v3.26.1
Lease Liabilities (Tables)
 12 Months Ended
Mar. 31, 2026
Lease Liabilities [Abstract]  
Schedule of Lease Liabilities
   As of
31 March
2025		   As of
31 March
2026		 
   USD’000   USD’000 
Maturity analysis          
Year 1   473    564 
Year 2   473    650 
Year 3   473    466 
Year 4   473    
—
 
Less: Future interest expense   (211)   (138)
    1,681    1,542 
Analyzed as:          
Current   382    487 
Non-current   1,299    1,055 
    1,681    1,542 
Schedule of Movements of Lease Liabilities

The movements of lease liabilities during the financial period are as follows:

 

   As of
31 March
2025		   As of
31 March
2026		 
   USD’000   USD’000 
As at 1 April   
—
    1,681 
Interest charged for the year   116    93 
Additions   2,043    278 
Exchange differences   (1)   (27)
Payments of:          
- Principal   (361)   (390)
- Interest expense   (116)   (93)
As at 31 March   1,681    1,542 
Schedule of Expenses Relating to Leases of Low-Value Assets and Short-Term Leases

Expenses relating to leases of low-value assets and short-term leases (included in other expenses) are as follows:

 

    March 31,
2024		     March 31,
2025		    

 

March 31,
2026

  
    USD’000     USD’000     USD’000  
                   
Rental expenses on:                  
Equipment     2       2       2  
Premises     200       58       50  
Total     202       60       52