v3.26.1
Trade and Other Receivables (Tables)
12 Months Ended
Mar. 31, 2026
Trade and Other Receivables [Abstract]  
Schedule of Trade and Other Receivables
   Note  As of
31 March
2025
   As of
31 March
2026
 
      USD’000   USD’000 
Trade receivables – third parties  (a)   7,833    6,296 
Less: Impairment losses      (283)   (56)
       7,550    6,240 
              
Other receivables – third parties  (b)   26    215 
Deposits – third parties      209    343 
Prepayments – third parties  (c)   252    788 
Advances to contract manufacturers – third parties      2,369    4,439 
       2,856    5,785 
              
Total trade and other receivables      10,406    12,025 
              
Movement in the above impairment losses:             
              
Beginning balances      279    283 
Charge /(reversal) for the financial year      4    (227)
Ending balance      283    56 

 

  (a) Trade receivables are non-interest bearing and the normal credit terms granted by the Company is 30 to 90 days (2025: 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 subscription 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 2025                
Current   4.73%   5,389    (255)   5,134 
> 30 days past due   
%   1,079    
-
    1,079 
> 60 days past due   0.58%   859    (5)   854 
> 90 days past due   4.55%   506    (23)   483 
Total   3.61%   7,833    (283)   7,550 

 

   Expected
credit loss
rate (%)
   Gross   Impairment
loss
   Net 
       USD’000   USD’000   USD’000 
At 31 March 2026                
Current   1.00%   5,390    (54)   5,336 
> 30 days past due   %   185    
    185 
> 60 days past due   1.16%   173    (2)   171 
> 90 days past due   
%   548    
    548 
Total   0.89%   6,296    (56)   6,240