A Reconciliation of Liabilities Arising from Financing Activities - USD ($) |
12 Months Ended | ||
|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
Mar. 31, 2024 |
|
| At beginning of financial year | $ (87,775) | $ 1,372,886 | $ 4,127,818 |
| Cash flows | (16,230) | (1,685,377) | (3,011,277) |
| Interest recharge to | (23,736) | (370,705) | (165,368) |
| Interest expense | 143,340 | 595,421 | 421,713 |
| At end of financial year | 15,599 | (87,775) | 1,372,886 |
| Lease liabilities | |||
| At beginning of financial year | 168,548 | 243,264 | 312,253 |
| Cash flows | (91,476) | (91,477) | (91,476) |
| Interest recharge to | |||
| Interest expense | 10,560 | 16,761 | 22,487 |
| At end of financial year | 87,632 | 168,548 | 243,264 |
| Borrowings | |||
| At beginning of financial year | 5,088,600 | 7,184,114 | 810,983 |
| Cash flows | (5,221,380) | (2,674,174) | 5,973,905 |
| Interest recharge to | |||
| Interest expense | 132,780 | 578,660 | 399,226 |
| At end of financial year | 5,088,600 | 7,184,114 | |
| Loans to related parties | |||
| At beginning of financial year | (4,291,215) | (4,001,174) | (52,345) |
| Cash flows | 4,314,951 | 80,664 | (3,783,461) |
| Interest recharge to | (23,736) | (370,705) | (165,368) |
| Interest expense | |||
| At end of financial year | (4,291,215) | (4,001,174) | |
| Amount due to/(from) related parties | |||
| At beginning of financial year | (1,053,708) | (2,053,318) | 3,056,927 |
| Cash flows | 981,675 | 999,610 | (5,110,245) |
| Interest recharge to | |||
| Interest expense | |||
| At end of financial year | $ (72,033) | $ (1,053,708) | $ (2,053,318) |