| Reconciliation of liabilities arising from financing activities |
| 30. |
Reconciliation of liabilities arising from financing activities |
The
table below shows the details changes in the liabilities of the Group arising from financing activities, including both cash and non-cash
changes:
Schedule
of reconciliation of liabilities arising from financing activities
| | |
At 1 April | | |
| | |
Non-cash flow | | |
At 31 March | |
| | |
2025 | | |
Cash flows | | |
Changes (i) | | |
2026 | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| | |
| | |
| | |
| | |
| |
| 31.3.2026 | |
| | | |
| | | |
| | | |
| | |
| Amount due to directors | |
| 5,972,257 | | |
| 165,115 | | |
| (583,084 | ) | |
| 5,554,288 | |
| Lease liabilities | |
| 961,875 | | |
| (402,603 | ) | |
| - | | |
| 559,272 | |
| Amount due to associates | |
| 20,763 | | |
| 111,705 | | |
| - | | |
| 132,468 | |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March | |
| 6,954,895 | | |
| (125,783 | ) | |
| (583,084 | ) | |
| 6,246,028 | |
| | |
At 1 April | | |
| | |
Non-cash flow | | |
At 31 March | |
| | |
2024 | | |
Cash flows | | |
Changes (ii) | | |
2025 | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| | |
| | |
| | |
| | |
| |
| 31.3.2025 | |
| | | |
| | | |
| | | |
| | |
| Amount due to directors | |
| 3,610,711 | | |
| 2,361,546 | | |
| - | | |
| 5,972,257 | |
| Lease liabilities | |
| 500,308 | | |
| (460,170 | ) | |
| 921,737 | | |
| 961,875 | |
| Amount due to associates | |
| - | | |
| 20,763 | | |
| - | | |
| 20,763 | |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March | |
| 4,111,019 | | |
| 1,922,139 | | |
| 921,737 | | |
| 6,954,895 | |
| (i) | Being
the loan modification of the amount due to directors. |
| (ii) | Being
additional of right-of-use assets through lease arrangement. |
|