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Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Mar. 31, 2021
Cash flows from operating activities:      
Net (loss) income $ (293) $ 467 $ (454)
Depreciation of property, plant and equipment 209 162 159
Amortization of operating lease right-of-use assets 932 935 841
Expected credit loss provision 503 51
Write-down of inventories 67 89 125
Gain on disposal of property, plant and equipment (7) (14) (9)
Share-based compensation expenses 89 87 93
Changes in operating assets and liabilities:      
Accounts receivable (145) (1,346) 1,017
Deferred tax (12) (435) 349
Inventories 794 (167) (301)
Prepaid expenses and other current assets 94 (275) (112)
Accounts payable 148 153 (390)
Accrued expenses and other current liabilities (461) 190 (87)
Operating lease liabilities (888) (871) (795)
Income tax payable (11) 541 (521)
Income tax recoverable 4 (7)
Long-term accrued expenses 17
Long-term deposits (231) 276 (19)
Net cash (used in) provided by operating activities 809 (164) (104)
Cash flows from investing activities:      
(Placement)/Withdrawal of time deposits 1,075 (1,075)
Disposal of a subsidiary 0
Purchase of property, plant and equipment (92) (134) (88)
Proceeds from disposal of property, plant and equipment 8 14 10
Net cash (used in) provided by investing activities 991 (1,195) (78)
Cash flows from financing activities:      
Shares issued 1 0
Share options exercised 98 20 79
Cash dividends paid (1,019) (569) (981)
Net cash used in financing activities (920) (549) (902)
Net (decrease) increase in cash and cash equivalents 880 (1,908) (1,084)
Cash and cash equivalents at the beginning of year 6,010 7,757 8,827
Effect of exchange rate changes on cash and cash equivalents 62 161 14
Cash and cash equivalents at the end of year 6,952 6,010 7,757
Supplemental disclosure of cash flow information:      
Income taxes $ (1) $ 2 $ 27