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Accounts Receivable, Net | 12 Months Ended
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Mar. 31, 2024
Accounts Receivable, Net [Abstract] |
ACCOUNTS RECEIVABLE, NET |
| 5. | ACCOUNTS RECEIVABLE, NET
Accounts receivable, net is analyzed as follows:
|  | As of March 31, |
|  | 2023 |  |  | 2024 |
|  | $ |  |  | $ |
Accounts receivable |  |  | 2,440 |  |  |  | 1,296 |
Less: allowance for expected credit losses |  |  | (554 | ) |  |  | (43 | )
Total accounts receivable, net |  |  | 1,886 |  |  |  | 1,253 |
Details of the movements of the expected credit loss provision are as follows:
|  | Year ended March 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | $ |  |  | $ |  |  | $ |
At beginning of year |  |  | - |  |  |  | 51 |  |  |  | 554 |
Provision (reversal) for the year |  |  | 51 |  |  |  | 503 |  |  |  | (511 | )
At end of year |  |  | 51 |  |  |  | 554 |  |  |  | 43 |
As of March 31, 2024, no expected credit loss provision was related to an off-balance sheet exposure of a customer (2023: $28).

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- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/326/tableOfContent + Details
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- References No definition available. + Details
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