Property, Plant and Equipment

12 Months Ended

Mar. 31, 2026

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

4	PROPERTY, PLANT AND EQUIPMENT

		Computer equipment				Motor Vehicle				Furniture and Fittings				Machinery and Equipment				Total
		USD’000				USD’000				USD’000				USD’000				USD’000
Cost

As of 1 April 2024			95				106				37				62				300
Additions			10				—				21				41				72
Transfer			—				22				—				—				22
Exchange differences			(4	)			(4	)			(2	)			(3	)			(13	)
As of 31 March 2025			101				124				56				100				381
Additions			—				—				78				16				94
Exchange differences			—				(2	)			(1	)			(2	)			(5	)
As of 31 March 2026			101				122				133				114				470

Accumulated depreciation

As of 1 April 2024			(70	)			(84	)			(20	)			(28	)			(202	)
Depreciation charged			(12	)			(16	)			(9	)			(10	)			(47	)
Transfer			—				(7	)			—				—				(7	)
Exchange differences			3				5				5				(2	)			11
As of 31 March 2025			(79	)			(102	)			(24	)			(40	)			(245	)
Depreciation charged			(10	)			(10	)			(20	)			(12	)			(52	)
Exchange differences			8				4				(4	)			5				6
As of 31 March 2026			(81	)			(108	)			(48	)			(47	)			(284	)

Carrying amount

As of 31 March 2025			22				22				32				60				136
As of 31 March 2026			20				14				85				67				186