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INVENTORIES (Tables)
12 Months Ended
Mar. 31, 2024
Inventory Disclosure [Abstract]  
SCHEDULE OF INVENTORY

Inventories are initially measured at cost and subsequently measured at the lower of cost or net realizable value. Cost is determined on a first-in, first-out basis. The following table details the primary categories for the periods presented.

 

  

March 31, 2024

  

March 31, 2023

 
   $’000   $’000 
Finished goods  $2,680   $2,685 
Raw materials   721    585 
Goods in transit   

14

    - 
Finished goods on consignment   205    - 
Total inventories   3,620    3,270 
Inventory reserve   (1,390)   (1,008)
Total inventories, net  $2,230   $2,262