v3.25.2
Deferred tax liabilities
 12 Months Ended
Mar. 31, 2025
Alps Life Science Inc [Member]  
IfrsStatementLineItems [Line Items]  
Deferred tax liabilities

 

20. Deferred tax liabilities

 

The movements in deferred tax during the financial year are as follows:

 

   2025   2024 
   USD   USD 
         
As at 1 April   -    7,797 
Expense/(credited) to profit or loss (Note 26):          
Property, plant and equipment   21,243    (7,414)
Exchange differences   318    (383)
           
As at 31 March   21,561    - 

 

The deferred tax in the financial statements is in respect of tax effects arising from deductible temporary differences on property, plant, and equipment.