v3.26.1
Inventories
12 Months Ended
Mar. 31, 2026
Disclosure Of Inventories Abstract  
Inventories

 

10. Inventories

 

   2026   2025  
   USD   USD  
          
Trading           
Chemical reagents and products   197,004    288,937  
Medical substances and chemical stocks   79,779    196,558  
            
Inventories of Trading At cost   276,783    485,495  
Consumables           
Beauty and healthcare product   

138,689

    15,104  
            
Work-in-progress           
Stem cells   68,196    55,616  
            
Finished goods           
Stem cells   9,209    -  
Inventories   492,877    556,215  

 

The cost of inventories recognised by the Group as an expense during the financial year is USD1,129,660 (2025: USD833,774).

 

The allowance for slow moving inventories provided during the financial year is USD67,558 (2025: Nil).