Retirement Benefits (Tables)

12 Months Ended

Mar. 31, 2013

Compensation And Retirement Disclosure [Abstract]

Change in Benefit Obligation

The following tables set out the amounts recognized in the Company’s consolidated financial statements for the fiscal years ended March 31, 2011, 2012 and 2013. The measurement date used is March 31 of the relevant fiscal year.

	2011			2012			2013
	US$			US$			US$
Change in benefit obligation
Benefit obligation at the beginning of the year		349,624			434,594			446,146
Acquisition		7,874			—			—
Actuarial (gain) loss		(16,687	)		(10,478	)		14,941
Service cost		74,660			78,983			75,039
Interest cost		36,731			41,987			44,025
Benefits paid		(22,851	)		(39,297	)		(26,382	)
Effect of exchange rate changes		5,243			(59,643	)		(26,257	)
Benefit obligation at the end of the year		434,594			446,146			527,512
Current – (included in other employee payable)		35,220			36,885			47,713
Non-current – (included in retirement benefits)		399,374			409,261			479,799

Net Gratuity Cost

Net gratuity cost for the years ended March 31, 2011, 2012 and 2013 comprise of the following:

	2011			2012			2013
	US$			US$			US$
Service cost		74,660			78,983			75,039
Interest cost		36,731			41,987			44,025
Recognized net actuarial (gain) loss		(16,687	)		(10,478	)		14,941
Net gratuity cost		94,704			110,492			134,005

Assumptions Used in Accounting for Gratuity

The assumptions used in accounting for gratuity in the years ended March 31, 2011, 2012 and 2013 were as follows:

	2011	2012			2013
Discount rate	9.00%		9.24	%		8.75	%
Rate of increase in compensation	10% for first year and 7% thereafter		7.00	%		7.00	%

Benefit Payments, Which Reflect Expected Future Services, Expected to be Paid

The following benefit payments, which reflect expected future services, as appropriate are expected to be paid

Year ending March 31,	US$
2014		47,713
2015		42,140
2016		52,234
2017		161,243
2018		65,913
2019-2023		446,148