| Intangible assets |
Schedule
of intangible assets
| | |
Trademark | | |
Patent | | |
Technical know-how of stem cells cultivation | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| | |
| | |
| | |
| | |
| |
| Cost | |
| | | |
| | | |
| | | |
| | |
| As at 1 April 2022 | |
| 8,368 | | |
| 309,082 | | |
| 237,756 | | |
| 555,206 | |
| Exchange difference | |
| (400 | ) | |
| (14,765 | ) | |
| (11,358 | ) | |
| (26,523 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2023/1 April 2023 | |
| 7,968 | | |
| 294,317 | | |
| 226,398 | | |
| 528,683 | |
| Additions | |
| - | | |
| 707,028 | | |
| - | | |
| 707,028 | |
| Exchange difference | |
| (525 | ) | |
| (31,798 | ) | |
| (14,914 | ) | |
| (47,237 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Charge of the financial year | |
| - | | |
| - | | |
| - | | |
| - | |
| As at 31 March 2024 | |
| 7,443 | | |
| 969,547 | | |
| 211,484 | | |
| 1,188,474 | |
| | |
| | | |
| | | |
| | | |
| | |
| Accumulated amortisation | |
| | | |
| | | |
| | | |
| | |
| As at 1 April 2022 | |
| 7,957 | | |
| 49,453 | | |
| 190,204 | | |
| 247,614 | |
| Charge of the financial year | |
| 119 | | |
| 46,725 | | |
| 44,929 | | |
| 91,773 | |
| Exchange difference | |
| (379 | ) | |
| (1,997 | ) | |
| (8,735 | ) | |
| (11,111 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2023/1 April 2023 | |
| 7,697 | | |
| 94,181 | | |
| 226,398 | | |
| 328,276 | |
| Intangible assets | |
| 7,697 | | |
| 94,181 | | |
| 226,398 | | |
| 328,276 | |
| Charge of the financial year | |
| 32 | | |
| 44,775 | | |
| - | | |
| 44,807 | |
| Exchange difference | |
| (508 | ) | |
| (6,990 | ) | |
| (14,914 | ) | |
| (22,412 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2024 | |
| 7,221 | | |
| 131,966 | | |
| 211,484 | | |
| 350,671 | |
| Intangible assets | |
| 7,221 | | |
| 131,966 | | |
| 211,484 | | |
| 350,671 | |
| | |
| | | |
| | | |
| | | |
| | |
| Carrying amount | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2023 | |
| 271 | | |
| 200,136 | | |
| - | | |
| 200,407 | |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2024 | |
| 222 | | |
| 837,581 | | |
| - | | |
| 837,803 | |
| Intangible assets, carrying amount | |
| 222 | | |
| 837,581 | | |
| - | | |
| 837,803 | |
During
the financial year ended 31 March 2024, the Group has entered into a patent license agreement with Ding KeXiang, wherein Ding KeXiang
shall grant to the Group the rights to exploit, use, license and sublicense all the patents owned by Ding KeXiang and develop, produce,
manufacture, market, sell, import and distribute the products and practice the processes under such patents, at the consideration of
CNY 5,000,000 (equivalent to approximately USD707,028).
|