| Schedule of Carrying Amounts and Fair Values of Financial Instruments |
The carrying amounts and
fair values of financial instruments by class are as follows:
| As at March 31, 2025 | |
Fair value
through
profit &
loss | | |
Fair value
through other
comprehensive
income | | |
(In US$)
Amortized
cost | |
| Financial Assets | |
| | |
| | |
| |
| (i) Investments | |
| — | | |
| — | | |
| — | |
| (ii) Trade receivables | |
| — | | |
| — | | |
| 3,352,454 | |
| (iii) Others financial assets | |
| — | | |
| — | | |
| 5,860,417 | |
| Total | |
| — | | |
| — | | |
$ | 9,212,871 | |
| | |
| | | |
| | | |
| | |
| Financial Liabilities | |
| | | |
| | | |
| | |
| (i) Borrowings | |
| — | | |
| — | | |
| 1,074,642 | |
| (ii) Trade payables | |
| — | | |
| — | | |
| 6,470,875 | |
| (iii) Other financial liabilities | |
| — | | |
| — | | |
| 268,643 | |
| Total | |
| — | | |
| — | | |
$ | 7,814,160 | |
| As at March 31, 2024 | |
Fair value
through
profit &
loss | | |
Fair value
through other
comprehensive
income | | |
(In USD)
Amortized
cost | |
| Financial Assets | |
| | |
| | |
| |
| (i) Investments | |
| — | | |
| — | | |
| — | |
| (ii) Trade receivables | |
| — | | |
| — | | |
| 3,682,302 | |
| (iii) Others financial assets | |
| — | | |
| — | | |
| 4,222,957 | |
| Total | |
| — | | |
| — | | |
$ | 7,905,259 | |
| | |
| | | |
| | | |
| | |
| Financial Liabilities | |
| | | |
| — | | |
| | |
| (i) Borrowings | |
| — | | |
| — | | |
| 2,497,985 | |
| (ii) Trade payables | |
| — | | |
| — | | |
| 8,430,154 | |
| (iii) Other financial liabilities | |
| — | | |
| — | | |
| 243,655 | |
| Total | |
| — | | |
| — | | |
$ | 11,171,794 | |
|
| Schedule of Fair Value of Instruments Measured at Amortized Cost |
Fair value of instruments measured at amortized cost
| Financial liabilities | | Carrying
value as of
March 31,
2025 | | | Fair value
as of
March 31,
2025 | | | Borrowings | | $ | 1,074,642 | | | $ | 1,074,642 | |
| Financial liabilities | | Carrying
value as of
March 31,
2024 | | | Fair value
as of
March 31,
2024 | | | Borrowings | | $ | 2,497,985 | | | $ | 2,497,985 | |
|