v3.26.1
Accounts Receivable, Net (Tables)
 12 Months Ended
Mar. 31, 2026
Accounts Receivable, Net [Abstract]  
Schedule of Accounts Receivable, and the Allowance for Credit Losses

Accounts receivable, and the allowance for credit losses consisted of the following:

 

   As of 
   March 31,
2026		   March 31,
2025		 
   US$’000   US$’000 
Accounts receivable   9,963    17,934 
Less: Allowance for credit losses   (332)   (232)
Sub – total   9,631    17,702 
Retention receivables   5,922    5,232 
Total   15,553    22,934 
Schedule of Aging Analysis of Accounts Receivable, Net of Allowance For Credit Losses

The aging analysis of accounts receivable, net of allowance for credit losses, based on invoice date is as follows:

 

   As of 
   March 31,
2026		   March 31,
2025		 
   US$’000   US$’000 
Within 90 days   11,183    14,369 
91 to 180 days   324    48 
181 to 365 days   1,505    4,007 
Over 1 year   2,541    4,510 
Total   15,553    22,934 
Schedule of Reconciliation of the Allowance

Reconciliation of the allowance for credit losses of accounts receivable:

 

   US$’000 
As of April 1, 2024   (1,893)
Allowance for credit loss on accounts receivable for the year   (13)
Write off   1,667 
Exchange realignment   7 
As of March 31, 2025   (232)
Allowance for credit loss on accounts receivable for the year   (102)
Exchange realignment   2 
As of March 31, 2026   (332)