v3.26.1
General Principles for the Preparation of the Financial Statements (Tables)
 12 Months Ended
Mar. 31, 2026
General Principles for the Preparation of the Financial Statements [Abstract]  
Schedule of Accounting Standards and Interpretations

The Group has not applied in advance the following accounting standards and/or interpretations (including the consequential amendments, if any) that have been issued by the IASB but are not yet effective for the current financial period:

 

IFRSs and/or IC Interpretations (Including The Consequential Amendments)   Effective Date
IFRS 19 Subsidiaries without Public Accountability: Disclosures   1 January 2027
IFRS 18 Presentation and Disclosure in Financial Statements   1 January 2027
Annual Improvements of IFRS Accounting Standards – Volume 11   1 January 2026
Amendments to IFRS 9 and IFRS 7 Amendments to the Classification and Measurement of Financial Instruments   1 January 2026
Amendment to IAS 21 Lack of Exchangeability   1 January 2025
Amendments to IFRS 10 and IFRS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   Deferred