v3.25.2
Financial Instruments
 12 Months Ended
Mar. 31, 2025
Financial Instruments [Abstract]  
FINANCIAL INSTRUMENTS
28 FINANCIAL INSTRUMENTS

 

Categories of financial instruments

 

The following table sets out the financial instruments as at the end of the reporting period:

 

   As of
March 31,
2024		   As of
March 31,
2025		 
   USD’000   USD’000 
Financial assets        
         
Financial assets at amortized cost        
Trade and other receivables, net prepayment   12,115    10,155 
Amounts due from related parties   459    235 
Cash and cash equivalents   6,384    7,703 
    18,957    18,093 
Financial liabilities          
           
Financial liabilities at amortized cost          
Trade and other payables   16,686    5,393 
Amount due to related parties   
—
    125 
Amount due to a director   
—
    3 
Amount due to a shareholder   57    52 
Lease liabilities   
—
    1,681 
    16,743    7,254 

 

  (a) Methods and assumptions used to estimate fair value

 

The carrying amounts of financial assets and financial liabilities, such as trade and other receivables, amounts due from related parties, trade and other payables, amount due to a director and amount due to a shareholder are reasonable approximation of fair value due to their short-term nature.