v3.26.1
Consolidated Statements of Profit or Loss and Other Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Cost of materials $ (26,112) $ (35,527) $ (30,728)
Contract manufacturers charges (15,892) (18,433) (16,596)
Gross profit 6,984 10,431 8,640
Other income 301 180 120
Depreciation of property, plant and equipment (52) (47) (36)
Depreciation of right-of-use assets (417) (412) (163)
Employee benefit expense (3,693) (3,373) (2,295)
Other expenses (2,994) (3,040) (2,032)
Finance costs (93) (116) (9)
Net (loss)/reversal on impairment of financial assets 227 (4) (236)
Profit before income taxes 263 3,619 3,989
Income tax expenses (278) (800) (705)
Profit/(Loss) for the financial period (15) 2,819 3,284
Other comprehensive income/(loss)      
(Loss)/Gain on foreign currency translation (80) (36) (97)
Other comprehensive (loss)/income, net of tax (80) (36) (97)
Total comprehensive income/(loss) for the period (95) 2,783 3,187
Profit/(Loss) attributable to:      
Owners of the parent (17) 2,815 3,281
Non-controlling interest 2 4 3
Profit/(Loss) attributable to owners of the parent and non-controlling interest (15) 2,819 3,284
Total comprehensive income/(loss) attributable to:      
Owners of the parent (96) 2,779 3,184
Non-controlling interest 1 4 3
Total comprehensive income/(loss) attributable to owners of the parent and non-controlling interest $ (95) $ 2,783 $ 3,187
Weighted average number of ordinary shares      
Basic (in Shares) 25,000,000 23,342,466 22,500,000
Diluted (in Shares) 25,000,000 23,342,466 22,500,000
Earnings/(loss) per share attributable to ordinary shareholders      
Basic (in Dollars per share) $ (0.01) $ 0.12 $ 0.15
Diluted (in Dollars per share) $ (0.01) $ 0.12 $ 0.15
Third Parties      
Revenue $ 48,988 $ 63,733 $ 55,964
Related Parties      
Revenue $ 658