v3.25.2
Loss before tax
 11 Months Ended 12 Months Ended
Mar. 31, 2025
Mar. 31, 2025
IfrsStatementLineItems [Line Items]    
Loss before tax

7. Loss before tax

 

Loss before tax for the financial period is arrived at after charging:

  

  

14.05.2024

to

31.03.2025

 
   (10 months) 
   USD 
     
Auditors’ remuneration   5,500 
Incorporation expenses   13,003 

 

  
Alps Life Science Inc [Member]    
IfrsStatementLineItems [Line Items]    
Loss before tax  
25. Loss before tax

 

Loss before tax for the financial year is arrived at after charging/(crediting):

 Schedule of loss before tax

   2025   2024 
   USD   USD 
         
Auditors’ remuneration:          
Current financial year   17,104    14,585 
Underprovision in previous financial year   -    65 
Amortisation of intangible assets   163,093    44,807 
Amortisation of right-of-use assets   500,144    403,019 
Depreciation of property, plant and equipment   465,287    455,613 
Expenses relating to short-term leases   2,785    49,864 
Gain on disposal of other investment   -    (215)
Property, plant and equipment written off   -    14,083 
Staff costs:          
Salaries, wages and allowances   1,205,968    1,053,399 
Employees Provident Fund   124,239    112,972 
Other employees’ benefit   86,687    20,276 
           
Loss before tax   1,416,894    1,186,647 

 

Included in staff costs of the Group is directors’ remuneration of USD286,414 (2024: USD253,792) as further disclosed in Note 13.

 
Cilo Cybin Holdings Limited [member]    
IfrsStatementLineItems [Line Items]    
Loss before tax  

 

11. OPERATING PROFIT (LOSS)

 Loss before tax

 

Operating loss for the year is stated after charging (crediting) the following, amongst others:

Schedule of operating loss 

 

Auditor’s remuneration – external          
Audit & reporting accountants fees   756,784    207,378 
Remuneration, other than to employees          
Consulting and professional services   512,785    355,399 
Secretarial services   300,000    - 
Remuneration, other than to employees   812,785    355,399 
Employee Costs          
Salaries, wages, bonuses and other benefits   2,707,685    - 
Employee Costs   2,707,685    - 
Depreciation and amortization          
Property, plant and equipment   21,797      
Right-of-use asset   337,136      
Depreciation and amortization   358,933      

 

Expenses by nature

 

The total cost of sales, selling and distribution expenses, marketing expenses, general and administrative expenses, research and development expenses, maintenance expenses and other operating expenses are analysed by nature as follows:

 

           
Employee Costs   2,707,685    - 
Rent   20,027    - 
Depreciation, amortization and impairment   358,933    - 
Professional fees   685,000    - 
Other expenses   1,325,990    564,265 
Expenses by nature   5,097,635    564,265