INVENTORIES (Tables)

9 Months Ended

Dec. 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.

	December 31, 2024			March 31, 2024
		$’000			$’000
Finished goods	$	4,685		$	2,680
Raw materials		743			721
Goods in transit		31			14
Finished goods on consignment		203			205
Total inventories		5,662			3,620
Inventory reserve		(1,178	)		(1,390	)
Total inventories, net	$	4,484		$	2,230