21. LOSS PER SHARE | | | For the years ended
March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | Numerator | | | | | | | | | | | Net loss | | | (13,288 | ) | | | (8,538 | ) | | | (4,556 | ) | | Less: net loss attributable to NCI | | | 114 | | | | - | | | | - | | | Net loss attributable to owners of the Company | | | (13,174 | ) | | | (8,538 | ) | | | (4,556 | ) | | | | | | | | | | | | | | | | Denominator: | | | | | | | | | | | | | | Weighted average shares outstanding – basic & diluted | | | 124,898,113 | | | | 16,127,380 | | | | 13,724,658 | | | | | | | | | | | | | | | | | Basic and diluted loss per ordinary shares | | | (0.11 | ) | | | (0.53 | ) | | | (0.33 | ) | Dilutive shares which could exist pursuant to the exercise of outstanding stock instruments and which were not included in the calculation because their affect would have been anti-dilutive for the years ended March 31, 2026, 2025 and 2024 are as follows: | | | For the years ended
March 31, | | | | | 2026 | | | 2025 | | | 2024 | | | Convertible notes | | | 1,500,000 | | | | - | | | | - | | | Warrant | | | 5,000,000 | | | | - | | | | - | | | Share-based compensation for management and employees | | | 530,658 | | | | - | | | | - | | | Total | | | 7,030,658 | | | | - | | | | - | |
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