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Bonso Electronics International Inc. – ‘20-F’ for 3/31/21 – ‘EX-101.INS’

On:  Monday, 8/16/21, at 5:23pm ET   ·   For:  3/31/21   ·   Accession #:  1079973-21-808   ·   File #:  0-17601

Previous ‘20-F’:  ‘20-F’ on 8/17/20 for 3/31/20   ·   Next & Latest:  ‘20-F’ on 8/15/22 for 3/31/22

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/16/21  Bonso Electronics Int’l Inc.      20-F        3/31/21  117:5.7M                                   Edgar Tech & Bus… Inc/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML    722K 
                Non-Canadian Issuer                                              
 4: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     28K 
 5: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     28K 
 2: EX-12.1     Statement re: the Computation of Ratios             HTML     30K 
 3: EX-12.2     Statement re: the Computation of Ratios             HTML     31K 
12: R1          Document and Entity Information                     HTML     67K 
13: R2          Consolidated Balance Sheets                         HTML    130K 
14: R3          Consolidated Balance Sheets (Parenthetical)         HTML     47K 
15: R4          Consolidated Statements of Operations and           HTML     98K 
                Comprehensive Income                                             
16: R5          Consolidated Statements of Changes in               HTML     61K 
                Stockholders' Equity (Unaudited)                                 
17: R6          Consolidated Statements of Cash Flows               HTML    152K 
18: R7          Description of business and significant accounting  HTML     75K 
                policies                                                         
19: R8          Allowance for doubtful accounts                     HTML     31K 
20: R9          Inventories                                         HTML     34K 
21: R10         Property, plant and equipment, net                  HTML     38K 
22: R11         Interests of subsidiaries                           HTML     40K 
23: R12         Intangible assets, net                              HTML     46K 
24: R13         Banking facilities                                  HTML     58K 
25: R14         Income tax                                          HTML     74K 
26: R15         Financial instruments at fair value                 HTML     38K 
27: R16         Investment in life insurance contract               HTML     33K 
28: R17         Leases                                              HTML     44K 
29: R18         Commitments and contingent liabilities              HTML     36K 
30: R19         Stockholders' equity                                HTML     35K 
31: R20         Stock option and bonus plans                        HTML     47K 
32: R21         Related party transactions                          HTML     46K 
33: R22         Concentrations and credit risk                      HTML     47K 
34: R23         Employee retirement benefits and severance payment  HTML     35K 
                allowance                                                        
35: R24         Net earnings per share                              HTML     40K 
36: R25         Business segment information                        HTML    100K 
37: R26         Long-term loan and long-term deposit received       HTML     31K 
38: R27         Other income, net                                   HTML     36K 
39: R28         Non-operating (expenses) / income, net              HTML     35K 
40: R29         Financial instruments at amortized cost             HTML     31K 
41: R30         Accrued charges and deposits                        HTML     34K 
42: R31         Subsequent events                                   HTML     31K 
43: R32         Description of business and significant accounting  HTML    117K 
                policies (Policies)                                              
44: R33         Inventories (Tables)                                HTML     34K 
45: R34         Property, plant and equipment, net (Tables)         HTML     36K 
46: R35         Interests of subsidiaries (Tables)                  HTML     39K 
47: R36         Intangible assets (Tables)                          HTML     50K 
48: R37         Banking facilities (Tables)                         HTML     59K 
49: R38         Income tax (Tables)                                 HTML     79K 
50: R39         Financial instruments at fair value (Tables)        HTML     34K 
51: R40         Leases (Tables)                                     HTML     45K 
52: R41         Commitments and contingent liabilities (Tables)     HTML     33K 
53: R42         Stock option and bonus plans (Tables)               HTML     42K 
54: R43         Related party transactions (Tables)                 HTML     39K 
55: R44         Concentrations and credit risk (Tables)             HTML     46K 
56: R45         Net earnings per share (Tables)                     HTML     38K 
57: R46         Business segment information (Tables)               HTML    101K 
58: R47         Other income, net (Tables)                          HTML     35K 
59: R48         Non-operating (Expenses) / Income, Net (Tables)     HTML     34K 
60: R49         Accrued charges and deposits (Tables)               HTML     34K 
61: R50         Description of business and significant accounting  HTML     50K 
                policies (Details Narrative)                                     
62: R51         Allowance for doubtful accounts (Details            HTML     30K 
                Narrative)                                                       
63: R52         Inventories (Details)                               HTML     36K 
64: R53         Inventories (Details Narrative)                     HTML     30K 
65: R54         Property, plant and equipment, net (Details)        HTML     43K 
66: R55         Property, plant and equipment, net (Details         HTML     34K 
                Narrative)                                                       
67: R56         Interests in subsidiaries (Details)                 HTML     53K 
68: R57         Intangible assets (Details)                         HTML     44K 
69: R58         Intangible assets (Details 1)                       HTML     35K 
70: R59         Intangible assets (Details 2)                       HTML     45K 
71: R60         Intangible assets (Details Narrative)               HTML     30K 
72: R61         Banking facilities (Details)                        HTML     59K 
73: R62         Banking facilities (Details 1)                      HTML     35K 
74: R63         Income Tax (Details)                                HTML     40K 
75: R64         Income Tax (Details 1)                              HTML     31K 
76: R65         Income Tax (Details 2)                              HTML     40K 
77: R66         Income Tax (Details 3)                              HTML     29K 
78: R67         Income Tax (Details 4)                              HTML     36K 
79: R68         Income Tax (Details 5)                              HTML     33K 
80: R69         Income Tax (Details 6)                              HTML     55K 
81: R70         Income Tax (Details Narrative)                      HTML     33K 
82: R71         Income Tax (Details Narrative 1)                    HTML     30K 
83: R72         Financial instruments at fair value (Details)       HTML     35K 
84: R73         Financial instruments at fair value (Details        HTML     34K 
                Narrative)                                                       
85: R74         Investment in life insurance contract (Details      HTML     32K 
                Narrative)                                                       
86: R75         Leases (Details)                                    HTML     31K 
87: R76         Leases (Details 1)                                  HTML     42K 
88: R77         Leases (Details 2)                                  HTML     39K 
89: R78         Leases (Details 3)                                  HTML     36K 
90: R79         Leases (Details Narrative)                          HTML     29K 
91: R80         Commitments and contingent liabilities (Details)    HTML     31K 
92: R81         Commitments and contingent liabilities (Details     HTML     34K 
                Narrative)                                                       
93: R82         Stockholders' equity (Details Narrative)            HTML     40K 
94: R83         Stock Option and bonus plans (Details)              HTML     36K 
95: R84         Stock Option and bonus plans (Details 1)            HTML     38K 
96: R85         Stock Option and bonus plans (Details Narrative)    HTML     32K 
97: R86         Related party transactions (Details)                HTML     39K 
98: R87         Related party transactions (Details Narrative)      HTML     35K 
99: R88         Concentrations and Credit Risk (Details)            HTML     38K 
100: R89         Concentrations and credit risk (Details 1)          HTML     39K  
101: R90         Concentrations and Credit Risk (Details Narrative)  HTML     35K  
102: R91         Employee retirement benefits and severance payment  HTML     34K  
                allowance (Details Narrative)                                    
103: R92         Net earnings per share (Details)                    HTML     53K  
104: R93         Business segment Information (Details)              HTML     33K  
105: R94         Business segment information (Details 1)            HTML     62K  
106: R95         Business segment information (Details 2)            HTML     32K  
107: R96         Business segment information (Details 3)            HTML     42K  
108: R97         Business segment information (Details 4)            HTML     48K  
109: R98         Long-term loan and long-term deposit received       HTML     32K  
                (Details Narrative)                                              
110: R99         Other income, net (Details)                         HTML     38K  
111: R100        Non-operating income / (Expenses), Net (Details)    HTML     37K  
112: R101        Financial instruments at amortized cost (Details    HTML     33K  
                Narrative)                                                       
113: R102        Accrued charges and deposits (Details)              HTML     38K  
114: R103        Subsequent events (Details Narrative)               HTML     29K  
116: XML         IDEA XML File -- Filing Summary                      XML    217K  
115: EXCEL       IDEA Workbook of Financial Reports                  XLSX    123K  
 6: EX-101.INS  XBRL Instance -- bnso-20210331                       XML   1.82M 
 8: EX-101.CAL  XBRL Calculations -- bnso-20210331_cal               XML    215K 
 9: EX-101.DEF  XBRL Definitions -- bnso-20210331_def                XML    337K 
10: EX-101.LAB  XBRL Labels -- bnso-20210331_lab                     XML   1.00M 
11: EX-101.PRE  XBRL Presentations -- bnso-20210331_pre              XML    767K 
 7: EX-101.SCH  XBRL Schema -- bnso-20210331                         XSD    241K 
117: ZIP         XBRL Zipped Folder -- 0001079973-21-000808-xbrl      Zip    147K

‘EX-101.INS’   —   XBRL Instance — bnso-20210331

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<us-gaap:IncreaseDecreaseInCustomerAdvancesAndDeposits contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> -28000 </us-gaap:IncreaseDecreaseInCustomerAdvancesAndDeposits>
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<us-gaap:ProceedsFromSaleOfFinanceReceivables contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 188000 </us-gaap:ProceedsFromSaleOfFinanceReceivables>
<us-gaap:ProceedsFromSaleOfFinanceReceivables contextRef="From2018-04-01to2019-03-31" unitRef="USD" decimals="-3"> 223000 </us-gaap:ProceedsFromSaleOfFinanceReceivables>
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<BNSO:CouponsReceivedFromFinancialInstrumentAtAmortizedCost contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 48000 </BNSO:CouponsReceivedFromFinancialInstrumentAtAmortizedCost>
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<BNSO:CouponsReceivedFromFinancialInstrumentAtAmortizedCost contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 59000 </BNSO:CouponsReceivedFromFinancialInstrumentAtAmortizedCost>
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<BNSO:AcquisitionOfFinancialInstrumentsAtAmortizedCost contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 1007000 </BNSO:AcquisitionOfFinancialInstrumentsAtAmortizedCost>
<us-gaap:PaymentsToAcquireAssetsInvestingActivities contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 613000 </us-gaap:PaymentsToAcquireAssetsInvestingActivities>
<us-gaap:PaymentsToAcquireAssetsInvestingActivities contextRef="From2018-04-01to2019-03-31" unitRef="USD" decimals="-3"> 226000 </us-gaap:PaymentsToAcquireAssetsInvestingActivities>
<us-gaap:PaymentsToAcquireAssetsInvestingActivities contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 68000 </us-gaap:PaymentsToAcquireAssetsInvestingActivities>
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<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>1</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Description of business and significant accounting policies</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Bonso Electronics International Inc. and its subsidiaries (collectively, the “Company” or “Group”) are engaged in the designing, manufacturing and selling of a comprehensive line of electronic scales and weighing instruments, pet electronics products and other products. Further, the Group also rents or leases both factory facilities and equipment not being currently used to third parties.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The consolidated financial statements have been prepared in United States dollars and in accordance with generally accepted accounting principles in the United States of America. The preparation of consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates made by management include valuation of inventories, allowance for expected credit losses, stock-based compensation, expected useful life of long-lived assets, valuation allowance for deferred tax assets, incremental borrowing rate to calculate lease liabilities and right-of-use (“ROU”) assets and historical average sales return to calculate refund. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><b>COVID-19 Considerations</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">For the month after the outbreak of COVID-19, domestic business activities in China were disrupted by a series of emergency quarantine measures taken by the government. In February 2020, the Company’s plant and offices in People’s Republic of China (“PRC”) were temporarily suspended for two weeks according to the instruction of the local government, related to COVID-19. Emergency quarantine measures and travel restrictions caused business disruptions across China. The evolution of quarantine measures and travel restrictions resulted in negative consequences for our business operations including, but not limited to, the temporary closure of the Company’s factory and operations beginning in early February, limited support from the Company’s employees, delayed access to raw material supplies and inability to deliver products to customers on a timely basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The travel restrictions imposed as a result of the COVID-19 pandemic had a material negative impact on the Company’s operations. The Company is not able to send its sales and marketing teams to visit our overseas customers and potential customers. And the Company’s promotion events like trade exhibitions are limited due to travel restrictions in China. Under normal circumstances, the Company’s management regularly travels from Hong Kong to the Shenzhen office and Xinxing factory. The inability to travel regularly has affected the Company’s operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The extent to which COVID-19 negatively impacts our business results is highly uncertain and cannot be accurately predicted. The magnitude of this negative effect on the continuity of our business operation and supply chains in China remains uncertain. These uncertainties impede our ability to conduct our daily operations and could materially and adversely affect our business, financial condition and results of operations. The Company did not record any asset impairments, inventory charges or bad debt provision related to COVID-19 during the year ended March 31, 2021 (2020: $nil). However, if the customer demand is persistently weak in coming months or we are instructed to suspend the operations of our plants in PRC, the Company may need to record such charges.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The significant accounting policies are as follows:</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(a)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Principles of consolidation</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The consolidated financial statements include the financial statements of the Company and its subsidiaries after elimination of inter-company accounts and transactions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Acquisitions of companies have been consolidated from the date on which control of the net assets and operations was transferred to the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Acquisitions of companies are accounted for using the purchase method of accounting.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(b)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Cash and cash equivalents</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Cash and cash equivalents are short-term, highly liquid investments with original maturities of three months or less. Cash equivalents are stated at cost, which approximates fair value because of the short-term maturity of these instruments. The Company has no cash equivalents as of March 31, 2020 and 2021.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(c)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Inventories </b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Inventories are stated at the lower of cost, as determined on a first-in, first-out basis, or net realizable value. Costs of inventories include purchase and related costs incurred in bringing the products to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company routinely reviews its inventories for their salability and for indications of obsolescence to determine if inventory carrying values are higher than net realizable value. Some of the significant factors the Company considers in estimating the net realizable value of its inventories include the likelihood of changes in market and customer demand and expected changes in market prices for its inventories.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(d)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Trade receivables and allowance for expected credit losses</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.85pt 8pt 36pt; text-align: justify">Trade receivables are recorded at the invoiced amount, net of allowances for doubtful accounts and sales returns, if any. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing trade receivables. Bad debt expense is included in administrative and general expenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.95pt; text-align: justify">The Company recognizes an allowance for expected credit losses to ensure accounts and other receivables are not overstated due to uncollectibility. Allowance for doubtful receivables is maintained for all customers based on a variety of factors, including the length of time the receivables are past due, significant one-time events and historical experience. An additional allowance for individual accounts is recorded when the Company becomes aware of customers’ or other debtors’ inability to meet their financial obligations, such as bankruptcy filings or deterioration in the customer’s or other debtor’s operating results or financial position. If circumstances related to customers or debtors change, estimates of the recoverability of receivables will be further adjusted.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(e)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Income taxes and deferred income taxes</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Amounts in the consolidated financial statements related to income taxes are calculated using the principles of Accounting Standards Codification (“ASC”) 740 and Accounting Standards Updates (“ASU”) 2013-11 <i>“Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”</i>. ASC 740 requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the temporary differences between the financial reporting bases and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Future tax benefits, such as net operating loss carry forwards, are recognized as deferred tax assets. Recognized deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company complies with ASC 740 <i>“Income Taxes”</i> for uncertainty in income taxes recognized in financial statements. ASC 740 prescribes a recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company’s accounting policy is to treat interest and penalties as components of income taxes. The Company’s income tax returns through the fiscal year ended March 31, 2020 have been assessed by the tax authorities.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(f)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Intangible assets</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Land use rights held by the Company are included in intangible assets. The granted useful life of the land use rights is 50 years. They are stated at cost and amortized on a straight-line basis over a maximum period of 30 years, in accordance with the business licenses expiring in 2024.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(g)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Property, plants and equipment, net</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(i)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Property, plant and equipment are stated at cost less accumulated depreciation. Leasehold land and buildings are depreciated on a straight-line basis over 15 to 66 years, representing the shorter of the remaining term of the lease or the expected useful life to the Company.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(ii)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Other categories of property, plant and equipment are carried at cost and depreciated using the straight-line method over their expected useful lives to the Company. The principal estimated useful lives for depreciation are:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="font: 12pt Times New Roman, Times, Serif; width: 95%"><font style="font-size: 10pt">Plant and machinery - 10 years</font></td> <td style="font: 12pt Times New Roman, Times, Serif; width: 5%"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt">Furniture, fixtures and equipment - 5 to 10 years</font></td> <td style="font: 12pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt">Motor vehicles - 5 years</font></td> <td style="font: 12pt Times New Roman, Times, Serif"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(iii)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Assets under construction are not depreciated until construction is completed and the assets are ready for their intended use.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(iv)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The cost of major improvements and betterments is capitalized, whereas the cost of maintenance and repairs is expensed in the year when it is incurred.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(v)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Any gain or loss on disposal is included in the consolidated statements of operations and comprehensive income.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(h)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Impairment of long-lived assets including intangible assets</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Long-lived assets held and used by the Company and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The Company evaluates recoverability of assets to be held and used by comparing the carrying amount of an asset to future net undiscounted cash flows to be generated by the asset. If such assets are considered to be impaired, the impairment loss is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets calculated using a discounted future cash flows analysis. Provisions for impairment made on other long-lived assets are disclosed in the consolidated statements of operations and comprehensive income.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(i)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Financial instrument at amortized cost</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Held-to-maturity debt securities are purchased from a financial institution and pledged as collateral for certain secured bank loans, which are stated at amortized cost. Interest income, including amortization of the premium and discount arising at acquisition, are included in earnings.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(j)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Financial instruments at fair value</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company complies with ASC 820, “Fair Value Measurements” (“ASC 820”). ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable and inputs derived from or corroborated by observable market data.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 3-Inputs are unobservable inputs which reflect the reporting entity's own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(k)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Leases</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company determines if an arrangement is a lease at inception of the contract. Leases are recorded in “right-of-use (ROU) assets” and "lease liabilities" in the Company's consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">ROU assets represent the Company’s right to use an underlying asset during the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. For leases in which the rate implicit in the lease is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement date for determining the present value of lease payments. Lease term includes the effects of options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating lease arrangements is recognized on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">On April 1, 2019, the date of initial application, the Company adopted, “<i>Leases</i>” (Topic 842), using the modified retrospective method. The modified retrospective method provides a method of recognizing those leases which had not expired as of the date of adoption of April 1, 2019. The prior period consolidated financial statements have not been retrospectively adjusted and continue to be reported under Topic 840.<br /> <br /> The Company elected the practical expedient permitted under the transition guidance under Topic 842, which amongst other matters, allowed the Company (i) not to apply the recognition requirements to short-term leases (leases with a lease term of 12 months or less), (ii) not to reassess whether any expired or existing contracts are or contain leases, (iii) not to reassess the lease classification for any expired or existing leases, and (iv) not to reassess initial direct costs for any existing leases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The adoption resulted in the recognition of ROU assets of $407,000 and lease liabilities of $407,000 for operating leases as of April 1, 2019. The adoption had no impact on opening balance of accumulated deficit. Refer to note 11 to the consolidated financial statements for details.<br /> <br /> The Company reviews ROU assets for impairment whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(l)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Revenue recognition</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Effective April 1, 2018, the Company adopted the new guidance of ASC Topic 606, <i>“Revenue from Contracts with Customers (Topic 606)”</i>, which supersedes the revenue recognition requirements in ASC Topic 605, <i>“Revenue Recognition”</i>. Topic 606 requires the Company to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company applies the following steps to recognize revenues: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, the Company satisfies a performance obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Product sales</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company’s revenue from contracts with customers is derived from product revenue principally from the sales of electronic scales and pet electronic products directly to customers. The Company sells goods to customers based on purchase orders received from the customers. The Company has determined there is one performance obligation for each model included in the purchase orders. The performance obligation is considered to be met and revenue is recognized when the customer obtains control of the goods, which is generally the point at which products are leaving the ports of Hong Kong, Shenzhen or Nansha (Guangzhou), or when risks and rewards are transferred to the customer. The Company did not recognize any revenue from contracts with customers for performance obligations satisfied over time during the year ended March 31, 2021.<br /> <br /> The transaction price is generally in the form of a fixed price which is agreed with the customer at contract inception. The transaction price is recorded net of any sales return, surcharges and value-added taxes on gross sales. The Company allocates the transaction price to each performance obligation based on the purchase orders. Customers are required to pay over an agreed-upon credit period, usually between 15 to 119 days. In certain circumstances, the Company will request a deposit from a customer. Customers’ deposits are settled as part of the outstanding bill upon receiving an acknowledgement from customers. For the remaining balance of the outstanding bill, the customer is required to pay over an agreed-upon credit period, usually between 0 to 15 days.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Return rights</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company does not generally provide its customers with a right of return or production protection. Each customer is required to perform a product quality check before accepting delivery of goods. The Company provides to certain customers an additional one to two percent of the quantity of certain products ordered in lieu of a warranty, which is recognized as cost of sales when these products are shipped to customers from the Company’s facilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">During the year ended March 31, 2020, the Company began to sell its products through Amazon’s online platform. Customers purchasing products through Amazon have a 30-day right of return from the date of receipt of the product. The Company recorded a refund liability of approximately $29,000 at March 31, 2021 (2020: $69,000; 2019: $nil) for these expected returns, which was based on the average monthly returns received for Amazon sales.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"> Value-added taxes and surcharges</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company presents revenue net of value-added taxes (“VAT”) and surcharges incurred. Surcharge are sales related taxes representing the City Maintenance and Construction Tax and Education Surtax. VAT, business taxes and surcharges collected from customers, net of VAT paid for purchases, are recorded as a liability in the consolidated balance sheets until these are paid to the tax authorities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Outbound freight and handling costs</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company accounts for product outbound freight and handling costs as fulfillment activities and presents the associated costs in selling, general and administrative expenses in the period in which it sells the product.<br /> <br /> <i>Disaggregation of revenue</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company disaggregates its revenue from different types of contracts with customers by principal product categories, as the Company believes it best depicts the nature, amount, timing and uncertainty of its revenue and cash flows. See Note 19 for product revenues by segment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Contract balances</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company did not recognize any contract asset as of March 31, 2020 and March 31, 2021. The timing between the recognition of revenue and receipt of payment is not significant. The Company’s contract liabilities consist of deposits received from customers. As of March 31, 2020 and 2021, the balances of the contract liabilities are approximately $12,000 and $317,000, respectively. All contract liabilities at the beginning of the year ended March 31, 2021 were recognized as revenue during the year ended March 31, 2021 and all contract liabilities as of the end of the year ended March 31, 2021 are expected to be realized in the following year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Lease income includes minimum rents which are recognized on an accrual basis over the terms of the related leases on a straight-line basis. Lease revenue recognition commences when the lessee is given possession of the leased space and there are no contingencies offsetting the lessee’s obligation to pay rent.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(m)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Research and development costs</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Research and development costs include salaries, utilities and contractor fees that are directly attributable to the conduct of research and development progress primarily related to the development of new design of products. Research and development costs are expensed as incurred. Research and development costs of approximately $175,000, $213,000 and $229,000 were charged to operations for the years ended March 31, 2019, 2020 and 2021, respectively.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(n)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Advertising</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Advertising costs are expensed as incurred and are included within selling, general and administrative expenses. Advertising costs were approximately $21,000, $103,000 and $30,000 for the fiscal years ended March 31, 2019, 2020 and 2021, respectively.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(o)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Foreign currency translations</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(i)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The Company’s functional currency is the United States dollar. Transactions denominated in non-United States dollar currencies of foreign subsidiaries where the United States dollar is the functional currency are translated into United States dollars at the exchange rates existing at date of transaction. The translation of local currencies into United States dollars at the balance sheet date creates transaction adjustments which are included in net income. Exchange differences are recorded in the statements of operations and comprehensive income.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(ii)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The financial statements of foreign subsidiaries, where non-United States dollar currencies are the functional currencies, are translated into United States dollars using exchange rates in effect at period end for assets and liabilities and average exchange rates during each reporting period for the statement of operations. Adjustments resulting from translation of these financial statements are reflected as a separate component of stockholders’ equity in accumulated other comprehensive income.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(p)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Stock options and warrants</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Stock options have been granted to employees, directors and non-employee directors. Upon exercise of the options, a holder can acquire shares of common stock of the Company at an exercise price determined by the board of directors. The options are exercisable based on the vesting terms stipulated in the option agreements or plan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company follows the guidance of ASC 718, “<i>Accounting for Stock Options and Other Stock-Based Compensation</i>”<i>.</i> ASC 718 requires companies to record compensation expense for share-based awards issued to employees and directors in exchange for services provided. The amount of the compensation expense is based on the estimated fair value of the awards on their grant dates and is recognized over the required service periods. Our share-based awards include stock options and restricted stock awards. The estimated fair value underlying our calculation of compensation expense for stock options is based on the Black-Scholes pricing model. Forfeitures of share-based awards are estimated at the time of grant and revised, if necessary, in subsequent periods if our estimates change based on the actual amount of forfeitures we have experienced.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(q)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Fair value of financial instruments</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The carrying amounts of financial instruments including cash and cash equivalents, trade receivables, net, other receivables, deposits and prepayments, other current assets, accounts payable and accrued charges and deposits, and other current liabilities approximate fair value due to the relatively short-term maturity of these instruments. The carrying value of long-term debt approximates fair value based on prevailing borrowing rates currently available for loans with similar terms and maturities.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(r)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Treasury stock</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company periodically retires treasury shares that it acquires through share repurchases and returns those shares to the status of authorized but unissued. The Company accounts for treasury stock transactions under the cost method. For each reacquisition of common stock, the number of shares and the acquisition price for those shares is added to the existing treasury stock count and total value, respectively, and recognized as a deduction from equity. When treasury shares are retired, the Company’s policy is to allocate the excess of the repurchase price over the par value of shares acquired to additional paid-in capital, with any remaining amount being charged to retained earnings.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Recently adopted accounting pronouncements</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In June 2016, the FASB issued ASU 2016-13, <i>"Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" </i>("ASU 2016-13"), which improves financial reporting by providing timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. The ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. Forward-looking information will now be used to better inform credit loss estimates. This ASU is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. Effective April 1, 2020, the Company adopted ASU 2016-13, which did not have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In August 2018, the FASB issued ASU 2018-13, <i>“Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement,”</i> ("ASU 2018-13") which is part of the FASB disclosure framework project to improve the effectiveness of disclosures in the notes to the financial statements. The amendments in the new guidance remove, modify and add certain disclosure requirements related to fair value measurements covered in Topic 820, <i>“Fair Value Measurement.”</i> The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Effective April 1, 2020, the Company adopted ASU 2018-13, which did not have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In October 2018, the FASB issued ASU No. 2018-17, <i>“Consolidation: Targeted Improvements to Related Party Guidance for Variable Interest Entities,”</i> ("ASU 2018-17") which modifies the guidance related to indirect interests held through related parties under common control for determining whether fees paid to decision makers and service providers are variable interest. ASU 2018-17 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019 and early adoption is permitted. Effective April 1, 2020, the Company adopted ASU 2018-17, which did not have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In November 2018, the FASB issued ASU No. 2018-19, <i>“Codification Improvements to Topic 326, Financial Instruments—Credit Losses,”</i> (“ASU 2018-19”) which clarifies and improves guidance related to credit losses, hedging, and recognition and measurement. Same as ASU 2016-13, this ASU is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. Effective April 1, 2020, the Company adopted ASU 2018-19, which did not have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"> <i>Recent accounting pronouncements not yet adopted</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In December 2019, the FASB issued ASU No. 2019-12, “<i>Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes</i>” (“ASU 2019-12”). ASU 2019-12 will simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. For public business entities, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company is evaluating the impact of the adoption of ASU 2019-12, but does not expect it to have a material impact on income taxes as reported in its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In October 2020, the FASB issued ASU No. 2020-10, <i>"Codification Improvements" </i>(“ASU 2020-10”), which improves consistency by amending the Accounting Standards Codification to include all disclosure guidance in the appropriate disclosure sections and clarifies the application of various provisions in the Codification by amending and adding new headings, cross referencing to other guidance, and refining or correcting terminology. The amendments are effective for annual periods beginning after December 15, 2020 for public business entities. The Company is evaluating the impact of the adoption of ASU 2020-10, but does not expect it to have a material impact on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">We believe there is no additional new accounting guidance adopted, but not yet effective that is relevant to the readers of our financial statements. However, there are numerous new proposals under development which, if and when enacted, may have a significant impact on our financial reporting.</p>
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<us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>2</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Allowance for doubtful accounts</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Allowance for doubtful accounts amounted to $nil as of March 31, 2021 (2020: $nil). Most of the Company’s trade receivables are generally unsecured.</p>
</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
<us-gaap:InventoryDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>3</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Inventories</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The components of inventories are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Raw materials</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">357</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">267</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Work in progress</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">429</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">391</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Finished goods</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">392</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">439</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,178</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,097</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">During the fiscal years ended March 31, 2019, 2020 and 2021, based upon material composition and expected usage, provisions for inventories of approximately $73,000, $87,000 and $108,000, respectively, were charged to the consolidated statements of operations under cost of revenue.</p>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>4</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Property, plant and equipment, net</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Property, plant and equipment, net, consisted of the following:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 10pt">Cost</font></td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Buildings</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">16,857</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">17,278</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Construction-in-progress</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">604</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,041</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Plant and machinery</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9,642</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9,829</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Furniture, fixtures and equipment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,544</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,879</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Motor vehicles</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">577</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">586</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -4.5pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">29,224</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">30,613</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Less: accumulated depreciation</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(19,785</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(21,113</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3pt; text-indent: -3pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,439</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,500</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0 0 8pt"> During the fiscal years ended March 31, 2019, 2020 and 2021, depreciation expenses charged to the consolidated statements of operations amounted to approximately $859,000, $841,000 and $814,000, respectively. As at March 31, 2020 and 2021 fully depreciated assets that were still in use by the Company amounted to approximately $15,800,000 and $15,875,000, respectively. As at March 31, 2020 and 2021, property, plant and equipment, net that were leased out amounted to approximately $2,750,000 and $2,714,000, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Property, plant and equipment in Xinxing were assessed for impairment according to the policy described in note 1(h).</p>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:ConsolidationSubsidiariesOrOtherInvestmentsConsolidatedEntitiesPolicy contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>5</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Interests in subsidiaries</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt">Particulars of principal subsidiaries as of March 31, 2020 and 2021 are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Name of company</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Place of <br /> incorporation and kind of <br /> legal entity</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Particulars of <br /> issued capital/ <br /> registered capital</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Percentage of capital held by the Company</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Principal</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">activities</p></td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: top; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="width: 20%; padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Electronics Limited * <br /> (“BEL”)</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 15%; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">Hong Kong, <br /> limited liability company</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 15%; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">HK$5,000,000 (US$641,026) </font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center"><font style="font-size: 10pt">100%</font></td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center"><font style="font-size: 10pt">100%</font></td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 15%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Investment holding, providing management and administrative support to the Group companies</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Investment Limited <br /> (“BIL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">Hong Kong, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">HK$3,000,000 (US$384,615) </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Investment holding and property investment</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Electronics (Shenzhen) Company, Limited <br /> (“BESCL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">PRC, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">US$12,621,222</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Investment holding and property rental</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Advanced Technology Limited * <br /> (“BATL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">Hong Kong, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">HK$1,000,000 <br /> (US$128,205)</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Investment holding and trading of scales and pet electronics products</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Advanced Technology (Xinxing) Company, Limited <br /> (“BATXXCL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">PRC, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">US$10,000,000</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Production of scales and pet electronics products and property rental</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Technology (Shenzhen) Company, Limited <br /> (“BTL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">PRC, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">HK$200,000 </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Product development</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Modus Pets Inc. (“MPI”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">Neveda, USA</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">US$75,000</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Trading of scales and pet electronics products</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">* Shares directly held by the Company</p>
</us-gaap:ConsolidationSubsidiariesOrOtherInvestmentsConsolidatedEntitiesPolicy>
<us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>6</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Intangible assets, net</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Intangible assets are analyzed as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: center"><font style="font-size: 10pt"><b>Amount</b></font></td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"><b>$ in thousands</b></font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td colspan="2" style="padding-bottom: 1pt"><font style="font-size: 10pt">Cost at March 31, 2019</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">5,951</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; width: 21%; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 63%; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Addition</font></td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 15%; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">-</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Effect of exchange rate</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(385)</font></td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Cost at March 31, 2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">5,566</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Addition</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">-</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Effect of exchange rate</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">468</font></td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Cost at March 31, 2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">6,034</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 0.75pt"> </td> <td> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Accumulated Amortization at March 31, 2019</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(3,613)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Addition</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">-</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Amortization</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(264)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Effect of exchange rate</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">241</font></td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Accumulated Amortization at March 31, 2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(3,636)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Addition</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">-</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Amortization</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(269)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Effect of exchange rate</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(316)</font></td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Accumulated Amortization at March 31, 2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(4,221)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 0.75pt"> </td> <td> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Net book value at March 31, 2019</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">2,338</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 0.75pt"> </td> <td> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Net book value at March 31, 2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">1,930</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 0.75pt"> </td> <td> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Net book value at March 31, 2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">1,813</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt">The components of intangible assets are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="7" style="text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">2020</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Land use right of factory land in Shenzhen, Guangdong, PRC</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">780</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">663</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Land use right of factory land in Xinxing, Guangdong, PRC</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,150</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1.150</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3pt; text-indent: -3pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,930</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,813</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Amortization expense in relation to intangible assets was approximately $275,000, $264,000 and $269,000 for each of the fiscal years ended March 31, 2019, 2020 and 2021, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">As of March 31, 2021, future minimum amortization expenses in respect of intangible assets are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3" style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Year ending <br /> March 31,</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 74%"><font style="font-size: 10pt">2022</font></td> <td style="width: 1%"> </td> <td style="width: 9%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">279</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td><font style="font-size: 10pt">2023</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">278</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td><font style="font-size: 10pt">2024</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">278</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td><font style="font-size: 10pt">2025</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">210</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td><font style="font-size: 10pt">2026</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">96</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Thereafter </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">672</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,813</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:IntangibleAssetsDisclosureTextBlock>
<us-gaap:BankingAndThriftDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>7</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Banking facilities</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">As of March 31, 2021, the Company had general banking facilities for bank overdrafts, letters of credit, notes payable and term loans. The facilities are interchangeable with total amounts available of approximately $5,128,000 (2020: $5,128,000). The general banking facilities utilized by the Company are denominated in United States dollars, Hong Kong dollars and Chinese Yuan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company’s general banking facilities, expressed in United States dollars, are further detailed as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Amount available</font></td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Amount utilized</font></td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Amount unutilized</font></td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Terms of banking <br /> facilities as of</font></td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">March 31,</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">March 31,</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">March 31,</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">March 31, 2021</font></td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Interest</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Repayment</font></td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">rate</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Terms</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td colspan="6" style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt"><b>Import and export facilities</b></font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 1.4pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="width: 18%; padding-left: 1.4pt"><font style="font-size: 10pt">Combined limit</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 8%; text-align: center"><font style="font-size: 10pt">2,564</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 8%; text-align: center"><font style="font-size: 10pt">2,564</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 7%; text-align: center"><font style="font-size: 10pt">937</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 7%; text-align: center"><font style="font-size: 10pt">492</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 7%; text-align: center"><font style="font-size: 10pt">1,627</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 7%; text-align: center"><font style="font-size: 10pt">2,072</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 9%; padding-left: 1.4pt; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 9%; padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 1.4pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td colspan="29" style="text-align: center"><font style="font-size: 10pt">Including sub-limit of:</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 1.4pt"><font style="font-size: 10pt">Notes payable</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2,308</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2,308</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">25</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2,308</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2,283</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">HIBOR* +2.5%</font></td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Repayable in full within 120 days</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 1.4pt"><font style="font-size: 10pt">Bank overdrafts</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Prime rate +1%</font></td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Repayable on demand</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 1.4pt"><font style="font-size: 10pt">Long term loans <sup>(1)</sup></font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">1,214</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">1,214</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">937</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">467</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">277</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">747</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">HIBOR* +2%</font></td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Term loans repayable <br /> monthly over 3 years.</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 1.4pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td colspan="5" style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt"><b>Other facilities</b></font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 1.4pt"><font style="font-size: 10pt">Export documentary credits</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 1.4pt"><font style="font-size: 10pt">Revolving loan</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">1,923</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">1,923</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">1,000</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">500</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">923</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">1,423</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">HIBOR* +2.25%</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Repayable until redemption of a listed debt instrument</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 1.4pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 1.4pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">5,128</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">5,128</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">1,937</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">992</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">3,191</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">4,136</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; padding-left: 1.4pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; padding-left: 1.4pt; text-align: center"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">(1) A clause in the banking facilities states that the term loans are subject to review any time and also subject to the bank's overriding right to repayment on demand, including the right to call for cash cover on demand for prospective and contingent liabilities. Therefore, all long-term loans were classified as current liabilities in the consolidated balance sheets. As of March 31, 2021, $500,000 of long-term loans became current as they are repayable within one year in accordance with the repayment schedule.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 35.95pt">* HIBOR is the Hong Kong Interbank Offer Rate</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0 0 8pt 20pt; text-indent: 35.95pt">One of the properties of the Company located in Hong Kong with a net book value of approximately $677,000 as of March 31, 2021, the rental assignment over such property, the rights, interests and benefits of a life insurance contract with a book value of approximately $163,000 and a listed debt instrument with a book value of approximately $523,000 are arranged as securities to the banks for the banking facilities arrangement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Prime Rate and HIBOR were 5.00% and 0.13% per annum, respectively, as of March 31, 2021. The Prime Rate is determined by the Hong Kong Association of Banks and is subject to revision from time to time. Interest rates are subject to change if the Company defaults on the amount due under the facility or draws in excess of the facility amounts, or at the discretion of the banks.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 0.05pt; text-align: justify; text-indent: 35.9pt">The weighted average interest rates of borrowings of the Company are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">During the fiscal year ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Bank overdrafts</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">6.00</font></td> <td style="width: 1%"><font style="font-size: 10pt">%</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">6.00</font></td> <td style="width: 1%"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Notes payable</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4.71</font></td> <td><font style="font-size: 10pt">%</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2.85</font></td> <td><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Term loans</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4.06</font></td> <td><font style="font-size: 10pt">%</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2.78</font></td> <td><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Revolving loan</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4.29</font></td> <td><font style="font-size: 10pt">%</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2.50</font></td> <td><font style="font-size: 10pt">%</font></td></tr> </table>
</us-gaap:BankingAndThriftDisclosureTextBlock>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>8</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Income tax</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(a)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The subsidiaries comprising the Group are subject to tax on an entity basis on income arising in or derived from Hong Kong and the PRC. The Company is not subject to income taxes in the British Virgin Islands.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 36pt">Hong Kong Tax</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">BIL and BEL operating in Hong Kong are subject to the Hong Kong profits tax rate of 16.5% (2020 and 2019: 16.5%). BATL operating in Hong Kong is subject to the Hong Kong profits tax rate of 8.25% (2020: 8.25%; 2019: 8.25%) on the first HKD 2 million of the estimated assessable profits and at 16.5% on the estimated assessable profits above HKD 2 million. BIL has no assessable profits while BATL and BEL have tax losses brought forward which are available for set-off against the assessable profits for the year ended March 31, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 29.7pt; text-indent: 6.3pt">PRC Tax</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">All subsidiaries registered in the PRC are subject to a tax rate of 25% (2020 and 2019: 25%).</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(b)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Income is subject to taxation in the various countries in which the Company and its subsidiaries operate. The (loss) / income before income taxes by geographical location is analyzed as follows:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 5.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Hong Kong</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">(813</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">819</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">2,360</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">PRC</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">168</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(408</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,072</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Others</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">182</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(13</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(131</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(463</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">398</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,157</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Others mainly include the income / (loss) from BVI.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(c)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Income tax benefit / (expense) comprises the following:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 52%; padding-bottom: 1pt; padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Current income tax expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(165</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Deferred income tax benefit</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">779</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">614</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The components of the income tax benefit / (expense) by geographical location are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Hong Kong</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">(12</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">PRC</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">626</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">165</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">At the end of the accounting periods, the income tax recoverable is as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="width: 68%; padding-bottom: 1pt; padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Current income tax recoverable</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(d)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Deferred tax assets comprise the following:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 5.4pt"><font style="font-size: 10pt">Tax loss carry forwards</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,235</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,235</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Decrease in tax loss</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(259</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Less: Valuation allowance</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(4,235</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(3,197</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(779</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0">As of March 31, 2020 and 2021, the Company had accumulated tax losses amounting to approximately $23,722,000 and $22,228,000 (the tax effect thereon is approximately $4,235,000 and $3,976,000), respectively, subject to the final agreement by the relevant tax authorities, which may be carried forward and applied to reduce future taxable income which is earned in or derived from Hong Kong and other jurisdictions. Realization of deferred tax assets associated with tax loss carry forwards is dependent upon generating sufficient taxable income prior to their expiration. A valuation allowance is established against such tax losses when management believes it is more likely than not that a portion may not be utilized. As of March 31, 2021, the Company’s accumulated tax losses of approximately $3,627,000 will expire from 2022 to 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(e)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Changes in valuation allowance are as follows:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Balance, April 1</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,607</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,203</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,235</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Charged / (credited) to income tax expense</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(404</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">32</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(1,038</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Balance, March 31</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">4,203</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">4,235</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,197</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">  </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(f)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The actual income tax expense attributable to earnings for the fiscal years ended March 31, 2019, 2020 and 2021 differed from the amounts computed by applying the Hong Kong statutory tax rate in accordance with the relevant income tax law as a result of the following:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Income / (loss) before income taxes</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">(463</font></td> <td style="width: 1%; padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">398</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">1,157</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Income tax (expense) / benefit on pretax income at statutory rate</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">55</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(44</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(170</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Effect of different tax rates of subsidiaries <br /> operating in other jurisdictions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">28</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">89</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Profit not subject to income tax</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">18</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">44</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Expenses not deductible for income tax purposes</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(163</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(56</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(18</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Increase / (decrease) in valuation allowance</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(404</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">32</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Tax effect of future temporary differences</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Tax benefit from expected realization of tax loss</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">779</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Tax losses not recognized</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(280</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Utilization of tax losses</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">495</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">22</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">176</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Total income tax benefit</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">614</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The statutory rate of 8.25% or 16.5% used above is that of Hong Kong, where the Company’s main business is located.</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(g)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The Company complies with ASC 740 and assessed the tax position during the fiscal year ended March 31, 2021 and concluded that the Company had no accrued penalties related to uncertain tax positions under accrued charges and deposits (2020: $nil).</font></td></tr> </table>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:FairValueDisclosuresTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>9</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Financial instruments at fair value</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company complies with ASC 820, “<i>Fair Value Measurements</i>” (“ASC 820”). ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable and inputs derived from or corroborated by observable market data.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 3-Inputs are unobservable inputs which reflect the reporting entity's own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">During the fiscal year ended March 31, 2021, the Company purchased listed shares in Hong Kong and the United States for trading purposes for approximately $613,000 (2020: $68,000). During the fiscal year ended March 31, 2021, a gain from disposal of financial assets at fair value of approximately $6,000 was recorded (2020: loss of $1,000). A revaluation gain of approximately $17,000 was recorded during the fiscal year ended March 31, 2021 (2020: revaluation loss of $5,000).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">At the end of the accounting period, the fair value of the following assets was as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="15" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31, 2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="15" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31, 2021</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 1</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 2</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 3</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 1</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 2</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 3</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Total</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 36%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Equity investments</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">54</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">54</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">504</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">504</font></td> <td style="width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table> <p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The fair value of equity investments is determined based on quoted price in active markets.</p>
</us-gaap:FairValueDisclosuresTextBlock>
<us-gaap:LifeSettlementContractsDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>10</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt"><font style="font-size: 10pt"><b>Investment in life insurance contract</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Investment in life insurance contract represents the carrying amount (surrender value) of the contract if it is to be terminated by the Company. There is one life insurance contract as of March 31, 2020 and March 31, 2021, with a carrying amount of approximately $158,000 and $163,000, respectively. All premiums of this contract have already been paid during the fiscal year ended March 31, 2012. The face amount (death benefit) of this contract is $1,000,000. During the fiscal year ended March 31, 2021, we recorded a gain of approximately $5,000 for the change in valuation (2020: $5,000).</p>
</us-gaap:LifeSettlementContractsDisclosureTextBlock>
<us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>11</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Leases</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Operating leases</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">As of March 31, 2021, the Company leases part of production facilities and machines in Xinxing under rental agreements to third parties. The Company will need to pay a cancellation fee of approximately $105,000 if the Company decides to terminate all the rental agreements before their expiry.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Shenzhen factory is rented out to a third party from April 1, 2021 to March 31, 2022. Part of the production facilities in Xinxing are rented out to various third parties up to February 13, 2026. Certain tenants have an option to early terminate their tenancy agreements. The expected future minimum rental payments to be received are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td colspan="3" style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: top"><font style="font-size: 10pt">Year ending March 31,</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: top; width: 71%"> </td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: bottom; width: 10%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">2022</font></td> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"><font style="font-size: 10pt">105</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 2.5pt"> </td> <td style="vertical-align: top; padding-bottom: 2.5pt"> </td> <td style="vertical-align: top; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right"><font style="font-size: 10pt">105</font></td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: 0pt">The Company leases one office and one staff quarter in Shenzhen and one staff quarter in Xinxing. Operating lease assets and obligations are reflected within right-of-use asset, and lease liability, respectively, on the consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The discount rate implicit within the leases is generally not determinable and therefore the Company determines the discount rate based on its incremental borrowing rate. The incremental borrowing rate for the leases is determined based on lease term and currency in which lease payments are made, adjusted for impacts of collateral. The weighted average discount rate used to measure the operating lease liabilities as of March 31, 2021 was 4.05%.</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 10pt">Year ended March 31, 2021</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Office</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Assets</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 71%; padding-bottom: 2.5pt; padding-left: 9.25pt; text-indent: 1.7pt"><font style="font-size: 10pt">Right-of-use assets</font></td> <td style="width: 10%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 17%; text-align: right"><font style="font-size: 10pt">232</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9.25pt; text-indent: 1.7pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9.25pt; text-indent: 1.7pt"><font style="font-size: 10pt">Current portion of operating lease liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">105</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 9.25pt; text-indent: 1.7pt"><font style="font-size: 10pt">Non-current portion of operating lease liabilities</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">127</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9.25pt; text-indent: 1.7pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">232</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Maturities of lease liabilities are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Year ending March 31,</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 71%"><font style="font-size: 10pt">2022</font></td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">111</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td><font style="font-size: 10pt">2023</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">111</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">2024</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">19</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">241</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Less: imputed interest</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(9</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Total lease cost</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">232</font></td> <td style="padding-bottom: 1pt"> </td></tr> </table> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: 72pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Supplemental cash flow and other information related to leases is as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">March 31, 2021</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 71%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Total lease liabilities</font></td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 17%; text-align: right"><font style="font-size: 10pt">232</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"><font style="font-size: 10pt">Cash payment for amount included in the measurement of lease liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">241</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Weighted average remaining lease term (years)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2.1</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Weighted average discount rate</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4.05</font></td> <td><font style="font-size: 10pt">%</font></td></tr> </table>
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<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"><b>12       Commitments and contingent liabilities</b></p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(a)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Commitments</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Capital expenditures contracted at the balance sheet date but not yet provided for are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Construction in Xinxing, Guangdong, PRC</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">40</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">1,015</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">40</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,015</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify">As of March 31, 2021, the Company entered into contractor agreements on buildings and leasehold improvements on the manufacturing facility in Xinxing, the PRC for a total consideration of $1,951,000. As of March 31, 2021, $936,000 has been paid, and the remaining balance of $1,015,000 is to be paid in accordance with the progress of the construction.</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(b)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Contingent liabilities</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify; text-indent: 0.55pt">The Company has entered into an employment agreement with a director, Anthony So. Mr. So’s employment agreement provides for a maximum yearly salary of approximately $800,000 plus bonus. The initial term of the employment agreement expired on March 31, 2013 (“Initial Term”); however, the employment agreement has been renewed under a provision in the agreement that provides for automatic renewal for successive one year periods, unless at least 90 days prior to the expiration of the Initial Term or any renewal term, either party gives written notice to the other party specifically electing to terminate the agreement. Mr. So’s employment agreement contains a provision under which the Company will be obligated to pay Mr. So all compensation for the remainder of his employment agreement and five times his annual salary and bonus compensation if a change of control, as defined in his employment agreement, occurs. Bonuses shall be determined by the Board of Directors in their sole discretion.</p>
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<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>13</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Stockholders’ equity</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(a)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt"><font style="font-size: 10pt">Repurchase of common stock</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify">In August of 2001, the Company's Board of Directors authorized a program for the Company to repurchase up to $500,000 of its common stock. This repurchase program does not obligate the Company to acquire any specific number of shares or acquire shares over any specified period of time. No stock had been repurchased when, on November 16, 2006, the Company's Board of Directors authorized another $1,000,000 for the Company to repurchase its common stock under the same repurchase program. This authorization to repurchase shares increased the amount authorized for repurchase from $500,000 to $1,500,000. On September 17, 2015, the Company’s Board of Directors authorized an additional $1,500,000 to repurchase its common stock under the same repurchase program, bringing the amount authorized for repurchase to $3,000,000. On April 25, 2018, the Company’s Board of Directors authorized an additional $3,000,000 to repurchase its common stock under the same repurchase program, bringing the amount authorized for repurchase to $6,000,000. The Board of Directors believed that the common stock was undervalued and that the repurchase of common stock would be beneficial to the Company's stockholders. The Company (through its subsidiary) has repurchased an aggregate of 1,005,018 shares of its common stock, including 49,279 shares ($190,000) that were repurchased during the fiscal year ended March 31, 2021, including 48,873 shares ($119,000) that were repurchased during the fiscal year ended March 31, 2020, and 124,849 shares ($364,000) that were repurchased during the fiscal year ended March 31, 2019. No shares repurchased were removed from the total number of shares issued during the fiscal year ended March 31, 2021 (2020: nil, 2019: nil). The Company may from time to time repurchase shares of its common stock under this program.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(b)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Preferred stock</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company has authorized share capital of $100,000 for 10,000,000 shares of preferred stock, with par value of $0.01 each, divided into 2,500,000 shares each of class A preferred stock, class B preferred stock, class C preferred stock and class D preferred stock. Shares may be issued within each class from time to time by the Company’s Board of Directors in its sole discretion without the approval of the stockholders, with such designations, power preferences, rights, qualifications, limitations and restrictions as the Board of Directors shall fix and as have not been fixed in the Company’s Memorandum of Association. The Company has not issued any shares of preferred stock as of March 31, 2021.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(c)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt"><font style="font-size: 10pt">Dividends</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">No dividends were declared by the Company for each of the fiscal years ended March 31, 2019, 2020 and 2021, respectively.</p>
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<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>14</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Stock option and bonus plans</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(a)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">2004 Stock Bonus Plan</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">On September 7, 2004, the Company’s stockholders adopted the 2004 Stock Bonus Plan (the “Stock Bonus Plan”) which authorizes the issuance of up to five hundred thousand (500,000) shares of the Company’s common stock in the form of stock bonus.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The purpose of this Stock Bonus Plan is to (i) induce key employees to remain in the employment of the Company or of any subsidiary of the Company; (ii) encourage such employees to secure or increase their stock ownership in the Company; and (iii) reward employees, non-employee directors, advisors and consultants for services rendered or to be rendered to or for the benefit of the Company or any of its subsidiaries. The Company believes that the Stock Bonus Plan will promote continuity of management and increase incentive and personal interest in the welfare of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Stock Bonus Plan is administered by a committee appointed by the Board of Directors which consists of at least two but not more than three members of the Board, one of whom shall be a non-employee of the Company. The existing Committee members are Mr. Anthony So and Mr. Woo Ping Fok. The Committee has the authority, in its sole discretion: (i) to determine the parties to receive bonus stock, the times when they shall receive such awards, the number of shares to be issued and the time, terms and conditions of the issuance of any such shares; (ii) to construe and interpret the terms of the Stock Bonus Plan; (iii) to establish, amend and rescind rules and regulations for the administration of the Stock Bonus Plan; and (iv) to make all other determinations necessary or advisable for administering the Stock Bonus Plan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt">As of March 31, 2021, no shares had been granted under the Stock Bonus Plan.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(b)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt"><font style="font-size: 10pt">2004 Stock Option Plan</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">On March 23, 2004, the Company’s stockholders adopted the 2004 Stock Option Plan (the “2004 Plan”) which provides for the grant of up to six hundred thousand (600,000) shares of the Company’s common stock in the form of stock options, subject to certain adjustments as described in the 2004 Plan. At the Annual Meeting of Stockholders held on March 20, 2015, the stockholders approved an amendment to the 2004 Plan to increase the number of shares that could be granted from 600,000 to 850,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The purpose of the 2004 Plan is to secure key employees to remain in the employment of the Company and to encourage such employees to secure or increase on reasonable terms their common stock ownership in the Company. The Company believes that the 2004 Plan promotes continuity of management and increased incentive and personal interest in the welfare of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The 2004 Plan is administered by a committee appointed by the Board of Directors which consists of at least two but not more than three members of the Board, one of whom shall be a non-employee of the Company. The current committee members are Mr. Anthony So and Mr. Woo Ping Fok. The committee determines the specific terms of the options granted, including the employees to be granted options under the plan, the number of shares subject to each option grant, the exercise price of each option and the option period, subject to the requirement that no option may be exercisable more than 10 years after the date of grant. The exercise price of an option may be less than the fair market value of the underlying shares of common stock. No options granted under the plan will be transferable by the optionee other than by will or the laws of descent and distribution, and each option will be exercisable during the lifetime of the optionee only by the optionee.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The exercise price of an option granted pursuant to the 2004 Plan may be paid in cash, by the surrender of options, in common stock, in other property, including a promissory note from the optionee, or by a combination of the above, at the discretion of the committee.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">As of July 15, 2015, 850,000 options, all with an exercise price of $1.50 per share, had been granted to officers and directors of the Company under the 2004 Plan. Options for 425,000 shares were exercised during the fiscal year ended March 31, 2020. The options for 425,000 shares that were outstanding as of March 31, 2021 will expire on March 31, 2025. Options granted under the 2004 Plan vest immediately and may contain such other terms as the Board of Directors or a committee appointed to administer the plan may determine.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 55px; padding-bottom: 8pt"><font style="font-size: 10pt">(c)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">A summary of the stock options activity is as follows:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3"> </td> <td> </td> <td colspan="7" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Number of options</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Weighted <br /> average <br /> exercise price</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 66%"><font style="font-size: 10pt">Outstanding at March 31, 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">850,000</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Exercised</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(425,000</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Outstanding at March 31, 2020</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">425,000</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Outstanding at March 31, 2021</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">425,000</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Mr. Anthony So exercised his 150,000 options on March 9, 2020 on a cash basis. Mr. Kim Wah Chung exercised his 40,000 options on March 9, 2020 on a cash basis. Mr. Woo-Ping Fok exercised his 25,000 options on March 9, 2020 on a cash basis. Mr. Henry Schlueter exercised his 25,000 options on a cashless basis on March 27, 2020, and received 9,567 shares of common stock and surrendered options to acquire 15,433 shares in connection with his cashless exercise. Mr. Andrew So exercised his 125,000 options on a cashless basis on March 9, 2020, and received 40,540 shares of common stock and surrendered options to acquire 84,460 shares in connection with his cashless exercise. Mr. Albert So exercised his 60,000 options on a cashless basis on March 9, 2020, and received 19,459 shares of common stock and surrendered options to acquire 40,541 shares in connection with his cashless exercise. All options were exercised with an exercise price of $1.50. During the fiscal year ended March 31, 2020, option holders exercised 425,000 options in total and received 284,566 shares of common stock and surrendered options to acquire 140,434 shares in connection with the cashless exercises.</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(d)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The following table summarizes information about all stock options of the Company outstanding as at March 31, 2021:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Number</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Weighted average</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Exercisable</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Weighted average</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">outstanding at</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">remaining life</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">shares at</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">exercise price</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31, 2021</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">(years)</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31, 2021</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">$</font></td> <td style="padding-bottom: 2.5pt; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">425,000</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"><font style="font-size: 10pt">4.0</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">425,000</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"><br /> The intrinsic value of options outstanding and exercisable was approximately $2,253,000 on March 31, 2021. The intrinsic value represents the pre-tax intrinsic value (the difference between the closing stock price of the Company’s common stock on the balance sheet date and the exercise price for both the outstanding and exercisable options) that would have been received by the option holders if all options had been exercised on March 31, 2021.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 40.5pt; text-align: justify; text-indent: -4.5pt">New shares will be issued by the Company upon future exercise of stock options.</p>
</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>15</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Related party transactions</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 3px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 45px; padding-bottom: 8pt"><font style="font-size: 10pt">(a)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The Company paid emoluments, commissions and/or consultancy fees to its directors and officers as follows:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td colspan="3" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Year ended</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right"><font style="font-size: 10pt">Mr. Anthony</font></td> <td style="vertical-align: top; text-align: right"> </td> <td style="vertical-align: top; text-align: right"><font style="font-size: 10pt">Mr. Kim Wah</font></td> <td style="vertical-align: top; text-align: right"> </td> <td style="vertical-align: top; text-align: right"><font style="font-size: 10pt">Mr. Woo-Ping</font></td> <td style="vertical-align: top; text-align: right"> </td> <td style="vertical-align: top; text-align: right"><font style="font-size: 10pt">Mr. Andrew</font></td></tr> <tr style="vertical-align: top"> <td colspan="3" style="text-align: right"><font style="font-size: 10pt">March 31,</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 10pt">So</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 10pt">Chung</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 10pt">Fok</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 10pt">So</font></td></tr> <tr style="vertical-align: top"> <td colspan="3" style="padding-bottom: 1pt; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Director</font></td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Director</font></td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Director</font></td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Director and Chief <br /> Executive Officer</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%; text-align: center"> </td> <td style="width: 16%; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 2%"> </td> <td style="width: 24%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$643 (i), (iii)</font></td> <td style="width: 2%"> </td> <td style="width: 18%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$171 (iii)</font></td> <td style="width: 2%"> </td> <td style="width: 16%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">Nil</font></td> <td style="width: 2%"> </td> <td style="width: 16%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$249 (iii)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="text-align: center"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$643 (i), (iii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$171 (iii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">Nil</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$265 (iii)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="text-align: center"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$643 (i), (iii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$171 (iii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$1(iv)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$370 (iii)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: justify"> </td> <td> </td> <td colspan="3" style="text-align: right"><font style="font-size: 10pt">Mr. Henry</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Mr. Albert</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: justify"> </td> <td> </td> <td colspan="3" style="text-align: right"><font style="font-size: 10pt">Schlueter</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">So</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 8pt; text-align: right"><font style="font-size: 10pt">Director and Assistant Secretary</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">Director, Chief Financial Officer and Secretary</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">2019</font></td> <td style="width: 1%"> </td> <td style="width: 30%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 26%; text-align: right"><font style="font-size: 10pt">60</font></td> <td style="width: 1%"><font style="font-size: 10pt">(ii)</font></td> <td style="width: 2%"> </td> <td style="width: 26%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$152 (iii)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2020</font></td> <td> </td> <td> </td> <td><font style="font-size: 10pt">$</font></td> <td style="text-align: right"><font style="font-size: 10pt">60</font></td> <td><font style="font-size: 10pt">(ii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$162 (iii)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2021</font></td> <td> </td> <td> </td> <td><font style="font-size: 10pt">$</font></td> <td style="text-align: right"><font style="font-size: 10pt">60</font></td> <td><font style="font-size: 10pt">(ii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$232 (iii)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The emoluments paid to the Company’s directors and officers were included in the salaries and related costs, while the consultancy fees or professional fees paid to Schlueter & Associates, P.C., were included in the administration and general expenses.</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(i)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Apart from the emoluments paid by the Company as shown above, one of the properties of the Company in Hong Kong is also provided to Mr. Anthony So for his accommodation.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(ii)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The amounts for the years ended March 31, 2019, 2020 and 2021 represented professional fees paid to Schlueter & Associates, P.C., the Company’s SEC counsel, in which Mr. Henry Schlueter is one of the principals.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(iii)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The amount for the year ended March 31, 2019, included unpaid vacation payments of approximately $43,000 and $11,000 for Mr. Anthony So and Mr. Kim Wah Chung, respectively. The amount for the year ended March 31, 2020, included unpaid vacation payments of approximately $43,000, $11,000, $16,000 and $10,000 for Mr. Anthony So, Mr. Kim Wah Chung, Mr. Andrew So and Mr. Albert So, respectively. The amount for the year ended March 31, 2021, included unpaid vacation payments of approximately $43,000, $11,000, $14,000 and $11,000 for Mr. Anthony So, Mr. Kim Wah Chung, Mr. Andrew So and Mr. Albert So, respectively. </font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(iv)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The amounts for the year ended March 31, 2021 represented professional fees paid to C. K. Mok & Co. For professional services provided by Mr. Fok.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">During the fiscal year ended March 31, 2015, one of the subsidiaries in Hong Kong borrowed an interest-free loan of approximately $538,000 from a director and stockholder, Mr. Anthony So, to provide working capital. This loan is to be repaid in 48 equal installments. During the fiscal year ended March 31, 2019, the subsidiary had repaid to Mr. Anthony So approximately $67,000. This loan had been fully repaid as of March 31, 2019.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">During the fiscal year ended March 31, 2015, one of the subsidiaries in Shenzhen, PRC entered into a rental agreement with a director and stockholder, Mr. Anthony So, for three apartment units located in Shenzhen, PRC for office usage. Mr. Anthony So is the sole owner of these three apartment units. The monthly rental payment was approximately $2,000. Starting from August 1, 2016, rental of two of the apartment units was no longer required and the rental agreement was terminated, and a new rental agreement for one apartment unit for staff quarters was in place, for a monthly rental payment of $270. The total rental payment paid to Mr. Anthony So during the fiscal year ended March 31, 2021 was approximately $4,000 (2020: $3,000; 2019: $3,000).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">During the fiscal year ended March 31, 2015, one of the subsidiaries in Xinxing, PRC entered into a rental agreement with a director and stockholder, Mr. Andrew So, for an apartment unit located in Xinxing, PRC for staff quarters. Mr. Andrew So is the sole owner of this apartment unit. The monthly rental payment was approximately $450. Starting from December 1, 2018, the monthly rental payment was approximately $600. The agreement ended on July 31, 2020, and the total rental payment paid to Mr. Andrew So during the fiscal year ended March 31, 2021 was approximately $2,000 (2020: $7,000; 2019: $6,000).</p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:ConcentrationRiskCreditRisk contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>16</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Concentrations and credit risk</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company operates principally in the PRC (including Hong Kong) and grants credit to its customers in this geographic region. Although the PRC is economically stable, it is always possible that unanticipated events in foreign countries could disrupt the Company’s operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and trade receivables. The Company does not require collateral to support financial instruments that are subject to credit risk.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">On March 31, 2020 and 2021, the Company had credit risk exposure of uninsured cash and deposits with maturities of less than one year in banks of approximately $9,111,000 and $10,060,000, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.95pt; text-align: justify; text-indent: 0.05pt">A substantial portion, 37%, 27% and 23% of revenue, was generated from one customer for the years ended March 31, 2019, 2020 and 2021, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify; text-indent: 36pt">The net revenue representing at least 10% of total net revenue are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="23" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 5.4pt"><font style="font-size: 10pt">Customer A</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,715</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">37</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,573</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">27</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,633</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">23</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Customer C</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,225</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">12</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,239</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,386</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Customer B</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,027</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">10</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">313</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">619</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Customer E #</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">996</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">10</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">6,963</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">69</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,125</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">38</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,638</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">36</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"> </p> <p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"># Rental income from this customer ended as of February 2019.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.95pt; text-indent: 0.05pt">The following customers had balances of at least 10% of the total trade receivables at the respective balance sheet dates set forth below:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="15" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%; padding-left: 5.4pt"><font style="font-size: 10pt">Customer C</font></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><font style="font-size: 10pt">241</font></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><font style="font-size: 10pt">30</font></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><font style="font-size: 10pt">343</font></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><font style="font-size: 10pt">27</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Customer B</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">133</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">16</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">160</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">12</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Customer A</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">99</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">12</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">298</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">23</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Customer F</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">95</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">12</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">197</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">15</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">70</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">77</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">At March 31, 2020 and 2021, these customers accounted for 70% and 77%, respectively, of net trade receivables. The trade receivables have repayment terms of not more than twelve months.</p>
</us-gaap:ConcentrationRiskCreditRisk>
<us-gaap:CompensationAndEmployeeBenefitPlansOtherThanShareBasedCompensationTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>17</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Employee retirement benefits and severance payment allowance</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(a)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">With effect from January 1, 1988, BEL, a wholly-owned foreign subsidiary of the Company in Hong Kong, implemented a defined contribution plan (the “Plan”) with a major international insurance company to provide life insurance and retirement benefits for its employees. All permanent full time employees who joined BEL before December 2000, excluding factory workers, are eligible to join the Plan. Each eligible employee that chooses to participate in the Plan is required to contribute 5% of their monthly salary, while BEL is required to contribute from 5% to 10% depending on the eligible employee’s salary and number of years in service.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Mandatory Provident Fund (the “MPF”) was introduced by the Hong Kong Government and commenced in December 2000. BEL joined the MPF by implementing a plan with a major international insurance company. All permanent Hong Kong full time employees who joined BEL on or after December 2000, excluding factory workers, must join the MPF, except for those who joined the Plan before December 2000. Both the employee’s and employer’s contributions to the MPF are 5% of the eligible employee’s monthly salary and are subject to a maximum mandatory contribution of HK$1,000 (US$128) per month. Both the maximum mandatory employee’s and employer’s contributions per month increased to HK$1,250 (US$160) since June 1, 2012, and then later to HK$1,500 (US$192) since June 1, 2014.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Pursuant to the relevant PRC regulations, the Company is required to make contributions for each employee, at rates based upon the employee’s standard salary base as determined by the local Social Security Bureau, to a defined contribution retirement scheme organized by the local Social Security Bureau in respect of the retirement benefits for the Company’s employees in the PRC.</p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 4px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 44px; padding-bottom: 8pt"><font style="font-size: 10pt">(b)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The contributions to each of the above schemes are recognized as employee benefit expenses when they are due and are charged to the consolidated statement of operations. The Company’s total contributions to the above schemes for the years ended March 31, 2019, 2020 and 2021 amounted to $264,000, $258,000 and $149,000, respectively. The Company has no other obligation to make payments in respect of retirement benefits of the employees.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 4px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 44px; padding-bottom: 8pt"><font style="font-size: 10pt">(c)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">According to the New Labor Law in the PRC which was effective on January 1, 2008, a company is required to provide one month’s salary for each year of service as a severance payment. The Company recognized a total provision of $568,000 as of March 31, 2021 for severance payments for staff in the PRC (2020: $444,000, 2019: $437,000). The accrued severance payment allowance is reviewed every year.</font></td></tr> </table>
</us-gaap:CompensationAndEmployeeBenefitPlansOtherThanShareBasedCompensationTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>18</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt"><font style="font-size: 10pt"><b>Net earnings per share</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify">Basic net earnings per share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted net earnings per share gives effect to all dilutive potential common shares outstanding during the period. The weighted average number of common shares outstanding is adjusted to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued. In computing the dilutive effect of potential common shares, the average stock price for the period is used in determining the number of treasury shares assumed to be purchased with the proceeds from the exercise of options.</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="11" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">(Loss) / income available to common stockholders ($ in thousands)</font></td> <td style="width: 5%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 10pt">0(463</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td> <td style="width: 5%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 10pt">398</font></td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 10pt">992</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Basic weighted average common shares outstanding</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,703,224</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,646,966</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,880,422</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"><font style="font-size: 10pt">Basic net (loss) / earnings per share</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(0.10</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">0.09</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">0.20</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Basic weighted average common shares outstanding</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,703,224</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,646,966</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,880,422</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Effect of dilutive securities – Options</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">169,770</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">264,838</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Diluted weighted average common and potential common shares outstanding</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,703,224</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,816,736</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,145,260</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Diluted net (loss) / earnings per share</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(0.10</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">0.08</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">0.19</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>19</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Business segment information</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(a)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The Company has four business segments, Scales, Pet Electronics Products, Rental and Management and Others for the fiscal years ended March 31, 2020 and 2021. The Chief Operating Decision Maker, identified as the Chief Executive Officer and Chief Financial Officer, reviews these segment results when making decisions about allocating revenues and assessing the performance of the Company.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Scales operations principally involve production and marketing of sensor-based scales products. These include bathroom, kitchen, office, jewelry, laboratory, postal and industrial scales that are used in consumer, commercial and industrial applications. Revenue from scale products was 42% (2020: 45%) of overall revenue of the Company for the fiscal year ended March 31, 2021, and the Company expects that the revenue will continue to contribute a similar level of revenue for the next 12 months.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The “Others” segment is a residual, which principally includes the activities of (i) tooling and mould charges for scales and pet electronics products, and (ii) sales of scrap materials.<br /> <br /> Pet Electronics Products principally involve development and production of pet-related electronics products that are used in consumer applications. Revenue from pet electronics products was 51% (2020: 48%) of overall revenue of the Company for the fiscal year ended March 31, 2021, and the Company expects that the revenue from pet electronics products will continue to contribute a similar level of revenue for the next 12 months.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Rental and Management involve leasing out part of our factories and machinery to third parties. The management decided to identify and expand the rental and management segment during the fiscal year ended March 31, 2018 with the signing of an agreement with Fangda, a property developer in Shenzhen, to cooperate in reconstructing and redeveloping the Shenzhen factory to generate more rental revenue in the future. Revenue from rental and management was 7% (2020: 7%) of overall revenue of the Company for the fiscal year ended March 31, 2021. The Shenzhen factory was rented to a third party with a lease term from August 1, 2013 to August 1, 2019; however, the rent terminated as at January 31, 2019. The Company expects that the revenue from rental and management will continue to contribute a similar level of revenue for the next 12 months.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The following table sets forth the percentage of net sales for each of the product lines mentioned above for the fiscal years ended March 31, 2019, 2020, and 2021:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Product Line</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Others</font></td> <td style="width: 5%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 11%; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">67</font></td> <td style="width: 1%; padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="width: 5%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 11%; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">45</font></td> <td style="width: 1%; padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="width: 5%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 11%; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">42</font></td> <td style="width: 1%; padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Pet Electronics Products</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">14</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">48</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">51</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">19</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">7</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">7</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">100</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">100</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">100</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The accounting policies of the Company’s reportable segments are the same as those described in the description of business and significant accounting policies.</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 55px; padding-bottom: 8pt"><font style="font-size: 10pt">(a)</font></td> <td style="padding-bottom: 8pt"><font style="font-size: 10pt">Summarized financial information by business segment as of March 31, 2019, 2020 and 2021 is as follows:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"> Net sales</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Cost of Revenue </font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"> Operating income / (loss)</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Identifiable assets as of March 31,  </font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"> Depreciation and amortization</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Capital expenditure </font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Others</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">6,686</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">4,340</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">(74</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">8,244</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">540</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">236</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Pet Electronics Products</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,410</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">915</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(16</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,739</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">115</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">67</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,896</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">780</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(450</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">4,716</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">479</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">289</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Total operating segments</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9,992</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,035</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(540</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">14,699</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,134</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">592</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Corporate</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">7,787</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Group</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,992</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">6,035</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(540</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">22,486</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,134</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">592</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Others</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">5,936</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,194</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">548</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">5,026</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">325</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">543</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Pet Electronics Products</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,259</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,757</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">767</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,298</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">343</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">572</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">901</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">739</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(953</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">4,026</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">437</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Total operating segments</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">13,096</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,690</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">362</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">14,350</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,105</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,124</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Corporate</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">9,851</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Group</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">13,096</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,690</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">362</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">24,201</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,105</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,124</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>2021</u></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Others</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,555</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,283</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,010</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,591</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">285</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">142</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Pet Electronics Products</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8,002</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,834</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,118</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,700</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">354</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">176</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,033</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">823</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(922</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">4,096</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">442</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">382</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Total operating segments</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">15,590</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,940</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,206</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">14,387</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,081</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">700</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Corporate</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">11,255</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Group</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">15,590</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,940</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,206</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">25,642</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,081</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">700</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify; text-indent: 0.55pt">Operating income by segment equals total operating revenues less expenses directly attributable to the generation of the segment’s operating revenues. Identifiable assets by segment are those assets that are used in the operation of that segment. Corporate assets consist principally of cash and cash equivalents, investment in life insurance contracts, intangible assets and other identifiable assets not related specifically to individual segments.</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 47px; padding-bottom: 8pt"><font style="font-size: 10pt">(b)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The Company primarily operates in Hong Kong and the PRC. The manufacture of components and their assembly into finished products and research and development is carried out in the PRC. As the operations are integrated, it is not practicable to distinguish the net income derived among the activities in Hong Kong and the PRC.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify; text-indent: 0.55pt">Property, plant and equipment, net by geographical areas are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">March 31,</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 68%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Hong Kong</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">797</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">750</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">The PRC</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">8,642</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">8,750</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Property, plant and equipment, net</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,439</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,500</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(c)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The following is a summary of net revenue by geographical areas constituting 10% or more of total revenue of the Company for the years ended March 31, 2019, 2020 and 2021:</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="23" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">United States</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,184</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">32</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">7,453</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">57</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">9,732</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">62</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Germany</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,760</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">38</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,613</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">28</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,666</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">24</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">The PRC</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">2,265</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">23</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,288</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">10</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,403</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,209</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">93</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">12,354</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">95</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">14,801</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">95</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(d)</font></td> <td style="padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The following is a summary of net revenue by customers constituting 10% or more of total revenue of the Company for the years ended March 31, 2019, 2020 and 2021:</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="23" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Customers</font></td> <td> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Segment</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 18%; padding-left: 5.4pt"><font style="font-size: 10pt">Customer A</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 11%; padding-left: 5.4pt"><font style="font-size: 10pt">Scales</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"><font style="font-size: 10pt">3,715</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"><font style="font-size: 10pt">37</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"><font style="font-size: 10pt">3,573</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"><font style="font-size: 10pt">27</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right"><font style="font-size: 10pt">3,633</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right"><font style="font-size: 10pt">23</font></td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 5.4pt"><font style="font-size: 10pt">Customer C</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"><font style="font-size: 10pt">Scales</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">1,225</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">12</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">1,239</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">1,386</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 5.4pt"><font style="font-size: 10pt">Customer B</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Pet Electronics Products</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">1,027</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">10</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">313</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">2</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">619</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">4</font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 5.4pt"><font style="font-size: 10pt">Customer E</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">996</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">10</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───────</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───────</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───────</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───</font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">6,963</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">69</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">5,125</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">38</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">5,638</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">36</font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══════</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══════</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══════</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══</font></td> <td style="vertical-align: bottom"> </td></tr> </table>
</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
<BNSO:LongtermLoanAndLongtermDepositReceivedTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>20</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Long-term loan and long-term deposit received</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify">In November 2017, the Company signed an agreement with a property developer in Shenzhen -- Fangda to cooperate in reconstructing and redeveloping the Shenzhen factory. Fangda is a wholly owned subsidiary of Fangda Group Co., Ltd. (“Fangda Group”), which is listed on the Shenzhen Stock Exchange. During the year ended March 31, 2018, the Company received approximately $3,199,000 from Fangda as a deposit according to the agreement. The Company will return this deposit in full (without interest) to Fangda when the redeveloped property is completed and the Company’s share of the redeveloped property is transferred to the Company, which is expected to take place in March 2023. The Company has treated this deposit as a long-term loan and discounted it up to March 2023. This liability is presented as a long-term loan of approximately $2,773,000 (2020: $2,438,000) and long-term deposit received of approximately $701,000 (2020: $647,000) in our consolidated balance sheet as of 2021.</p>
</BNSO:LongtermLoanAndLongtermDepositReceivedTextBlock>
<us-gaap:OtherOperatingIncomeAndExpenseTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>21</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Other income, net</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Other income, net consisted of the following:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Gain on disposal of property, plant and equipment #</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">5</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">237</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Government subsidies</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">16</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">227</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">75</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Gain from investment in financial instruments</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">45</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">83</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">75</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Other gains</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">42</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">125</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">93</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Other income, net</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">108</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">435</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">480</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify"># Land appreciation tax is calculated from the appreciation of the value of the land occupied by the property. During the fiscal year ended March 31, 2021, land appreciation tax of approximately $145,000 was charged during the disposal of properties, and the gain on disposal of property was net of this land appreciation tax of approximately $145,000.</p>
</us-gaap:OtherOperatingIncomeAndExpenseTextBlock>
<us-gaap:OtherNonoperatingIncomeAndExpenseTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>22</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Non-operating income / (expenses), net</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Non-operating income / (expenses), net comprises the following:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="11" style="text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Interest income</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">237</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">175</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">140</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Interest expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(139</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(181</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(158</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Foreign exchange (loss) / gain</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(21</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">42</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(31</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Non-operating income / (expenses), net</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">77</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">36</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(49</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table>
</us-gaap:OtherNonoperatingIncomeAndExpenseTextBlock>
<us-gaap:FinancialInstrumentsDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>23</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Financial instruments at amortized cost</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify">For the year ended March 31, 2020, the Company purchased held-to-maturity debt securities with maturities of one year and three years from a financial institution and pledged them as collateral against certain secured bank loans. As of March 31, 2021, the carrying value of long-term held-to-maturity debt securities was $523,000. The gross unrealized holding loss of the held-to-maturity debt securities was $20,000 as of March 31, 2021.</p>
</us-gaap:FinancialInstrumentsDisclosureTextBlock>
<us-gaap:SubsequentEventsTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>25</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Subsequent events</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify">The company has entered into a lease agreement to lease out part of the Shenzhen factory to a third party starting from April 1, 2021 up to March 31, 2022, with a monthly payment of RMB 112,500 (or approximately $17,000)</p>
</us-gaap:SubsequentEventsTextBlock>
<us-gaap:ConsolidationPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(a)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Principles of consolidation</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The consolidated financial statements include the financial statements of the Company and its subsidiaries after elimination of inter-company accounts and transactions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Acquisitions of companies have been consolidated from the date on which control of the net assets and operations was transferred to the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Acquisitions of companies are accounted for using the purchase method of accounting.</p>
</us-gaap:ConsolidationPolicyTextBlock>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(b)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Cash and cash equivalents</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Cash and cash equivalents are short-term, highly liquid investments with original maturities of three months or less. Cash equivalents are stated at cost, which approximates fair value because of the short-term maturity of these instruments. The Company has no cash equivalents as of March 31, 2020 and 2021.</p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:InventoryPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(c)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Inventories </b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Inventories are stated at the lower of cost, as determined on a first-in, first-out basis, or net realizable value. Costs of inventories include purchase and related costs incurred in bringing the products to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company routinely reviews its inventories for their salability and for indications of obsolescence to determine if inventory carrying values are higher than net realizable value. Some of the significant factors the Company considers in estimating the net realizable value of its inventories include the likelihood of changes in market and customer demand and expected changes in market prices for its inventories.</p>
</us-gaap:InventoryPolicyTextBlock>
<us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(d)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Trade receivables and allowance for expected credit losses</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.85pt 8pt 36pt; text-align: justify">Trade receivables are recorded at the invoiced amount, net of allowances for doubtful accounts and sales returns, if any. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing trade receivables. Bad debt expense is included in administrative and general expenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.95pt; text-align: justify">The Company recognizes an allowance for expected credit losses to ensure accounts and other receivables are not overstated due to uncollectibility. Allowance for doubtful receivables is maintained for all customers based on a variety of factors, including the length of time the receivables are past due, significant one-time events and historical experience. An additional allowance for individual accounts is recorded when the Company becomes aware of customers’ or other debtors’ inability to meet their financial obligations, such as bankruptcy filings or deterioration in the customer’s or other debtor’s operating results or financial position. If circumstances related to customers or debtors change, estimates of the recoverability of receivables will be further adjusted.</p>
</us-gaap:TradeAndOtherAccountsReceivablePolicy>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(e)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Income taxes and deferred income taxes</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Amounts in the consolidated financial statements related to income taxes are calculated using the principles of Accounting Standards Codification (“ASC”) 740 and Accounting Standards Updates (“ASU”) 2013-11 <i>“Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”</i>. ASC 740 requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the temporary differences between the financial reporting bases and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Future tax benefits, such as net operating loss carry forwards, are recognized as deferred tax assets. Recognized deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company complies with ASC 740 <i>“Income Taxes”</i> for uncertainty in income taxes recognized in financial statements. ASC 740 prescribes a recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company’s accounting policy is to treat interest and penalties as components of income taxes. The Company’s income tax returns through the fiscal year ended March 31, 2020 have been assessed by the tax authorities.</p>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:LoansAndLeasesReceivablePrepaymentEstimateAssumptionsPolicy contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(f)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Intangible assets</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Land use rights held by the Company are included in intangible assets. The granted useful life of the land use rights is 50 years. They are stated at cost and amortized on a straight-line basis over a maximum period of 30 years, in accordance with the business licenses expiring in 2024.</p>
</us-gaap:LoansAndLeasesReceivablePrepaymentEstimateAssumptionsPolicy>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(g)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Property, plants and equipment, net</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(i)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Property, plant and equipment are stated at cost less accumulated depreciation. Leasehold land and buildings are depreciated on a straight-line basis over 15 to 66 years, representing the shorter of the remaining term of the lease or the expected useful life to the Company.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(ii)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Other categories of property, plant and equipment are carried at cost and depreciated using the straight-line method over their expected useful lives to the Company. The principal estimated useful lives for depreciation are:</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="font: 12pt Times New Roman, Times, Serif; width: 95%"><font style="font-size: 10pt">Plant and machinery - 10 years</font></td> <td style="font: 12pt Times New Roman, Times, Serif; width: 5%"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt">Furniture, fixtures and equipment - 5 to 10 years</font></td> <td style="font: 12pt Times New Roman, Times, Serif"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt">Motor vehicles - 5 years</font></td> <td style="font: 12pt Times New Roman, Times, Serif"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(iii)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Assets under construction are not depreciated until construction is completed and the assets are ready for their intended use.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(iv)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The cost of major improvements and betterments is capitalized, whereas the cost of maintenance and repairs is expensed in the year when it is incurred.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(v)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">Any gain or loss on disposal is included in the consolidated statements of operations and comprehensive income.</font></td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(h)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Impairment of long-lived assets including intangible assets</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Long-lived assets held and used by the Company and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The Company evaluates recoverability of assets to be held and used by comparing the carrying amount of an asset to future net undiscounted cash flows to be generated by the asset. If such assets are considered to be impaired, the impairment loss is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets calculated using a discounted future cash flows analysis. Provisions for impairment made on other long-lived assets are disclosed in the consolidated statements of operations and comprehensive income.</p>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock>
<BNSO:FinancialInstrumentAtAmortizedCostPoliciesTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(i)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Financial instrument at amortized cost</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Held-to-maturity debt securities are purchased from a financial institution and pledged as collateral for certain secured bank loans, which are stated at amortized cost. Interest income, including amortization of the premium and discount arising at acquisition, are included in earnings.</p>
</BNSO:FinancialInstrumentAtAmortizedCostPoliciesTextBlock>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(j)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Financial instruments at fair value</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company complies with ASC 820, “Fair Value Measurements” (“ASC 820”). ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable and inputs derived from or corroborated by observable market data.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Level 3-Inputs are unobservable inputs which reflect the reporting entity's own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.</p>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:LessorLeasesPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(k)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Leases</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company determines if an arrangement is a lease at inception of the contract. Leases are recorded in “right-of-use (ROU) assets” and "lease liabilities" in the Company's consolidated balance sheets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">ROU assets represent the Company’s right to use an underlying asset during the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. For leases in which the rate implicit in the lease is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement date for determining the present value of lease payments. Lease term includes the effects of options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for operating lease arrangements is recognized on a straight-line basis over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">On April 1, 2019, the date of initial application, the Company adopted, “<i>Leases</i>” (Topic 842), using the modified retrospective method. The modified retrospective method provides a method of recognizing those leases which had not expired as of the date of adoption of April 1, 2019. The prior period consolidated financial statements have not been retrospectively adjusted and continue to be reported under Topic 840.<br /> <br /> The Company elected the practical expedient permitted under the transition guidance under Topic 842, which amongst other matters, allowed the Company (i) not to apply the recognition requirements to short-term leases (leases with a lease term of 12 months or less), (ii) not to reassess whether any expired or existing contracts are or contain leases, (iii) not to reassess the lease classification for any expired or existing leases, and (iv) not to reassess initial direct costs for any existing leases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The adoption resulted in the recognition of ROU assets of $407,000 and lease liabilities of $407,000 for operating leases as of April 1, 2019. The adoption had no impact on opening balance of accumulated deficit. Refer to note 11 to the consolidated financial statements for details.<br /> <br /> The Company reviews ROU assets for impairment whenever events or changes in circumstances indicate that the related carrying amount may not be recoverable.</p>
</us-gaap:LessorLeasesPolicyTextBlock>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(l)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Revenue recognition</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Effective April 1, 2018, the Company adopted the new guidance of ASC Topic 606, <i>“Revenue from Contracts with Customers (Topic 606)”</i>, which supersedes the revenue recognition requirements in ASC Topic 605, <i>“Revenue Recognition”</i>. Topic 606 requires the Company to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company applies the following steps to recognize revenues: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when, or as, the Company satisfies a performance obligation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Product sales</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company’s revenue from contracts with customers is derived from product revenue principally from the sales of electronic scales and pet electronic products directly to customers. The Company sells goods to customers based on purchase orders received from the customers. The Company has determined there is one performance obligation for each model included in the purchase orders. The performance obligation is considered to be met and revenue is recognized when the customer obtains control of the goods, which is generally the point at which products are leaving the ports of Hong Kong, Shenzhen or Nansha (Guangzhou), or when risks and rewards are transferred to the customer. The Company did not recognize any revenue from contracts with customers for performance obligations satisfied over time during the year ended March 31, 2021.<br /> <br /> The transaction price is generally in the form of a fixed price which is agreed with the customer at contract inception. The transaction price is recorded net of any sales return, surcharges and value-added taxes on gross sales. The Company allocates the transaction price to each performance obligation based on the purchase orders. Customers are required to pay over an agreed-upon credit period, usually between 15 to 119 days. In certain circumstances, the Company will request a deposit from a customer. Customers’ deposits are settled as part of the outstanding bill upon receiving an acknowledgement from customers. For the remaining balance of the outstanding bill, the customer is required to pay over an agreed-upon credit period, usually between 0 to 15 days.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Return rights</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company does not generally provide its customers with a right of return or production protection. Each customer is required to perform a product quality check before accepting delivery of goods. The Company provides to certain customers an additional one to two percent of the quantity of certain products ordered in lieu of a warranty, which is recognized as cost of sales when these products are shipped to customers from the Company’s facilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">During the year ended March 31, 2020, the Company began to sell its products through Amazon’s online platform. Customers purchasing products through Amazon have a 30-day right of return from the date of receipt of the product. The Company recorded a refund liability of approximately $29,000 at March 31, 2021 (2020: $69,000; 2019: $nil) for these expected returns, which was based on the average monthly returns received for Amazon sales.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"> Value-added taxes and surcharges</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company presents revenue net of value-added taxes (“VAT”) and surcharges incurred. Surcharge are sales related taxes representing the City Maintenance and Construction Tax and Education Surtax. VAT, business taxes and surcharges collected from customers, net of VAT paid for purchases, are recorded as a liability in the consolidated balance sheets until these are paid to the tax authorities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Outbound freight and handling costs</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company accounts for product outbound freight and handling costs as fulfillment activities and presents the associated costs in selling, general and administrative expenses in the period in which it sells the product.<br /> <br /> <i>Disaggregation of revenue</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company disaggregates its revenue from different types of contracts with customers by principal product categories, as the Company believes it best depicts the nature, amount, timing and uncertainty of its revenue and cash flows. See Note 19 for product revenues by segment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Contract balances</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company did not recognize any contract asset as of March 31, 2020 and March 31, 2021. The timing between the recognition of revenue and receipt of payment is not significant. The Company’s contract liabilities consist of deposits received from customers. As of March 31, 2020 and 2021, the balances of the contract liabilities are approximately $12,000 and $317,000, respectively. All contract liabilities at the beginning of the year ended March 31, 2021 were recognized as revenue during the year ended March 31, 2021 and all contract liabilities as of the end of the year ended March 31, 2021 are expected to be realized in the following year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Lease income includes minimum rents which are recognized on an accrual basis over the terms of the related leases on a straight-line basis. Lease revenue recognition commences when the lessee is given possession of the leased space and there are no contingencies offsetting the lessee’s obligation to pay rent.</p>
</us-gaap:RevenueRecognitionPolicyTextBlock>
<us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(m)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Research and development costs</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Research and development costs include salaries, utilities and contractor fees that are directly attributable to the conduct of research and development progress primarily related to the development of new design of products. Research and development costs are expensed as incurred. Research and development costs of approximately $175,000, $213,000 and $229,000 were charged to operations for the years ended March 31, 2019, 2020 and 2021, respectively.</p>
</us-gaap:ResearchAndDevelopmentExpensePolicy>
<us-gaap:AdvertisingCostsPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(n)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Advertising</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Advertising costs are expensed as incurred and are included within selling, general and administrative expenses. Advertising costs were approximately $21,000, $103,000 and $30,000 for the fiscal years ended March 31, 2019, 2020 and 2021, respectively.</p>
</us-gaap:AdvertisingCostsPolicyTextBlock>
<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(o)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Foreign currency translations</b></font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(i)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The Company’s functional currency is the United States dollar. Transactions denominated in non-United States dollar currencies of foreign subsidiaries where the United States dollar is the functional currency are translated into United States dollars at the exchange rates existing at date of transaction. The translation of local currencies into United States dollars at the balance sheet date creates transaction adjustments which are included in net income. Exchange differences are recorded in the statements of operations and comprehensive income.</font></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt">(ii)</font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt">The financial statements of foreign subsidiaries, where non-United States dollar currencies are the functional currencies, are translated into United States dollars using exchange rates in effect at period end for assets and liabilities and average exchange rates during each reporting period for the statement of operations. Adjustments resulting from translation of these financial statements are reflected as a separate component of stockholders’ equity in accumulated other comprehensive income.</font></td></tr> </table>
</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
<us-gaap:ShareBasedCompensationOptionAndIncentivePlansDirectorPolicy contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(p)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Stock options and warrants</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Stock options have been granted to employees, directors and non-employee directors. Upon exercise of the options, a holder can acquire shares of common stock of the Company at an exercise price determined by the board of directors. The options are exercisable based on the vesting terms stipulated in the option agreements or plan.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company follows the guidance of ASC 718, “<i>Accounting for Stock Options and Other Stock-Based Compensation</i>”<i>.</i> ASC 718 requires companies to record compensation expense for share-based awards issued to employees and directors in exchange for services provided. The amount of the compensation expense is based on the estimated fair value of the awards on their grant dates and is recognized over the required service periods. Our share-based awards include stock options and restricted stock awards. The estimated fair value underlying our calculation of compensation expense for stock options is based on the Black-Scholes pricing model. Forfeitures of share-based awards are estimated at the time of grant and revised, if necessary, in subsequent periods if our estimates change based on the actual amount of forfeitures we have experienced.</p>
</us-gaap:ShareBasedCompensationOptionAndIncentivePlansDirectorPolicy>
<BNSO:FairValueOfFinancialInstrumentsPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(q)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Fair value of financial instruments</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The carrying amounts of financial instruments including cash and cash equivalents, trade receivables, net, other receivables, deposits and prepayments, other current assets, accounts payable and accrued charges and deposits, and other current liabilities approximate fair value due to the relatively short-term maturity of these instruments. The carrying value of long-term debt approximates fair value based on prevailing borrowing rates currently available for loans with similar terms and maturities.</p>
</BNSO:FairValueOfFinancialInstrumentsPolicyTextBlock>
<BNSO:TreasuryStockPoliciesTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(r)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Treasury stock</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company periodically retires treasury shares that it acquires through share repurchases and returns those shares to the status of authorized but unissued. The Company accounts for treasury stock transactions under the cost method. For each reacquisition of common stock, the number of shares and the acquisition price for those shares is added to the existing treasury stock count and total value, respectively, and recognized as a deduction from equity. When treasury shares are retired, the Company’s policy is to allocate the excess of the repurchase price over the par value of shares acquired to additional paid-in capital, with any remaining amount being charged to retained earnings.</p>
</BNSO:TreasuryStockPoliciesTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 48px; padding-bottom: 8pt"><font style="font-size: 10pt"><b>(s)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; padding-bottom: 8pt; text-align: justify"><font style="font-size: 10pt"><b>Recent accounting pronouncements</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"><i>Recently adopted accounting pronouncements</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In June 2016, the FASB issued ASU 2016-13, <i>"Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" </i>("ASU 2016-13"), which improves financial reporting by providing timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. The ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions and reasonable and supportable forecasts. Forward-looking information will now be used to better inform credit loss estimates. This ASU is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. Effective April 1, 2020, the Company adopted ASU 2016-13, which did not have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In August 2018, the FASB issued ASU 2018-13, <i>“Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement,”</i> ("ASU 2018-13") which is part of the FASB disclosure framework project to improve the effectiveness of disclosures in the notes to the financial statements. The amendments in the new guidance remove, modify and add certain disclosure requirements related to fair value measurements covered in Topic 820, <i>“Fair Value Measurement.”</i> The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Effective April 1, 2020, the Company adopted ASU 2018-13, which did not have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In October 2018, the FASB issued ASU No. 2018-17, <i>“Consolidation: Targeted Improvements to Related Party Guidance for Variable Interest Entities,”</i> ("ASU 2018-17") which modifies the guidance related to indirect interests held through related parties under common control for determining whether fees paid to decision makers and service providers are variable interest. ASU 2018-17 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019 and early adoption is permitted. Effective April 1, 2020, the Company adopted ASU 2018-17, which did not have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In November 2018, the FASB issued ASU No. 2018-19, <i>“Codification Improvements to Topic 326, Financial Instruments—Credit Losses,”</i> (“ASU 2018-19”) which clarifies and improves guidance related to credit losses, hedging, and recognition and measurement. Same as ASU 2016-13, this ASU is effective for interim and annual periods beginning after December 15, 2019 and early adoption is permitted. Effective April 1, 2020, the Company adopted ASU 2018-19, which did not have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"> <i>Recent accounting pronouncements not yet adopted</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In December 2019, the FASB issued ASU No. 2019-12, “<i>Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes</i>” (“ASU 2019-12”). ASU 2019-12 will simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. For public business entities, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company is evaluating the impact of the adoption of ASU 2019-12, but does not expect it to have a material impact on income taxes as reported in its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">In October 2020, the FASB issued ASU No. 2020-10, <i>"Codification Improvements" </i>(“ASU 2020-10”), which improves consistency by amending the Accounting Standards Codification to include all disclosure guidance in the appropriate disclosure sections and clarifies the application of various provisions in the Codification by amending and adding new headings, cross referencing to other guidance, and refining or correcting terminology. The amendments are effective for annual periods beginning after December 15, 2020 for public business entities. The Company is evaluating the impact of the adoption of ASU 2020-10, but does not expect it to have a material impact on its consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">We believe there is no additional new accounting guidance adopted, but not yet effective that is relevant to the readers of our financial statements. However, there are numerous new proposals under development which, if and when enacted, may have a significant impact on our financial reporting.</p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The components of inventories are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Raw materials</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">357</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">267</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Work in progress</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">429</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">391</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Finished goods</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">392</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">439</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,178</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,097</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Property, plant and equipment, net, consisted of the following:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 10pt">Cost</font></td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Buildings</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">16,857</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">17,278</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Construction-in-progress</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">604</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,041</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Plant and machinery</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9,642</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9,829</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Furniture, fixtures and equipment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,544</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,879</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 9pt; text-indent: -4.5pt"><font style="font-size: 10pt">Motor vehicles</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">577</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">586</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -4.5pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">29,224</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">30,613</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Less: accumulated depreciation</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(19,785</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(21,113</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3pt; text-indent: -3pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,439</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,500</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt">Particulars of principal subsidiaries as of March 31, 2020 and 2021 are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Name of company</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Place of <br /> incorporation and kind of <br /> legal entity</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Particulars of <br /> issued capital/ <br /> registered capital</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Percentage of capital held by the Company</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Principal</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">activities</p></td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: top; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="width: 20%; padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Electronics Limited * <br /> (“BEL”)</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 15%; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">Hong Kong, <br /> limited liability company</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 15%; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">HK$5,000,000 (US$641,026) </font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center"><font style="font-size: 10pt">100%</font></td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 13%; text-align: center"><font style="font-size: 10pt">100%</font></td> <td style="width: 1%"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 15%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Investment holding, providing management and administrative support to the Group companies</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Investment Limited <br /> (“BIL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">Hong Kong, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">HK$3,000,000 (US$384,615) </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Investment holding and property investment</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Electronics (Shenzhen) Company, Limited <br /> (“BESCL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">PRC, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">US$12,621,222</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Investment holding and property rental</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Advanced Technology Limited * <br /> (“BATL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">Hong Kong, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">HK$1,000,000 <br /> (US$128,205)</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Investment holding and trading of scales and pet electronics products</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Advanced Technology (Xinxing) Company, Limited <br /> (“BATXXCL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">PRC, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">US$10,000,000</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Production of scales and pet electronics products and property rental</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Bonso Technology (Shenzhen) Company, Limited <br /> (“BTL”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">PRC, <br /> limited liability company</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">HK$200,000 </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Product development</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Modus Pets Inc. (“MPI”)</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">Neveda, USA</font></td> <td style="text-align: center"> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">US$75,000</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">100%</font></td> <td> </td> <td style="text-align: center"> </td> <td style="padding-left: 3.7pt; text-indent: -3.7pt"><font style="font-size: 10pt">Trading of scales and pet electronics products</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">* Shares directly held by the Company</p>
</us-gaap:ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock>
<us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Intangible assets are analyzed as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: center"><font style="font-size: 10pt"><b>Amount</b></font></td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"><b>$ in thousands</b></font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td colspan="2" style="padding-bottom: 1pt"><font style="font-size: 10pt">Cost at March 31, 2019</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">5,951</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; width: 21%; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 63%; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Addition</font></td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; width: 15%; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">-</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Effect of exchange rate</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(385)</font></td></tr> <tr style="background-color: white"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Cost at March 31, 2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">5,566</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Addition</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">-</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Effect of exchange rate</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">468</font></td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Cost at March 31, 2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">6,034</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 0.75pt"> </td> <td> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Accumulated Amortization at March 31, 2019</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(3,613)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Addition</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">-</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Amortization</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(264)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Effect of exchange rate</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">241</font></td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Accumulated Amortization at March 31, 2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(3,636)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Addition</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">-</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Amortization</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(269)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 36pt; text-align: justify; text-indent: -36pt"><font style="font-size: 10pt">Effect of exchange rate</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(316)</font></td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Accumulated Amortization at March 31, 2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">(4,221)</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 0.75pt"> </td> <td> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Net book value at March 31, 2019</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">2,338</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 0.75pt"> </td> <td> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Net book value at March 31, 2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">1,930</font></td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; padding-left: 0.75pt"> </td> <td> </td> <td> </td></tr> <tr style="background-color: #CCEEFF"> <td colspan="2" style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">Net book value at March 31, 2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">1,813</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"></p>
</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
<us-gaap:ScheduleOfCapitalLeasedAsssetsTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The components of intangible assets are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="7" style="text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">2020</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Land use right of factory land in Shenzhen, Guangdong, PRC</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">780</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">663</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Land use right of factory land in Xinxing, Guangdong, PRC</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,150</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1.150</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3pt; text-indent: -3pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,930</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,813</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleOfCapitalLeasedAsssetsTableTextBlock>
<us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">As of March 31, 2021, future minimum amortization expenses in respect of intangible assets are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3" style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Year ending <br /> March 31,</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 74%"><font style="font-size: 10pt">2022</font></td> <td style="width: 1%"> </td> <td style="width: 9%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">279</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td><font style="font-size: 10pt">2023</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">278</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td><font style="font-size: 10pt">2024</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">278</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td><font style="font-size: 10pt">2025</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">210</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td><font style="font-size: 10pt">2026</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">96</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Thereafter </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">672</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,813</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
<us-gaap:CashAndCashEquivalentsDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The Company’s general banking facilities, expressed in United States dollars, are further detailed as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Amount available</font></td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Amount utilized</font></td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Amount unutilized</font></td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Terms of banking <br /> facilities as of</font></td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">March 31,</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">March 31,</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">March 31,</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">March 31, 2021</font></td></tr> <tr> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Interest</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Repayment</font></td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="vertical-align: bottom"> </td> <td colspan="7" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">rate</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Terms</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td colspan="6" style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt"><b>Import and export facilities</b></font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 1.4pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="width: 18%; padding-left: 1.4pt"><font style="font-size: 10pt">Combined limit</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 8%; text-align: center"><font style="font-size: 10pt">2,564</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 8%; text-align: center"><font style="font-size: 10pt">2,564</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 7%; text-align: center"><font style="font-size: 10pt">937</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 7%; text-align: center"><font style="font-size: 10pt">492</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 7%; text-align: center"><font style="font-size: 10pt">1,627</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 7%; text-align: center"><font style="font-size: 10pt">2,072</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 9%; padding-left: 1.4pt; text-align: center"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 9%; padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 1.4pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td colspan="29" style="text-align: center"><font style="font-size: 10pt">Including sub-limit of:</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 1.4pt"><font style="font-size: 10pt">Notes payable</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2,308</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2,308</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">25</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2,308</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2,283</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">HIBOR* +2.5%</font></td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Repayable in full within 120 days</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 1.4pt"><font style="font-size: 10pt">Bank overdrafts</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Prime rate +1%</font></td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Repayable on demand</font></td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-left: 1.4pt"><font style="font-size: 10pt">Long term loans <sup>(1)</sup></font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">1,214</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">1,214</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">937</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">467</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">277</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">747</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">HIBOR* +2%</font></td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Term loans repayable <br /> monthly over 3 years.</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 1.4pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td colspan="5" style="padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt"><b>Other facilities</b></font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 1.4pt"><font style="font-size: 10pt">Export documentary credits</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">—  </font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">641</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 1.4pt"><font style="font-size: 10pt">Revolving loan</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">1,923</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">1,923</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">1,000</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">500</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">923</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">1,423</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">HIBOR* +2.25%</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; padding-left: 1.4pt; text-align: center"><font style="font-size: 10pt">Repayable until redemption of a listed debt instrument</font></td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="padding-left: 1.4pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-left: 1.4pt; text-align: center"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 1.4pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">5,128</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">5,128</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">1,937</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">992</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">3,191</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="border-bottom: black 2.25pt double; text-align: center"><font style="font-size: 10pt">4,136</font></td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; padding-left: 1.4pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt; padding-left: 1.4pt; text-align: center"> </td></tr> </table>
</us-gaap:CashAndCashEquivalentsDisclosureTextBlock>
<us-gaap:DebtDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 0.05pt; text-align: justify; text-indent: 35.9pt">The weighted average interest rates of borrowings of the Company are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">During the fiscal year ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Bank overdrafts</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">6.00</font></td> <td style="width: 1%"><font style="font-size: 10pt">%</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">6.00</font></td> <td style="width: 1%"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Notes payable</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4.71</font></td> <td><font style="font-size: 10pt">%</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2.85</font></td> <td><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Term loans</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4.06</font></td> <td><font style="font-size: 10pt">%</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2.78</font></td> <td><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Revolving loan</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4.29</font></td> <td><font style="font-size: 10pt">%</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2.50</font></td> <td><font style="font-size: 10pt">%</font></td></tr> </table>
</us-gaap:DebtDisclosureTextBlock>
<us-gaap:ScheduleOfComprehensiveIncomeLossTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"><font style="font: 10pt Times New Roman, Times, Serif">Income is subject to taxation in the various countries in which the Company and its subsidiaries operate. The (loss) / income before income taxes by geographical location is analyzed as follows:</font></p> <p style="font: 12pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 5.4pt; text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Hong Kong</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">(813</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">819</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">2,360</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">PRC</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">168</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(408</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,072</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Others</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">182</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(13</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(131</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(463</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">398</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,157</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleOfComprehensiveIncomeLossTableTextBlock>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Income tax benefit / (expense) comprises the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 52%; padding-bottom: 1pt; padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Current income tax expense</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">165</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
<us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The components of the income tax benefit / (expense) by geographical location are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Hong Kong</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">165</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">PRC</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">165</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
<us-gaap:SummaryOfIncomeTaxExaminationsTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">At the end of the accounting periods, the income tax recoverable is as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="width: 68%; padding-bottom: 1pt; padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Current income tax recoverable</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:SummaryOfIncomeTaxExaminationsTextBlock>
<us-gaap:ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Deferred tax assets comprise the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 5.4pt"><font style="font-size: 10pt">Tax loss carry forwards</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,235</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,235</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Decrease in tax loss</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(259</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Less: Valuation allowance</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(4,235</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(3,197</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(779</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock>
<srt:ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Changes in valuation allowance are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Balance, April 1</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,607</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,203</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">4,235</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Charged / (credited) to income tax expense</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(404</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">32</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(288</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Balance, March 31</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">4,203</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">4,235</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,976</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</srt:ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock>
<us-gaap:UtilityRevenueAndExpenseRecognitionPolicy contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The actual income tax expense attributable to earnings for the fiscal years ended March 31, 2019, 2020 and 2021 differed from the amounts computed by applying the Hong Kong statutory tax rate in accordance with the relevant income tax law as a result of the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Income / (loss) before income taxes</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">(463</font></td> <td style="width: 1%; padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">398</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">1,157</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Income tax (expense) / benefit on pretax income at statutory rate</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">55</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(44</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(170</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Effect of different tax rates of subsidiaries <br /> operating in other jurisdictions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">28</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">89</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Profit not subject to income tax</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">18</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">44</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Expenses not deductible for income tax purposes</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(163</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(56</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(18</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Increase / (decrease) in valuation allowance</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(404</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">32</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Tax effect of future temporary differences</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Tax benefit from expected realization of tax loss</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">779</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Tax losses not recognized</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">—  </font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(280</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Utilization of tax losses</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">495</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">22</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">176</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Total income tax benefit</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">614</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:UtilityRevenueAndExpenseRecognitionPolicy>
<us-gaap:FairValueAssetsMeasuredOnRecurringBasisTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">At the end of the accounting period, the fair value of the following assets was as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="15" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31, 2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="15" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31, 2021</font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 1</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 2</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 3</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 1</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 2</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Level 3</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Total</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 36%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Equity investments</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">54</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">54</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">504</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"><font style="font-size: 10pt">504</font></td> <td style="width: 1%"> </td></tr> </table>
</us-gaap:FairValueAssetsMeasuredOnRecurringBasisTextBlock>
<BNSO:ScheduleOfFutureMinimumRentalIncomeTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The expected future minimum rental payments to be received are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td colspan="3" style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="vertical-align: bottom; text-align: right"> </td></tr> <tr> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: top"><font style="font-size: 10pt">Year ending March 31,</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: top; width: 71%"> </td> <td style="vertical-align: top; width: 1%"> </td> <td style="vertical-align: bottom; width: 10%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 15%; text-align: right"> </td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: top; padding-bottom: 1pt"><font style="font-size: 10pt">2022</font></td> <td style="vertical-align: top; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"><font style="font-size: 10pt">105</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-bottom: 2.5pt"> </td> <td style="vertical-align: top; padding-bottom: 2.5pt"> </td> <td style="vertical-align: top; padding-bottom: 2.5pt"> </td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right"><font style="font-size: 10pt">105</font></td> <td style="vertical-align: bottom; padding-bottom: 2.5pt"> </td></tr> </table>
</BNSO:ScheduleOfFutureMinimumRentalIncomeTableTextBlock>
<BNSO:WeightedAverageDiscountRateMeasureOperatingLeaseLiabilitiesTableTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td><font style="font-size: 10pt">Year ended March 31, 2021</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Office</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Assets</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 71%; padding-bottom: 2.5pt; padding-left: 9.25pt; text-indent: 1.7pt"><font style="font-size: 10pt">Right-of-use assets</font></td> <td style="width: 10%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 17%; text-align: right"><font style="font-size: 10pt">232</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9.25pt; text-indent: 1.7pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9.25pt; text-indent: 1.7pt"><font style="font-size: 10pt">Current portion of operating lease liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">105</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 9.25pt; text-indent: 1.7pt"><font style="font-size: 10pt">Non-current portion of operating lease liabilities</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">127</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9.25pt; text-indent: 1.7pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">232</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</BNSO:WeightedAverageDiscountRateMeasureOperatingLeaseLiabilitiesTableTextBlock>
<BNSO:MaturitiesOfLeaseLiabilitiesTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Maturities of lease liabilities are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Year ending March 31,</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 71%"><font style="font-size: 10pt">2022</font></td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">111</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td><font style="font-size: 10pt">2023</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">111</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">2024</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">19</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">241</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Less: imputed interest</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(9</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Total lease cost</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">232</font></td> <td style="padding-bottom: 1pt"> </td></tr> </table>
</BNSO:MaturitiesOfLeaseLiabilitiesTableTextBlock>
<BNSO:SupplementalCashFlowAndOtherInformationTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Supplemental cash flow and other information related to leases is as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">March 31, 2021</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 71%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Total lease liabilities</font></td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 17%; text-align: right"><font style="font-size: 10pt">232</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt; text-align: justify; text-indent: -10pt"><font style="font-size: 10pt">Cash payment for amount included in the measurement of lease liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">241</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Weighted average remaining lease term (years)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2.1</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Weighted average discount rate</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4.05</font></td> <td><font style="font-size: 10pt">%</font></td></tr> </table>
</BNSO:SupplementalCashFlowAndOtherInformationTableTextBlock>
<us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Capital expenditures contracted at the balance sheet date but not yet provided for are as follows:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Construction in Xinxing, Guangdong, PRC</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">40</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 13%; text-align: right"><font style="font-size: 10pt">1,015</font></td> <td style="width: 1%; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">40</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,015</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:OtherIncomeAndOtherExpenseDisclosureTextBlock>
<us-gaap:ScheduleOfDeferredCompensationArrangementWithIndividualShareBasedPaymentsTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">A summary of the stock options activity is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3"> </td> <td> </td> <td colspan="7" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Number of options</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Weighted <br /> average <br /> exercise price</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 66%"><font style="font-size: 10pt">Outstanding at March 31, 2019</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">850,000</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Exercised</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(425,000</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">Outstanding at March 31, 2020</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">425,000</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Outstanding at March 31, 2021</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">425,000</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:ScheduleOfDeferredCompensationArrangementWithIndividualShareBasedPaymentsTextBlock>
<us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following table summarizes information about all stock options of the Company outstanding as at March 31, 2021:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Number</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Weighted average</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Exercisable</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">Weighted average</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">outstanding at</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">remaining life</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">shares at</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">exercise price</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31, 2021</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">(years)</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31, 2021</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%"> </td> <td style="width: 20%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"> </td> <td style="width: 19%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">$</font></td> <td style="padding-bottom: 2.5pt; text-align: right"><font style="font-size: 10pt">1.50</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">425,000</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"><font style="font-size: 10pt">4.0</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">425,000</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company paid emoluments, commissions and/or consultancy fees to its directors and officers as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td colspan="3" style="vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Year ended</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right"><font style="font-size: 10pt">Mr. Anthony</font></td> <td style="vertical-align: top; text-align: right"> </td> <td style="vertical-align: top; text-align: right"><font style="font-size: 10pt">Mr. Kim Wah</font></td> <td style="vertical-align: top; text-align: right"> </td> <td style="vertical-align: top; text-align: right"><font style="font-size: 10pt">Mr. Woo-Ping</font></td> <td style="vertical-align: top; text-align: right"> </td> <td style="vertical-align: top; text-align: right"><font style="font-size: 10pt">Mr. Andrew</font></td></tr> <tr style="vertical-align: top"> <td colspan="3" style="text-align: right"><font style="font-size: 10pt">March 31,</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 10pt">So</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 10pt">Chung</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 10pt">Fok</font></td> <td style="text-align: right"> </td> <td style="text-align: right"><font style="font-size: 10pt">So</font></td></tr> <tr style="vertical-align: top"> <td colspan="3" style="padding-bottom: 1pt; text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Director</font></td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Director</font></td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Director</font></td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">Director and Chief <br /> Executive Officer</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%; text-align: center"> </td> <td style="width: 16%; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="width: 1%; text-align: center"> </td> <td style="width: 2%"> </td> <td style="width: 24%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$643 (i), (iii)</font></td> <td style="width: 2%"> </td> <td style="width: 18%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$171 (iii)</font></td> <td style="width: 2%"> </td> <td style="width: 16%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">Nil</font></td> <td style="width: 2%"> </td> <td style="width: 16%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$249 (iii)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="text-align: center"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$643 (i), (iii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$171 (iii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">Nil</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$265 (iii)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">2021</font></td> <td style="text-align: center"> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$643 (i), (iii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$171 (iii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$1(iv)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$370 (iii)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: justify"> </td> <td> </td> <td colspan="3" style="text-align: right"><font style="font-size: 10pt">Mr. Henry</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Mr. Albert</font></td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: justify"> </td> <td> </td> <td colspan="3" style="text-align: right"><font style="font-size: 10pt">Schlueter</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">So</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 8pt; text-align: right"><font style="font-size: 10pt">Director and Assistant Secretary</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">Director, Chief Financial Officer and Secretary</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">2019</font></td> <td style="width: 1%"> </td> <td style="width: 30%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 26%; text-align: right"><font style="font-size: 10pt">60</font></td> <td style="width: 1%"><font style="font-size: 10pt">(ii)</font></td> <td style="width: 2%"> </td> <td style="width: 26%; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$152 (iii)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2020</font></td> <td> </td> <td> </td> <td><font style="font-size: 10pt">$</font></td> <td style="text-align: right"><font style="font-size: 10pt">60</font></td> <td><font style="font-size: 10pt">(ii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$162 (iii)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2021</font></td> <td> </td> <td> </td> <td><font style="font-size: 10pt">$</font></td> <td style="text-align: right"><font style="font-size: 10pt">60</font></td> <td><font style="font-size: 10pt">(ii)</font></td> <td> </td> <td style="padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">$232 (iii)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
<us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify; text-indent: 36pt">The net revenue representing at least 10% of total net revenue are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="23" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 5.4pt"><font style="font-size: 10pt">Customer A</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,715</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">37</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,573</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">27</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,633</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">23</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Customer C</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,225</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">12</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,239</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,386</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Customer B</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,027</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">10</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">313</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">619</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Customer E #</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">996</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">10</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">6,963</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">69</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,125</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">38</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,638</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">36</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"> </p> <p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify"># Rental income from this customer ended as of February 2019.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.95pt; text-indent: 0.05pt">The following customers had balances of at least 10% of the total trade receivables at the respective balance sheet dates set forth below:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="15" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%; padding-left: 5.4pt"><font style="font-size: 10pt">Customer C</font></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><font style="font-size: 10pt">241</font></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><font style="font-size: 10pt">30</font></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><font style="font-size: 10pt">343</font></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><font style="font-size: 10pt">27</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Customer B</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">133</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">16</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">160</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">12</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Customer A</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">99</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">12</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">298</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">23</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Customer F</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">95</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">12</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">197</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">15</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">70</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">77</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock>
<us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="11" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">(Loss) / income available to common stockholders ($ in thousands)</font></td> <td style="width: 5%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 10pt">0(463</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td> <td style="width: 5%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 10pt">398</font></td> <td style="width: 1%"> </td> <td style="width: 5%"> </td> <td style="width: 1%"><font style="font-size: 10pt">$</font></td> <td style="width: 11%; text-align: right"><font style="font-size: 10pt">992</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Basic weighted average common shares outstanding</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,703,224</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,646,966</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,880,422</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"><font style="font-size: 10pt">Basic net (loss) / earnings per share</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(0.10</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">0.09</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">0.20</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Basic weighted average common shares outstanding</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,703,224</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,646,966</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,880,422</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Effect of dilutive securities – Options</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">169,770</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">264,838</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Diluted weighted average common and potential common shares outstanding</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,703,224</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,816,736</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,145,260</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Diluted net (loss) / earnings per share</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(0.10</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">0.08</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"><font style="font-size: 10pt">$</font></td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">0.19</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
<BNSO:PercentageOfNetSalesTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">The following table sets forth the percentage of net sales for each of the product lines mentioned above for the fiscal years ended March 31, 2019, 2020, and 2021:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Product Line</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Others</font></td> <td style="width: 5%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 11%; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">67</font></td> <td style="width: 1%; padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="width: 5%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 11%; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">45</font></td> <td style="width: 1%; padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="width: 5%; padding-bottom: 1pt"> </td> <td style="width: 1%; padding-bottom: 1pt"> </td> <td style="width: 11%; padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">42</font></td> <td style="width: 1%; padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Pet Electronics Products</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">14</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">48</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">51</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">19</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">7</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">7</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Total</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">100</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">100</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right"><font style="font-size: 10pt">100</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">%</font></td></tr> </table>
</BNSO:PercentageOfNetSalesTableTextBlock>
<us-gaap:ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Summarized financial information by business segment as of March 31, 2019, 2020 and 2021 is as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"> Net sales</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Cost of Revenue </font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"> Operating income / (loss)</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Identifiable assets as of March 31,  </font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt"> Depreciation and amortization</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Capital expenditure </font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Others</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">6,686</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">4,340</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">(74</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">8,244</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">540</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">236</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Pet Electronics Products</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,410</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">915</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(16</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,739</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">115</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">67</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,896</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">780</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(450</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">4,716</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">479</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">289</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Total operating segments</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9,992</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,035</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(540</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">14,699</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,134</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">592</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Corporate</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">7,787</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Group</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,992</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">6,035</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(540</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">22,486</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,134</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">592</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: justify"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Others</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">5,936</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,194</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">548</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">5,026</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">325</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">543</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Pet Electronics Products</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,259</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,757</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">767</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,298</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">343</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">572</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">901</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">739</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(953</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">4,026</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">437</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Total operating segments</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">13,096</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,690</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">362</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">14,350</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,105</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,124</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Corporate</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">9,851</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Group</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">13,096</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,690</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">362</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">24,201</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,105</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,124</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>2021</u></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Others</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,555</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,283</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,010</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,591</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">285</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">142</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Pet Electronics Products</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8,002</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,834</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,118</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,700</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">354</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">176</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,033</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">823</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(922</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">4,096</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">442</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">382</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt"><font style="font-size: 10pt">Total operating segments</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">15,590</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,940</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,206</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">14,387</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,081</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">700</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Corporate</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">11,255</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Group</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">15,590</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,940</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,206</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">25,642</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,081</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">700</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 5.4pt; text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:ScheduleOfForeignExchangeContractsStatementOfFinancialPositionTableTextBlock>
<us-gaap:ScheduleOfOtherOperatingCostAndExpenseByComponentTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 35.45pt; text-align: justify; text-indent: 0.55pt">Property, plant and equipment, net by geographical areas are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">March 31,</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 3.6pt; text-align: center; text-indent: -3.6pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 68%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Hong Kong</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">797</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">750</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">The PRC</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">8,642</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">8,750</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Property, plant and equipment, net</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,439</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,500</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleOfOtherOperatingCostAndExpenseByComponentTextBlock>
<BNSO:GeographicNetExportSalesTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following is a summary of net revenue by geographical areas constituting 10% or more of total revenue of the Company for the years ended March 31, 2019, 2020 and 2021:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="23" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">United States</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">3,184</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">32</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">7,453</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">57</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">9,732</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 6%; text-align: right"><font style="font-size: 10pt">62</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Germany</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,760</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">38</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,613</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">28</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,666</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">24</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">The PRC</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">2,265</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">23</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,288</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">10</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">1,403</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">9,209</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">93</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">12,354</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">95</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">14,801</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">95</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</BNSO:GeographicNetExportSalesTableTextBlock>
<us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The following is a summary of net revenue by customers constituting 10% or more of total revenue of the Company for the years ended March 31, 2019, 2020 and 2021:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="23" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Customers</font></td> <td> </td> <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">Segment</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">%</font></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 18%; padding-left: 5.4pt"><font style="font-size: 10pt">Customer A</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 11%; padding-left: 5.4pt"><font style="font-size: 10pt">Scales</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"><font style="font-size: 10pt">3,715</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"><font style="font-size: 10pt">37</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"><font style="font-size: 10pt">3,573</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right"><font style="font-size: 10pt">27</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right"><font style="font-size: 10pt">3,633</font></td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 8%; text-align: right"><font style="font-size: 10pt">23</font></td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 5.4pt"><font style="font-size: 10pt">Customer C</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"><font style="font-size: 10pt">Scales</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">1,225</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">12</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">1,239</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">1,386</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 5.4pt"><font style="font-size: 10pt">Customer B</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"><font style="font-size: 10pt">Scales and Pet Electronics Products</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">1,027</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">10</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">313</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">2</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">619</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">4</font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 5.4pt"><font style="font-size: 10pt">Customer E</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"><font style="font-size: 10pt">Rental and Management</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">996</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">10</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───────</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───────</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───────</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">───</font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">6,963</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">69</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">5,125</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">38</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">5,638</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">36</font></td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; padding-left: 5.4pt"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══════</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══════</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══════</font></td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: right"><font style="font-size: 10pt">═══</font></td> <td style="vertical-align: bottom"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
</us-gaap:RevenueFromExternalCustomersByGeographicAreasTableTextBlock>
<BNSO:ScheduleOfOtherIncomeTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Other income, net consisted of the following:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="11" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Gain on disposal of property, plant and equipment #</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">5</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">—  </font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">237</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Government subsidies</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">16</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">227</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">75</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Gain from investment in financial instruments</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">45</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">83</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">75</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Other gains</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">42</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">125</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">93</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Other income, net</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">108</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">435</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">480</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</BNSO:ScheduleOfOtherIncomeTableTextBlock>
<BNSO:NonOperatingIncomeExpensesTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt 36pt; text-align: justify">Non-operating income / (expenses), net comprises the following:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="11" style="text-align: center"><font style="font-size: 10pt">Year Ended March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2019</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Interest income</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">237</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">175</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">140</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Interest expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(139</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(181</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(158</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Foreign exchange (loss) / gain</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(21</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">42</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">(31</font></td> <td style="padding-bottom: 1pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3.6pt; text-indent: -3.6pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3.6pt; text-indent: -3.6pt"><font style="font-size: 10pt">Non-operating income / (expenses), net</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">77</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">36</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(49</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table>
</BNSO:NonOperatingIncomeExpensesTableTextBlock>
<us-gaap:RepaymentsOfBankDebt contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 970000 </us-gaap:RepaymentsOfBankDebt>
<us-gaap:RepaymentsOfBankDebt contextRef="From2018-04-01to2019-03-31" unitRef="USD" decimals="-3"> 196000 </us-gaap:RepaymentsOfBankDebt>
<us-gaap:RepaymentsOfBankDebt contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 278000 </us-gaap:RepaymentsOfBankDebt>
<us-gaap:GainLossOnFairValueHedgeIneffectivenessNet contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 17000 </us-gaap:GainLossOnFairValueHedgeIneffectivenessNet>
<us-gaap:GainLossOnFairValueHedgeIneffectivenessNet contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> -5000 </us-gaap:GainLossOnFairValueHedgeIneffectivenessNet>
<dei:EntityCommonStockSharesOutstanding contextRef="AsOf2021-03-31" unitRef="Shares" decimals="INF"> 5828205 </dei:EntityCommonStockSharesOutstanding>
<us-gaap:DeferredIncomeTaxAssetsNet contextRef="AsOf2020-03-31" unitRef="USD" decimals="-3"> 0 </us-gaap:DeferredIncomeTaxAssetsNet>
<us-gaap:DeferredIncomeTaxAssetsNet contextRef="AsOf2021-03-31" unitRef="USD" decimals="-3"> 779000 </us-gaap:DeferredIncomeTaxAssetsNet>
<BNSO:DeferredTaxAsset contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 779000 </BNSO:DeferredTaxAsset>
<BNSO:DeferredTaxAsset contextRef="From2018-04-01to2019-03-31" unitRef="USD" decimals="-3"> 0 </BNSO:DeferredTaxAsset>
<BNSO:DeferredTaxAsset contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 0 </BNSO:DeferredTaxAsset>
<BNSO:DecreaseInTaxLoss contextRef="AsOf2020-03-31" unitRef="USD" decimals="-3"> 0 </BNSO:DecreaseInTaxLoss>
<BNSO:DecreaseInTaxLoss contextRef="AsOf2021-03-31" unitRef="USD" decimals="-3"> -259000 </BNSO:DecreaseInTaxLoss>
<BNSO:TaxBenefitFromExpectedRealizationOfTaxLoss contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 799000 </BNSO:TaxBenefitFromExpectedRealizationOfTaxLoss>
<BNSO:TaxBenefitFromExpectedRealizationOfTaxLoss contextRef="From2018-04-01to2019-03-31" unitRef="USD" decimals="-3"> 0 </BNSO:TaxBenefitFromExpectedRealizationOfTaxLoss>
<BNSO:TaxBenefitFromExpectedRealizationOfTaxLoss contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 0 </BNSO:TaxBenefitFromExpectedRealizationOfTaxLoss>
<BNSO:UtilizationOfTaxLosses contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 176000 </BNSO:UtilizationOfTaxLosses>
<BNSO:UtilizationOfTaxLosses contextRef="From2018-04-01to2019-03-31" unitRef="USD" decimals="-3"> 495000 </BNSO:UtilizationOfTaxLosses>
<BNSO:UtilizationOfTaxLosses contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 22000 </BNSO:UtilizationOfTaxLosses>
<BNSO:AccruedChargesAndDepositsTextBlock contextRef="From2020-04-01to2021-03-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="font: 12pt/150% Times New Roman, Times, Serif; width: 48px"><font style="font-size: 10pt; line-height: 150%"><b>24</b></font></td> <td style="font: 12pt/150% Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 10pt; line-height: 150%"><b>Accrued charges and deposits</b></font></td></tr> </table> <p style="font: 10pt/150% Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify; text-indent: -36pt"> </p> <p style="font: 10pt/150% Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Accrued charges and deposits consisted of the following:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Provision for individual income tax underpaid penalty</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">1,893</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">1,893</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Accrued provision for severance payment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">444</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">568</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Accrued audit fee</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">160</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">160</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Accrued salary and wages</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">313</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">124</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Other</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">364</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">420</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3pt; text-indent: -3pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,174</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,165</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</BNSO:AccruedChargesAndDepositsTextBlock>
<us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="From2020-04-01to2021-03-31">
<p style="font: 10pt/150% Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Accrued charges and deposits consisted of the following:</p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="7" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">March 31,</font></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2020</font></td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center"><font style="font-size: 10pt">2021</font></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td> <td style="text-align: center"> </td> <td colspan="3" style="text-align: center"><font style="font-size: 10pt">$ in thousands</font></td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 68%; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Provision for individual income tax underpaid penalty</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">1,893</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><font style="font-size: 10pt">1,893</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Accrued provision for severance payment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">444</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">568</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Accrued audit fee</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">160</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">160</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Accrued salary and wages</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">313</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">124</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt; padding-left: 3pt; text-indent: -3pt"><font style="font-size: 10pt">Other</font></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">364</font></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><font style="font-size: 10pt">420</font></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 3pt; text-indent: -3pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 3pt; text-indent: -3pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,174</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,165</font></td> </tr></table>
</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
<us-gaap:SalariesAndWages contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 124000 </us-gaap:SalariesAndWages>
<us-gaap:SalariesAndWages contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 313000 </us-gaap:SalariesAndWages>
<us-gaap:ProductionRelatedImpairmentsOrCharges contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 3165000 </us-gaap:ProductionRelatedImpairmentsOrCharges>
<us-gaap:ProductionRelatedImpairmentsOrCharges contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 3174000 </us-gaap:ProductionRelatedImpairmentsOrCharges>
<BNSO:OtherAccuredCharges contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 420000 </BNSO:OtherAccuredCharges>
<BNSO:OtherAccuredCharges contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 364000 </BNSO:OtherAccuredCharges>
<BNSO:AccruedAuditFee contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 160000 </BNSO:AccruedAuditFee>
<BNSO:AccruedAuditFee contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 160000 </BNSO:AccruedAuditFee>
<BNSO:AccruedProvisionForSeverancePayment contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 568000 </BNSO:AccruedProvisionForSeverancePayment>
<BNSO:AccruedProvisionForSeverancePayment contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 444000 </BNSO:AccruedProvisionForSeverancePayment>
<BNSO:ProvisionForIndividualIncomeTaxUnderpaidPenalty contextRef="From2020-04-01to2021-03-31" unitRef="USD" decimals="-3"> 1893000 </BNSO:ProvisionForIndividualIncomeTaxUnderpaidPenalty>
<BNSO:ProvisionForIndividualIncomeTaxUnderpaidPenalty contextRef="From2019-04-01to2020-03-31" unitRef="USD" decimals="-3"> 1893000 </BNSO:ProvisionForIndividualIncomeTaxUnderpaidPenalty>
</xbrli:xbrl>

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