v3.25.2
Intangible assets (Tables) - Alps Life Science Inc [Member]
12 Months Ended
Mar. 31, 2025
IfrsStatementLineItems [Line Items]  
Schedule of intangible assets

 Schedule of intangible assets

   Trademark   Patent   Technical know-how of stem cells cultivation   Total 
   USD   USD   USD   USD 
                 
Cost                    
As at 1 April 2023   7,968    294,317    226,398    528,683 
Additions   -    694,618    -    694,618 
Exchange difference   (525)   (19,388)   (14,914)   (34,827)
                     
As at 31 March 2024/1 April 2024   7,443    969,547    211,484    1,188,474 
Exchange difference   498    64,863    14,148    79,509 
                     
As at 31 March 2025   7,941    1,034,410    225,632    1,267,983 
                     
Accumulated amortisation                    
As at 1 April 2023   7,697    94,181    226,398    328,276 
Charge for the financial year   32    44,775    -    44,807 
Exchange difference   (508)   (6,990)   (14,914)   (22,412)
                     
As at 31 March 2024/1 April 2024   7,221    131,966    211,484    350,671 
Charge for the financial year   33    163,060    -    163,093 
Exchange difference   484    11,274    14,148    25,906 
                     
As at 31 March 2025   7,738    306,300    225,632    539,670 
                     
Carrying amount                    
                     
As at 31 March 2025   203    728,110    -    728,313 
                     
As at 31 March 2024   222    837,581    -    837,803 
Schedule of intangible assets estimated useful lives

The amortisation of the intangible assets of the Group included in “other operating expenses” in the consolidated statements of profit or loss and other comprehensive income of the Group and the amortisation rate used are on a straight line basis which was based on the estimated useful lives of the intangible assets, at the following rates:

Trademark  10.00 years
Patent  6.25 years
Technical know-how of stem cells cultivation  5.00 years