v3.25.2
SCHEDULE OF OTHER INCOME, GAINS OR LOSSES (Details) (Parenthetical) - USD ($)
12 Months Ended
Dec. 20, 2024
Mar. 31, 2025
Mar. 31, 2024
Mar. 31, 2023
Jul. 15, 2025
Jan. 27, 2025
Jan. 23, 2025
Jan. 21, 2025
Aug. 03, 2024
Jul. 26, 2024
Jul. 15, 2024
Jul. 31, 2021
IfrsStatementLineItems [Line Items]                        
Number of shares issued 2,347,134             731,707        
Gain (loss) on fair value of preferred shares [1]   $ 4,117,648 $ 4,101,000 $ (1,841,000)                
Number of shares outstanding 2,583,820         2,587,500            
Borrowings, interest rate basis 1:1                      
Convertible loan, percentage   8.00%                    
Loss on fair value convertible loan notes   $ 639,000 374,000 19,000                
Loss on fair value convertible loan notes [2]   639,000 374,000 $ 19,000                
Notional amount $ 4,350,000 4,117,648             $ 1,000,000      
Interest payable 751,781 $ 347,342         $ 3,530,019        
Convertible loan notes $ 5,101,781 $ 0     $ 4,350,000     $ 3,000,000        
Par value per share $ 2.17           $ 0.00005          
Number of converted shares issued 2,347,134                      
Ordinary shares [member]                        
IfrsStatementLineItems [Line Items]                        
Number of shares issued               731,707        
Number of shares outstanding 2,583,820                      
Preference shares [member]                        
IfrsStatementLineItems [Line Items]                        
Number of shares issued                     1,291,910 3,000
Issued capital, preference shares                       $ 6,000,000
Number of shares outstanding 2,583,820 0                    
Par value per share                   $ 0.00005    
[1] In July 2021, DSL allotted 3,000 Preferred Shares to a new shareholder for a consideration of $6,000,000. Preferred Shares were fair valued, using an equity allocation model at the end of each reporting period, which resulted in a gain of $4,117,648 for the year ended 31 March 2025 (2024: gain of $4,101,000; 2023: loss of $1,841,000).
[2] The Group issued 8% convertible loan notes. The notes were fair valued, using binomial option pricing model, at the end of each reporting period, resulting in a loss of $639,000 for the year ended 31 March 2025 (2024: loss of $374,000; 2023: loss of $19,000).