| Financial instruments by category |
| 24. |
Financial
instruments by category |
At
the reporting date, the aggregate carrying amount of financial assets and receivables and financial liabilities at amortized cost were
as follows:
| | |
March 31,
2025 | | |
March 31,
2026 | |
| | |
US$ | | |
US$ | |
| Financial
assets measured at amortized cost | |
| | | |
| | |
| Trade
and other receivables | |
| 1,260,935 | | |
| 1,847,204 | |
| Amounts
due from related parties | |
| 1,053,708 | | |
| 72,033 | |
| Loans
to related parties | |
| 4,291,215 | | |
| — | |
| Cash
and cash equivalents | |
| 102,697 | | |
| 3,583,757 | |
| | |
| 6,708,555 | | |
| 5,502,994 | |
| | |
| | | |
| | |
| Financial
liabilities measured at amortized cost | |
| | | |
| | |
| Trade
and other payables | |
| 4,252,009 | | |
| 2,826,354 | |
| Lease
liabilities | |
| 168,548 | | |
| 87,632 | |
| Borrowings | |
| 5,088,600 | | |
| — | |
| | |
| 9,509,157 | | |
| 2,913,986 | |
|