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Segment Information (Tables)

12 Months Ended

Mar. 31, 2024

Segment Information [Abstract]

Schedule of Revenue from Contracts with Customers, Profitability Information and Asset Information by Segment and Geographical Areas

A summary of the revenue from contracts with customers, profitability information and asset information by segment and geographical areas is shown below:

		Year ended March 31,
		2022				2023				2024
		$				$				$
Revenue from contracts with customers:
Metal stamping and Mechanical OEM			7,213				6,654				3,474
Electric OEM			5,152				3,588				2,847
Total revenue from contracts with customers			12,365				10,242				6,321
Operating income (loss):
Metal stamping and Mechanical OEM			339				(212	)			(895	)
Electric OEM			307				(95	)			(627	)
Corporate			(79	)			(170	)			(109	)
Total operating income (loss)			567				(477	)			(1,631	)
Depreciation expense:
Metal stamping and Mechanical OEM			95				137				89
Electric OEM			67				72				70
Total depreciation			162				209				159
Capital expenditure:
Metal stamping and Mechanical OEM			78				60				65
Electric OEM			56				32				53
Total capital expenditure			134				92				118

		As of March 31,
		2023				2024
		$				$
Total assets:
Metal stamping and Mechanical OEM			8,099				5,486
Electric OEM			5,696				5,770
Corporate			88				62
Total assets			13,883				11,318

		As of March 31,
		2023				2024
		$				$
Property, plant and equipment, net:
Metal stamping and Mechanical OEM			266				-
Electric OEM			135				-
Total property, plant and equipment, net			401				-

Schedule of Breakdown by Geographic Area

the breakdown by geographic area is as follows:

		Year ended March 31,
		2022				2023				2024
		$				$				$
Revenue from contracts with customers:
Hong Kong and China			2,105				1,510				906
Europe			8,761				8,268				4,214
Other Asian countries			76				27				-
North America			1,423				437				1,201
Total revenue from contracts with customers			12,365				10,242				6,321

The breakdown by geographic area is as follows:

		As of March 31,
		2023				2024
		$				$
Property, plant and equipment, net:
Hong Kong and China			110				-
Myanmar			291				-
Total property, plant and equipment, net			401				-

X

- Definition

Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

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-Topic 280
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-Section 50
-Paragraph 30
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