v3.25.2
Trade and Other Receivables (Tables)
12 Months Ended
Mar. 31, 2025
Trade and Other Receivables [Abstract]  
Schedule of Trade and Other Receivables
   Note   As of
31 March
2024
   As of
31 March
2025
 
      USD’000   USD’000 
Trade receivables – third parties  (a)    6,872    7,833 
Less: Impairment losses       (279)   (283)
        6,593    7,550 
               
Other receivables – third parties  (b)    31    26 
Deposits – third parties       70    209 
Prepayments – third parties  (c)    89    252 
Prepayments – related parties       71    
-
 
Advances to contract manufacturers – third parties       5,350    2,369 
        5,611    2,856 
               
Total trade and other receivables       12,204    10,406 
               
Movement in the above impairment losses:              
               
Beginning balances       43    279 
Charge for the financial year       236    4 
Ending balance       279    283 

 

(a)Trade receivables are non-interest bearing and the normal credit terms granted by the Company is 30 to 90 days (2023: 30 to 90 days). They are recognized at their original invoice amounts, which represent their fair values on initial recognition.
(b)Other receivables from third parties consist mainly of advances to contract manufacturers. The Company expected to be offset with contract manufacturers charges in the next 12 months.

 

(c)Prepayments from third parties consist mainly of the cost of installation of Enterprise Resource Planning (ERP) system and prepaid insurances.
Schedule of Expected Credit Loss
   Expected
credit loss
rate (%)
   Gross   Impairment
loss
   Net 
       USD’000   USD’000   USD’000 
At 31 March 2024                
Current  2.40%   4,528    (165)   4,363 
> 30 days past due  1.11%   979    (76)   903 
> 60 days past due 
-
%   482    
-
    482 
> 90 days past due  0.55%   883    (38)   845 
Total  4.06%   6,872    (279)   6,593 

 

   Expected
credit loss
rate (%)
   Gross   Impairment
loss
   Net 
       USD’000   USD’000   USD’000 
At 31 March 2025                
Current  2.45%   5,389    (255)   5,134 
> 30 days past due  0.95%   1,079    
-
    1,079 
> 60 days past due  0.72%   859    (5)   854 
> 90 days past due  1.13%   506    (23)   483 
Total  5.25%   7,833    (283)   7,550