| Schedule of Components of Finance Costs |
The components of finance costs
were as follows:
| | |
Year ended March 31, | |
| (In USD) | |
2026 | | |
2025 | |
| Finance costs -other than related parties | |
| | |
| |
| Interest on vehicle loans | |
$ | 195,008 | | |
$ | 293,430 | |
| Interest on finance leases | |
| 281,808 | | |
| 550,903 | |
| Interest on subcontractor liability | |
| - | | |
| 91,891 | |
| Issuance cost towards issue of warrants | |
| - | | |
| 3,294,526 | |
| Interest on redeemable promissory notes | |
| - | | |
| 1,995,967 | |
| Amortisation of discount and debt issuance cost on redeemable promissory notes | |
| - | | |
| 1,765,615 | |
| Interest on unsecured notes | |
| 229,582 | | |
| - | |
| Interest on Convertible notes | |
| 56,849 | | |
| - | |
| Change in fair value of Atalaya Note | |
| 539,805 | | |
| | |
| Bank charges | |
| 17,776 | | |
| 25,067 | |
| Loss on withdrawal of lease waiver | |
| 1,131,835 | | |
| - | |
| Other borrowings cost | |
| 730,485 | | |
| 589,774 | |
| Total | |
$ | 3,183,148 | | |
$ | 8,607,173 | |
|