v3.25.2
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES      
Profit/(loss) for the year $ 829,412 $ 653,174 $ (1,635,837)
Adjustment to reconcile (loss)/profit to net cash used in operating activities:      
Deferred tax expense 11,507 28,241 135,640
Income tax expense 120,647 119,238 387,407
Depreciation and Amortisation expenses 1,250,354 926,484 696,224
Loss on deconsolidation of subsidiary 1,000 192,776
Fair value gain on remeasurement of warrant liability (22,766)
Remeasurements of the net defined benefit plans 8,021 29,774 30,606
Expected credit loss on trade receivables (12,493) 72,698 (120,544)
Finance cost 149,171 638,957 2,210,404
Sundry balances written off during the year 11,268
Liabilities no longer required written back (14,011) (1,635,651) (360,878)
Finance income (14,860) (19,123)
Profit on termination of lease (30,034)
Salary/Legal and professional fees (shares issued) 158,821
Notional rent on security deposit 4,310
Change in operating assets and liabilities:      
Trade receivable 254,466 (1,945,143) 381,946
Other financial assets (1,780,232) 63,121 102,242
Other assets 624,255 (564,469) (730,555)
Trade payable (1,708,400) 2,578,248 132,056
Other financial liabilities 371,096 (9,161) (566,378)
Other current liabilities 2,285,101 3,267 255,511
Cash flow used in operating activities after working capital changes 2,348,310 1,129,867 1,068,731
Income tax (paid)/refund, net (183,885) (243,833) 84,604
Net cash used in operating activities 2,164,425 886,034 1,153,335
CASH FLOWS FROM INVESTING ACTIVITIES      
Purchase of property, plant and equipment and intangible assets (including intangible assets under development) (2,814,615) (1,936,320) (10,820,099)
Interest received 19,123
Advances for acquisition of network (1,813,185) (1,715,361) (2,119,038)
Net cash used in investing activities (4,627,800) (3,651,681) (12,920,014)
CASH FLOWS FROM FINANCING ACTIVITIES      
Proceeds from short term borrowings from directors - Net 937,807
Repayment of 7% secured promissory notes (1,000,000)
Proceeds from short term borrowings - preferred convertible security 1,004,705
Proceeds from short term borrowings - related party (1,298,756) 31,214
Proceeds from long term borrowings - bank (158,520) 1,004,026
Repayment of short-term borrowings - directors loans 518,125
Issue of promissory note - equity classification (net of repayment) 7,548,709  
Proceeds on issuance of shares 854,218 12,509,169
Proceeds from financial institutions (net) 85,201 (10,862) 10,449
Interest, commission and other charges paid (95,810) (261,660) (382,341)
Net cash provided by financing activities 6,935,042 2,705,230 11,655,402
Net increase (decrease) in cash and cash equivalents 4,471,667 (60,417) (111,277)
CASH AND CASH EQUIVALENTS – beginning of period 246,377 311,810 8,758
Acquired in business combination 432,138
Adjustment for deconsolidation of subsidiary (1,000) (7,608)
Effects of exchange rate changes on cash and cash equivalents (43,458) (4,016) (10,201)
CASH AND CASH EQUIVALENTS – end of period 4,674,586 246,377 311,810
Non-cash transactions:      
Shares issued to the suppliers, directors and other for the services 162,695
Senior convertible notes 3,333,333
Convertible Promissory notes 51,385,500  
Preferred convertible security 1,004,000
Transactions with Lytus Technologies Inc.. $ 3,817,490 $ 135,000