INSURANCE CONTRACTS ASSETS AND LIABILITIES FROM INSURANCE ACTIVITIES (Tables)

9 Months Ended

Dec. 31, 2022

Insurance [Abstract]

Insurance and reinsurance receivables

As of December 31, 2022, and March 31, 2022, insurance and reinsurance receivables of the Company was comprised of the following:

	December 31, 2022		March 31, 2022
Assets:			(Recasted)
Amounts due from policyholders	$	5,615	$	3,500
Claims receivable from reinsurance	897		769
Amounts due from reinsured	52		23
Less provision for impairment losses	(995)		(343)
Insurance and reinsurance receivables:	5,569		3,949
Unearned premium reserve, reinsurers’ share	3,763		143
Reserves for claims and claims’ adjustment expenses, reinsurers’ share	1,911		1,620
Total	$	11,243	$	5,712

Insurance and reinsurance payables

As of December 31, 2022, and March 31, 2022, insurance and reinsurance payable of the Company was comprised of the following:

	December 31, 2022		March 31, 2022
Liabilities:			(Recasted)
Amounts payable to reinsurers	$	2,405	$	402
Amounts payable to insured	2,305		685
Amounts payable to agents and brokers	2,081		1,981
Insurance and reinsurance payables:	6,791		3,068
Unearned premium reserve	31,103		17,985
Reserves for claims and claims’ adjustment expenses	118,648		98,437
Total	$	156,542	$	119,490