v3.26.1
Investment in an Associate (Tables)
 12 Months Ended
Mar. 31, 2026
Investment in an Associate [Abstract]  
Schedule of Reconciliation of Financial Information Presented to Carrying Amount

The Company’s investment in an associate is summarized below:

 

    As of March 31,  
    2026     2025  
    $’000     $’000  
Beginning balance     -       254  
Cost of acquisition     7,500       -  
Share of results of an associate     30       (54 )
Loss of disposal of an associate     -       (100 )
Consideration received     -       (50 )
Consideration receivables transferred to other receivables     -       (50 )
Ending balance     7,530       -  
Schedule of Financial Information

The following table illustrates the summarized financial information of the Company’s associates as of March 31, 2026 and 2025 (and not the Company’s share of those amounts), adjusted for difference in accounting policies between the Company and the associates, if any.

 

    As of
March 31,
2026		  
    $’000  
Current assets     166  
Non-current assets     50  
Current liabilities     (78 ) 
Net assets of the associate     138  
         
Company’s share in %     48 %
Company’s share in $     66  
Goodwill     7,464  
Carrying amount     7,530  
         
Revenue     2,071  
Net income for the year     62