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Accrued Expenses and Other Current Liabilities

12 Months Ended

Mar. 31, 2023

Accrued Expenses and Other Current Liabilities [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,
	2022		2023
	$		$

Accrued payroll		243		90
Accrued housing allowance		231		210
Accrued other social benefits		1,462		1,193
Deposits received from customers		79		-
Accrued audit fee		200		205
Others		384		293
		2,599		1,991

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, 2023. The provision amount is reasonably estimated based on China’s Labor laws and management estimation of acceptance rate.