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Accounts Receivable, Net
 12 Months Ended
Mar. 31, 2023
Receivables [Abstract]  
ACCOUNTS RECEIVABLE, NET
5.ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net is analyzed as follows:

 

   As of March 31, 
   2022   2023 
   $   $ 
         
Accounts receivable   2,311    2,440 
Less: allowance for expected credit losses   (51)   (554)
Total accounts receivable, net   2,260    1,886 

 

Details of the movements of the expected credit loss provision are as follows:

 

   Year ended March 31, 
   2021   2022   2023 
   $   $   $ 
             
At beginning of year   
-
    
-
    51 
Provision for the year   
-
    51    503 
At end of year   
-
    51    554 

 

As of March 31, 2023, $28 of expected credit loss provision was related to an off-balance sheet exposure of a customer (2022: $8).