SEGMENT INFORMATION (Tables)

6 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Revenue from External Customers by Products and Services [Table Text Block]

1)

The table below shows revenue reported by segment:

	(in thousands) Three months ended September 30, 2023 ($)		(in thousands) Three months ended September 30, 2022 ($)		(in thousands) Six months ended September 30, 2023 ($)		(in thousands) Six months ended September 30, 2022 ($)
Infrastructure segment		-		7		166		17
Life Sciences segment
Wellness and lifestyle		69		150		113		230
White labeling services		222		45		567		167
Total		291		202		846		414

Revenue from External Customers by Geographic Areas [Table Text Block]

2) The table below shows the revenue attributed to the country of domicile (U.S.) and foreign countries. Revenue is generally attributed to the geographic location of customers:

		(in thousands)
Segments	Country	Three months ended September 30, 2023 ($)		Six months ended September 30, 2023 ($)
Asia	India		-		166
America	U.S.		291		680
Total			291		846

		(in thousands)
Segments	Country	Three months ended September 30, 2022 ($)		Six months ended September 30, 2022 ($)
Asia	India		7		17
America	U.S.		195		397
Total			202		414

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

3) The table below shows the non-current assets other than financial instruments held in the country of domicile (U.S.) and foreign countries.

	(in thousands)
Nature of assets	USA (Country of Domicile) ($)		Foreign Countries (India, Hong Kong, and Colombia) ($)		Total as of September 30, 2023 ($)
Intangible assets, net		1,181		-		1,181
Property, plant, and equipment, net		3,855		4,092		7,947
Claims and advances		588		410		998
Operating lease asset		247		16		263
Total non-current assets		5,871		4,518		10,389

	(in thousands)
Nature of assets	USA (Country of Domicile) ($)		Foreign Countries (India, Hong Kong, and Colombia) ($)		Total as of March 31, 2023 ($)
Intangible assets, net		1,170		-		1,170
Property, plant, and equipment, net		4,074		4,139		8,213
Claims and advances		585		418		1,003
Operating lease asset		298		28		326
Total non-current assets		6,127		4,585		10,712