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Accounts Receivable, Net
 12 Months Ended
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).