Earnings Per Share

12 Months Ended

Mar. 31, 2025

Earnings Per Share [Abstract]

EARNINGS PER SHARE

26	EARNINGS PER SHARE

(a)

Basic

Basic earnings per ordinary share for the financial year ended are calculated by dividing earnings for the financial year attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the financial year.

		For the financial year end
		March 31, 2023				March 31, 2024				March 31, 2025
		USD				USD				USD
Profit for the financial year attributable to the owners of the Company			4,354,092				3,281,352				2,815,261
Weighted average number of ordinary shares in issue			22,500,000				22,500,000				23,342,466
Basic earnings per ordinary share			0.19				0.15				0.12

(b)

Diluted

Diluted earnings per ordinary share for the financial year is calculated by dividing the profit for the financial year attributable to equity holders of the parent by the weighted average number of ordinary shares outstanding during the financial year adjusted for the effects of dilutive potential ordinary shares.