BASIC AND DILUTED LOSS PER SHARE

12 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

BASIC AND DILUTED LOSS PER SHARE

17. BASIC AND DILUTED LOSS PER SHARE

Basic loss per share is calculated by dividing the loss attributable to equity holders of the Group by the weighted average number of ordinary shares in issue during the year.

		Year ended March 31,
		2026				2025

(Loss) attributable to equity holders of the company ($)			(8,949,657	)			(4,706,292	)
Weighted average number of ordinary shares in issue (adjusted)			37,357,160				39,488,256
Basic and dilutive loss per share (dollars per share)			(0.24	)			(0.12	)

		Year ended March 31,
		2024

(Loss) attributable to equity holders of the company ($)			(16,825,461	)
Weighted average number of ordinary shares in issue (adjusted)			29,343,727
Basic and dilutive loss per share (dollars per share)			(0.57	)

As the Group is reporting a loss from continuing operations for the year then, in accordance with IAS 33, the share options are not considered dilutive because the exercise of the share options would have an anti-dilutive effect. The basic and diluted earnings per share as presented on the face of the Statement of comprehensive income are therefore identical.