v3.26.1
Financial Instruments
 12 Months Ended
Mar. 31, 2026
Financial Instruments [Abstract]  
FINANCIAL INSTRUMENTS
27 FINANCIAL INSTRUMENTS

 

Categories of financial instruments

 

The following table sets out the financial instruments as at the end of the reporting period:

 

   As of
March 31,
2025		   As of
March 31,
2026		 
   USD’000   USD’000 
Financial assets        
         
Financial assets at fair value through profit or loss        
Other investments   1,000    5 
           
Financial assets at amortized cost          
Trade and other receivables, net prepayment   10,154    11,236 
Amounts due from related parties   235    1,341 
Cash and cash equivalents   7,703    5,141 
    18,092    17,718 
Financial liabilities          
           
Financial liabilities at amortized cost          
Trade and other payables   4,804    6,963 
Amount due to related parties   125    
—
 
Amount due to directors   3    3 
Amount due to shareholders   52    
—
 
Lease liabilities   1,681    1,542 
    6,665    8,508 

 

  (a) Methods and assumptions used to estimate fair value

 

The carrying amounts of financial assets and financial liabilities, such as trade and other receivables, amounts due from related parties, trade and other payables, amount due to directors and amount due to shareholders are reasonable approximation of fair value due to their short-term nature.