v3.25.2
Consolidated Statements of Financial Position - USD ($)
$ in Thousands
Mar. 31, 2025
Mar. 31, 2024
Non-current assets    
Property, plant and equipment, net $ 136 $ 98
Right-of-use assets 1,580 17
Other investments 1,000
Deferred offering costs 837
Total non-current assets 2,716 952
Current assets    
Inventories 7,281 7,094
Trade and other receivables 10,406 12,204
Amounts due from related parties 235 459
Income tax recoverable 67 59
Cash and cash equivalents 7,703 6,384
Total current assets 25,692 26,200
Total assets 28,408 27,152
Non-current liabilities    
Lease liabilities 1,299
Total non-current liabilities 1,299
Current liabilities    
Trade and other payables 5,393 16,686
Amount due to directors 3
Amount due to shareholders 52 57
Amount due to related parties 125
Lease liabilities 382
Income tax payable 3,080 2,305
Total current liabilities 9,035 19,048
Total liabilities 10,334 19,048
Capital and reserves    
Share capital 13,848 6,661
Merger reserve (5,913) (5,913)
Translation reserve (180) (144)
Retained earning 10,303 7,488
Capital and reserves 18,058 8,092
Non-controlling interests 16 12
Total shareholders’ equity 18,074 8,104
Total liabilities and equity $ 28,408 $ 27,152