounting Policies [Abstract] |
Schedule of revenue recognition by product line |
|  | Year ended March 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | $ |  |  | $ |  |  | $ |
Sale of products |  |  | 9,168 |  |  |  | 12,351 |  |  |  | 10,201 |
Maintenance service income |  |  | - |  |  |  | 14 |  |  |  | 41 |
|  |  | 9,168 |  |  |  | 12,365 |  |  |  | 10,242 |
Schedule of revenue recognition at a point of time |
|  | Year ended March 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | $ |  |  | $ |  |  | $ |
Revenue recognized at a point of time |  |  | 9,168 |  |  |  | 12,351 |  |  |  | 10,201 |
Revenue recognized over time |  |  | - |  |  |  | 14 |  |  |  | 41 |
|  |  | 9,168 |  |  |  | 12,365 |  |  |  | 10,242 |
Schedule of movement of contract liabilities |
|  | Year ended March 31, |
|  | 2022 |  |  | 2023 |
|  | $ |  |  | $ |
At the beginning of the year |  |  | 72 |  |  |  | 79 |
Deposits received |  |  | 71 |  |  |  | - |
Recognized as revenue |  |  | (65 | ) |  |  | (78 | )
Exchange |  |  | 1 |  |  |  | (1 | )
At the end of the year |  |  | 79 |  |  |  | - |
Schedule of consolidated statement of operations |
|  | Year ended March 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
Items in the consolidated statement of operations: |  |  |  |  |  |  |  |  |
Chinese Renminbi |  |  | 6.83 |  |  |  | 6.44 |  |  |  | 6.83 |
Myanmar Kyat |  |  | 1,365 |  |  |  | 1,729 |  |  |  | 1,995 |
Schedule of balance sheet items, except for equity accounts |
|  | As of March 31, |
|  | 2022 |  |  | 2023 |
Balance sheet items, except for equity accounts |  |  |  |  |  |
Chinese Renminbi |  |  | 6.35 |  |  |  | 6.86 |
Myanmar Kyat |  |  | 1,768 |  |  |  | 2,103 |
Schedule of gain or loss on deregistration |
|  | $ |
Net liability of ACIA as of April 1, 2022 |  |  | (4 | )
Share of 49% by non-controlling interest as of April 1, 2022 |  |  | (2 | )
Share of profit by non-controlling interest for the year ended March 31, 2023 |  |  | 2 |
Gain or loss on deregistration |  |  | (0 | )

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