v3.25.2
Employee Benefits Obligations (Tables)
 12 Months Ended
Mar. 31, 2025
Employee Benefits Obligations [Abstract]  
Schedule of Standalone Statement of Financial Position The liabilities recognized in the standalone statement of financial position are:
   As at
March 31,
2025		   As at
March 31,
2024		 
   (US$)   (US$) 
Funded Plans        
Net value of defined benefit obligations        
Current   3,002    209 
Non-current   97,387    102,322 
Schedule of Movement in Defined Benefit Obligations The movement in defined benefit obligations for funded and unfunded plans is as follows:
Particulars  Defined
benefit
obligation		   Fair
value of
plant assets		 
As at April 1, 2023   72,668    
—
 
Included in profit and loss          
Service cost   27,550    
—
 
Past service credit   
—
    
—
 
Interest cost (income)   3,057    
—
 
   $103,275    
—
 
           
Included in OCI          
Actuarial (gain)/loss   
—
    
—
 
Remeasurements   
—
    
—
 
Benefits paid   
—
    
—
 
Gain and loss on settlement   
—
    
—
 
Exchange difference   (744)   
—
 
           
Employer’s contribution          
Benefits payment          
As at March 31, 2024  $102,531    
—
 

 

Particulars  Defined
benefit
obligation		   Fair
value of
plant assets		 
As at April 1, 2024  $102,531    
—
 
Included in profit and loss          
Service cost   6,880    
—
 
Past service credit   
—
    
—
 
Interest cost (income)   1,514    
—
 
   $110,925    
—
 
           
Included in OCI          
Actuarial (gain)/loss   (8,021)   
—
 
Remeasurements   
—
    
—
 
Benefits paid   
—
    
—
 
Gain and loss on settlement   
—
    
—
 
Exchange difference   (2,513)   
—
 
    (10,534)   
—
 
Employer’s contribution   
—
    
—
 
Benefits payment   
—
    
—
 
As at March 31, 2025  $100,389    
—
 
Schedule of Net Defined Benefit Asset c
Particulars  As at
March 31,
2025		   As at
March 31,
2024		 
Debt instruments – unquoted        
Cash and cash equivalents   
—
    
—
 
Investment property   
—
    
—
 
Fixed assets   
—
    
—
 
Other assets   
—
    
—
 
    
—
    
—
 
Schedule of the Principal Actuarial Assumptions The following were the principal actuarial assumptions at the reporting date (expressed as weighted averages).
Particulars  As at
March 31,
2025		   As at
March 31,
2024		 
Discount rate   6.75%   7.20%
Attrition rate   5%   5%
Future salary growth rate   10%   10%
Schedule of Benefits Obligations Assumptions regarding future longevity have been based on published statistics and mortality tables. The current longevities underlying the values of the defined benefit obligation at the reporting date were as follows.
Particulars  As at
March 31,
2025		   As at
March 31,
2024		 
Longevity at age of 65 for current members aged above 45        
Males   0.258% - 2.406%   0.258% - 2.406 %
Females   0.258% - 2.406%   0.258% - 2.406 %
           
Longevity at age of 65 for current members aged up to 45          
Males   0.092% - 0.168%   0.092% - 0.168 %
Females   0.092% - 0.168%   0.092% - 0.168 %
Schedule of Sensitivity Analysis

Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below.

 

Particulars  As of
March 31,
2024
(Decrease)
(US$)		   As of
March 31,
2024
(Increase)
(US$)		   As of
March 31,
2025
(Decrease)
(US$)		   As of
March 31,
2025
(Increase)
(US$)		 
Discount Rate (- / + 1%)   88,856    68,099    116,358    87,367 
Salary Growth Rate (- / + 1%)   68,322    88,061    87,956    114,410 
Attrition Rate (- / + 50% of attrition rates)   85,487    71,754    112,482    91,932 
Mortality Rate (- / + 10% of mortality rates)   77,515    77,383    100,489    100,290