Segment Information (Tables)

12 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Operating Financial Information of Four Reportable Segments and Discontinued Segments

(a) The following table provides operating financial information for the two reportable segments and discontinued segments:

	Home Appliance#		Electronic Components			EMS#			Others			Corporate			Combined
	US$		US$			US$			US$			US$			US$
As of or for the fiscal year ended March 31, 2015
Revenues from external customers		—		75,891,185			—			2,129,670			—			78,020,855
Capital expenditure		—		1,474,896			—			27,879			—			1,502,775
Interest income		—		—			—			—			682,045			682,045
Interest expense		—		(213,862	)		—			(27,013	)		(2,217	)		(243,092	)
Depreciation and amortization		—		1,382,540			—			1,903,109			481,262			3,766,911
Segment loss		—		(3,881,464	)		—			(1,210,163	)		(1,329,251	)		(6,420,878	)
Total assets		—		41,822,978			—			5,808,714			47,352,068			94,983,760
As of or for the fiscal year ended March 31, 2014
Revenues from external customers		—		60,574,912			2,922,127			2,117,989			—			65,615,028
Capital expenditure		—		5,836,735			32,682			148,269			2,477			6,020,163
Interest income		—		—			—			—			822,826			822,826
Interest expense		—		(129,775	)		—			—			(7,913	)		(137,688	)
Depreciation and amortization		—		1,154,231			1,198,844			379,122			1,328,884			4,061,081
Segment loss		—		(1,107,157	)		(5,547,024	)*		(1,502,779	)		(2,398,597	)		(10,555,557	)
Total assets		—		42,999,530			52,202			1,160,087			55,456,124			99,667,943
As of or for the fiscal year ended March 31, 2013
Revenues from external customers		—		65,188,724			14,256,314			1,638,346			—			81,083,384
Capital expenditure		—		6,484,577			767,186			358,813			3,055			7,613,631
Interest income		—		—			—			—			1,663,714			1,663,714
Interest expense		—		(109,749	)		—			—			(49,799	)		(159,548	)
Depreciation and amortization		—		554,337			1,336,208			223,915			1,328,267			3,442,727
Segment profit (loss)		725,773		3,687,547			(3,314,836	)		(1,182,894	)		(1,878,891	)		(1,963,301	)
Total assets		34		29,618,065			16,203,482			1,114,654			61,289,608			108,225,843

# As discussed in note 18, the EMS and Home Appliance segments were discontinued in December 2013 and in January 2012 respectively. The results of the operations have been classified as discontinued operations on the face of the consolidated statement of operations and comprehensive income.

* Impairment losses of US$1,944,571 were recognized in income (loss) from discontinued operations for machinery and equipment that was used in the operations of the EMS segment in fiscal 2014. No impairment loss was recognized in fiscal 2013.

Net Sales Including Net Sales of Discontinued Operations by Geographic Area

(b) Net sales including net sales of discontinued operations by geographic area based on the location of customers are as follows:

	2015		2014		2013
	US$		US$		US$
Australia		330,873		307,996		533,077
Europe		65,976		139,694		326,298
North America		41,429		23,735		49,423
Asia		77,391,698		65,143,603		80,174,586
Other regions		190,879		—		—
		78,020,855		65,615,028		81,083,384

Net Sales Including Net Sales of Discontinued Operations by Product/Service Type

(c) Net sales including net sales of discontinued operations by product/service type

	2015		2014		2013
	US$		US$		US$
Kitchen appliances		330,873		307,996		533,077
CCMs and related products		75,351,945		59,795,999		63,913,523
Cellular phone assembly services		652		3,093,146		14,256,314
Others		2,337,385		2,417,887		2,380,470
		78,020,855		65,615,028		81,083,384

Schedule of Long-Lived Assets

(d) Long-lived assets*

	March 31, 2015		March 31, 2014
	US$		US$
Hong Kong		54,520		91,792
Mainland China		26,947,236		29,148,590
		27,001,756		29,240,382

* Long-lived assets represent land use rights and property, plant and equipment.

Schedule of Net Sales from Major Customers

Customers accounting for 10% or more of the Company’s combined net sales are as follows:

	2015		2014		2013
	US$		US$		US$
From continuing operations:
Lenovo Mobile Communication Technology Ltd. (“Lenovo”)		7,281,584		21,688,510		26,799,405
Wingtech Group (“Wingtech”)		8,410,214		8,000,133		4,477,345