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Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Mar. 31, 2023
Cash flows from operating activities:      
Net (loss) income $ 109 $ (978) $ (293)
Adjustments to reconcile net (loss) income to net cash      
Depreciation of property, plant and equipment 9 159 209
Amortization of operating lease right-of-use assets 600 599 932
Expected credit loss provision 66 (513) 504
Write-down of inventories 71 86 67
Impairment of property, plant and equipment 335
Impairment of operating lease right of use assets 527
Gain on disposal of property, plant and equipment (333) (16) (7)
Share-based compensation expenses 61 58 89
Changes in operating assets and liabilities:      
Accounts receivable 168 1,133 (145)
Deferred tax (107) (12)
Inventories 356 (272) 794
Prepaid expenses and other current assets (230) 46 93
Accounts payable (326) 36 148
Accrued expenses and other current liabilities (511) (118) (461)
Operating lease liabilities (576) (527) (888)
Income tax payable (59) (11)
Income tax recoverable 3 4
Long-term accrued expenses (17) 23 17
Long-term deposits 193 (231)
Net cash provided by (used in) operating activities (360) 415 809
Cash flows from investing activities:      
Withdrawal of time deposits 1,075
Disposal of a subsidiary 0
Purchase of property, plant and equipment (101) (118) (92)
Proceeds from disposal of property, plant and equipment 333 16 8
Net cash provided by (used in) investing activities 232 (102) 991
Cash flows from financing activities:      
Shares issued/(cancelled) 0 0 1
Share options exercised 59 98
Cash dividends paid (492) (616) (1,019)
Net cash used in financing activities (492) (557) (920)
Net increase (decrease) in cash and cash equivalents (620) (244) 880
Cash and cash equivalents at the beginning of year 6,601 6,952 6,010
Effect of exchange rate changes on cash and cash equivalents (9) (107) 62
Cash and cash equivalents at the end of year 5,972 6,601 6,952
Supplemental disclosure of cash flow information:      
Cash paid for income taxes $ 38 $ 3 $ (1)