v3.26.1
Consolidated Statements of Financial Position - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Non-current assets    
Property, plant and equipment, net $ 186 $ 136
Right-of-use assets 1,426 1,580
Other investments 5 1,000
Total non-current assets 1,617 2,716
Current assets    
Inventories 6,997 7,281
Trade and other receivables 12,025 10,406
Amounts due from related parties 1,341 235
Income tax recoverable 91 67
Cash and cash equivalents 5,141 7,703
Total current assets 25,595 25,692
Total assets 27,212 28,408
Non-current liabilities    
Lease liabilities 1,055 1,299
Total non-current liabilities 1,055 1,299
Current liabilities    
Trade and other payables 7,667 5,393
Amount due to directors 3 3
Amount due to shareholders 52
Amount due to related parties 125
Lease liabilities 487 382
Income tax payable 3,346 3,080
Total current liabilities 11,503 9,035
Total liabilities 12,558 10,334
Capital and reserves    
Share capital 13,848 13,848
Merger reserve (5,913) (5,913)
Translation reserve (260) (180)
Retained earning 6,962 10,303
Total BrilliA Inc. shareholders’ equity 14,637 18,058
Non-controlling interests 17 16
Total shareholders’ equity 14,654 18,074
Total liabilities and equity $ 27,212 $ 28,408