Property, plant and equipment (Tables)

12 Months Ended

Mar. 31, 2024

Alps Global Holding Berhad [Member]

IfrsStatementLineItems [Line Items]

Schedule of detailed information about property plant and equipment

		Furniture and fittings				Office equipment				Medical equipment				Computer equipment				Renovation				Laboratory				Air conditioner				Mobile device				Laboratory equipment				Plant and machinery				Computer and ICT				Signboard				Motor vehicles				Total
		USD				USD				USD				USD				USD				USD				USD				USD				USD				USD				USD				USD				USD				USD

Cost
As at 1 April 2022			75,847				96,665				1,251				175,972				699,652				2,297,908				1,260				940				754,360				400,616				4,132				-				283,024				4,791,627
Additions			4,156				2,327				23,425				1,566				4,077				120,184				-				314				85,703				23,466				9,249				-				-				274,467
Written off			-				-				(1,015	)			-				-				(10,817	)			-				-				(10,112	)			(126,204	)			-				-				-				(148,148	)
Exchange difference			(3,591	)			(4,600	)			114				(8,394	)			(33,391	)			(108,916	)			(60	)			(43	)			(35,445	)			(19,940	)			(125	)			-				(13,520	)			(227,911	)

As at 31 March 2023/ 1 April 2023			76,412				94,392				23,775				169,144				670,338				2,298,359				1,200				1,211				794,506				277,938				13,256				-				269,504				4,690,035
Additions			3,557				7,699				-				30,094				78,274				-				-				-				25,536				30,891				560				44,706				-				221,317
Written off			(4,694	)			(5,916	)			-				-				(92,614	)			-				-				-				-				-				-				-				-				(103,224	)
Exchange difference			(5,012	)			(6,250	)			(1,567	)			(11,670	)			(43,908	)			(151,410	)			(79	)			(79	)			(52,789	)			(18,852	)			(884	)			(784	)			(17,754	)			(311,038	)

As at 31 March 2024			70,263				89,925				22,208				187,568				612,090				2,146,949				1,121				1,132				767,253				289,977				12,932				43,922				251,750				4,497,090

Accumulated depreciation
As at 1 April 2022			36,565				49,125				570				46,014				330,758				229,791				509				480				187,903				172,196				707				-				258,252				1,312,870
Charge for the financial year			7,312				7,895				2,196				16,483				66,116				228,989				119				148				96,948				39,510				770				-				13,375				479,861
Written off			-				-				(118	)			-				-				(1,983	)			-				-				(6,904	)			(69,981	)			-				-				-				(78,986	)
Exchange difference			(1,690	)			(2,285	)			(11	)			(2,069	)			(15,284	)			(9,204	)			(24	)			(21	)			(8,273	)			(8,464	)			(28	)			-				(12,232	)			(59,585	)

As at 31 March 2023/ 1 April 2023			42,187				54,735				2,637				60,428				381,590				447,593				604				607				269,674				133,261				1,449				-				259,395				1,654,160
Beginning			42,187				54,735				2,637				60,428				381,590				447,593				604				607				269,674				133,261				1,449				-				259,395				1,654,160
Charge for the financial year			7,430				7,702				4,521				16,995				63,059				217,523				85				134				93,229				28,307				1,314				5,702				9,612				455,613
Written off			(2,806	)			(2,188	)			-				-				(84,147	)			-				-				-				-				-				-				-				-				(89,141	)
Exchange difference			(2,859	)			(3,702	)			(254	)			(4,280	)			(24,767	)			(33,305	)			(41	)			(42	)			(19,401	)			(9,276	)			(118	)			(101	)			(17,257	)			(115,403	)

As at 31 March 2024			43,952				56,547				6,904				73,143				335,735				631,811				648				699				343,502				152,292				2,645				5,601				251,750				1,905,229
Ending			43,952				56,547				6,904				73,143				335,735				631,811				648				699				343,502				152,292				2,645				5,601				251,750				1,905,229

Carrying amount

As at 31 March 2023			34,225				39,657				21,138				108,716				288,748				1,850,766				596				604				524,832				144,677				11,807				-				10,109				3,035,875

As at 31 March 2024			26,311				33,378				15,304				114,425				276,355				1,515,138				473				433				423,751				137,685				10,287				38,321				-				2,591,861
Property, plant and equipment, carrying amount			26,311				33,378				15,304				114,425				276,355				1,515,138				473				433				423,751				137,685				10,287				38,321				-				2,591,861