|
| | |
Motor
Vehicle | | |
Office
premise | | |
Total | |
| | |
USD’000 | | |
USD’000 | | |
USD’000 | |
| Cost | |
| | |
| | |
| |
| | |
| | |
| | |
| |
| As of 1 April 2024 | |
| 24 | | |
| — | | |
| 24 | |
| Additions | |
| — | | |
| 1,979 | | |
| 1,979 | |
| Derecognition upon expiry of lease tenure | |
| (22 | ) | |
| — | | |
| (22 | ) |
| Exchange differences | |
| (2 | ) | |
| — | | |
| (2 | ) |
| As of 31 March 2025 | |
| — | | |
| 1,979 | | |
| 1,979 | |
| Additions | |
| 24 | | |
| 262 | | |
| 286 | |
| Exchange differences | |
| — | | |
| (40 | ) | |
| (40 | ) |
| As of 31 March 2026 | |
| 24 | | |
| 2,201 | | |
| 2,225 | |
| | |
| | | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | |
| As of 1 April 2024 | |
| (7 | ) | |
| — | | |
| (7 | ) |
| Depreciation charge | |
| — | | |
| (412 | ) | |
| (412 | ) |
| Transfer | |
| 7 | | |
| — | | |
| 7 | |
| Exchange differences | |
| — | | |
| 13 | | |
| 13 | |
| As of 31 March 2025 | |
| — | | |
| (399 | ) | |
| (399 | ) |
| Depreciation charge | |
| (2 | ) | |
| (415 | ) | |
| (417 | ) |
| Exchange differences | |
| — | | |
| 17 | | |
| 17 | |
| As of 31 March 2026 | |
| (2 | ) | |
| (797 | ) | |
| (799 | ) |
| | |
| | | |
| | | |
| | |
| Carrying amount | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | |
| As of 31 March 2025 | |
| — | | |
| 1,580 | | |
| 1,580 | |
| As of 31 March 2026 | |
| 22 | | |
| 1,404 | | |
| 1,426 | |
The right-of-use assets represent lease
agreements entered into by the Company for the use of motor vehicle and office premises. Lease agreements for rent of office premises
are entered into with Salim Podiono, who is the shareholder and Commissioner of the Company. The principal depreciation period are as
follows:
| Office premises (Note 26) | |
over the lease period of 5 years |
| Motor vehicle | |
over the lease period of 2 years |
|