INTANGIBLE ASSETS (Tables)

12 Months Ended

Mar. 31, 2025

INTANGIBLE ASSETS

Schedule of intangible assets

		As of March 31,
		2025				2024
		US$’000				US$’000
Cost
Opening balance			4,975				5,140
Exchange difference			(57	)			(165	)
			4,918				4,975
Accumulated amortization
Opening balance			1,721				1,647
Amortization			127				127
Exchange difference			(20	)			(53	)
			1,828				1,721

Net carrying amount			3,090				3,254

Amount to be amortized:
- Within one year			127				127
- Over one year but within five years			508				508
- Over five years			2,455				2,619
			3,090				3,254

		Software				Patent				Customer base				Operating licence				Total
		US$’000				US$’000				US$’000				US$’000				US$’000
Cost
At April 1, 2023			32				7,021				10,982				14,996				33,031
Additions			423				-				-				-				423
At March 31, 2024			455				7,021				10,982				14,996				33,454
Additions			-				-				-				-				-
At March 31, 2025			455				7,021				10,982				14,996				33,454

Accumulated amortization
At April 1, 2023			32				3,093				2,837				1,647				7,609
Amortization			7				-				-				-				7
At March 31, 2024			39				3,093				2,837				1,647				7,616
Amortization			84				-				-				-				84
Exchange difference			4				-				-				-				4
At March 31, 2025			127				3,093				2,837				1,647				7,704

Accumulated impairment
At April 1, 2023, March 31, 2024, and 2025			-				3,928				8,145				13,349				25,422

Net carrying amount
At March 31, 2024			416				-				-				-				416
At March 31, 2025			328				-				-				-				328