v3.26.1
Segment Information (Tables)
 12 Months Ended
Mar. 31, 2026
Segment Information [Abstract]  
Schedule of Reorganized Reportable Segments The following summary describes the products and services offered in each of the reorganized reportable segments:

 

Segments   Business Activities
Digital Asset Tokens     Interest income:
    - Providing rolling cash balance accounts or IPO financing offered by the Company to customers in relation to the securities brokerage services
       
      Tokenization service fee:
    - Providing RWA tokenization project-based services to clients who want to engage in web3 activities and trading of tokenized products on chains
       
      Transaction service fee:
    - Providing securities related services for commission and handling income by offering securities dealing and brokerage services, IPO subscription and other financing services
       
      Asset management service fee:
    - Providing asset management services for asset management fee, performance fee and fund subscription fee
       
      Consultancy service fee:
    - Providing capital raising, debt financing, secondary offerings and financial advisory services
    - Providing corporate consultancy services
       
 AI Tokens     AI infrastructure service fee:
    - Provides an integrated service model that provides enterprise customers with end-to-end cloud and digital application solutions.
Schedule of Key Financial Performance Measures of the Segments

When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews key metrics, which include the following:

 

Year ended March 31, 2026

 

    Digital
Asset
Tokens
segment		     AI Tokens
segment		     Corporate     Total  
    $’000     $’000     $’000     $’000  
Revenues- excluding related party income     5,251       22,204       -       27,455  
Revenues- related party income     593       -       -       593  
Total revenues     5,844       22,204       -       28,048  
                                 
Marketing and promotion expenses     (23 )     (41 )     (799 )     (863 )
Commission and handling expenses     (417 )     -       (84 )     (501 )
Allowance for credit losses     (100 )     (353 )     -       (453 )
Employee benefits expenses     (3,731 )     (1,881 )     (3,352 )     (8,964 )
AI cloud service costs     -       (21,293 )     -       (21,293 )
General and administrative expenses     (1,386 )     (3,813 )     (3,779 )     (8,978 )
Total expenses     (5,657 )     (27,381 )     (8,014 )     (41,052 )
                                 
Interest income     6       -       1       7  
Other income (expenses)     23       35       (379 )     (321 )
Share of results of an associate     -       -       30       30  
Total other income (expenses), net     29       35       (348 )     (284 )
                                 
Income (loss) before income tax expense     216       (5,142 )     (8,362 )     (13,288 )
                                 
Total assets     9,874       20,606       20,226       50,706  
Total liabilities     (5,924 )     (11,259 )     (8,412 )     (25,595 )
                                 
Net assets     3,950       9,347       11,814       25,111  

Year ended March 31, 2025

 

    Digital Asset Tokens segment     AI Tokens segment     Corporate     Total  
    $’000     $’000     $’000     $’000  
Revenues- excluding related party income     2,164       -       -       2,164  
Revenues- related party income     655       -       -       655  
Total revenues     2,819       -       -       2,819  
                                 
Marketing and promotion expenses     -       -       (1,006 )     (1,006 )
Commission and handling expenses     (474 )     -       -       (474 )
Reversal of credit losses     92       -       410       502  
Employee benefits expenses     -       -       (2,290 )     (2,290 )
General and administrative expenses     (1,134 )     -       (6,549 )     (7,683 )
Total expenses     (1,516 )     -       (9,435 )     (10,951 )
                                 
Interest income     -       -       41       41  
Other expenses     -       -       (374 )     (374 )
Share of results of an associate     -       -       (54 )     (54 )
Total other expenses, net     -       -       (387 )     (387 )
                                 
Income (loss) before income tax expense     1,303       -       (9,822 )     (8,519 )
                                 
Total assets     348       -       11,960       12,308  
Total liabilities     (5,124 )     -       (2,453 )     (7,577 )
                                 
Net assets (liabilities)     (4,776 )     -       9,507       4,731  

Year ended March 31, 2024

 

    Digital Asset Token segment     AI Tokens
segment		     Corporate     Total  
    $’000     $’000     $’000     $’000  
Revenues- excluding related party income     3,420       -       -       3,420  
Revenues- related party income     871       -       -       871  
Total revenues     4,291       -       -       4,291  
                                 
Marketing and promotion expenses     -       -       (927 )     (927 )
Commission and handling expenses     (15 )     -       -       (15 )
Allowance for credit losses     (444 )     -       (410 )     (854 )
Employee benefits expenses     -       -       (5,043 )     (5,043 )
General and administrative expenses     (335 )     -       (1,547 )     (1,882 )
Total expenses     (794 )     -       (7,927 )     (8,721 )
                                 
Interest income     -       -       29       29  
Other income     -       -       3       3  
Share of results of an associate     -       -       (3 )     (3 )
Total other income, net     -       -       29       29  
                                 
Income (loss) before income tax expense     3,497       -       (7,898 )     (4,401 )
                                 
Total assets     8,716       -       6,685       15,401  
Total liabilities     (5,136 )     -       (1,341 )     (6,477 )
                                 
Net assets     3,580       -       5,344       8,924