Operating segments

12 Months Ended

Mar. 31, 2026

Disclosure of operating segments [abstract]

31.

Operating segments

The Group is organised into business units based on its products and services, and has three reportable operating segments as follow:

	Medical and Wellness	Non-surgical aesthetic services, surgical aesthetic services, medical consultation, health screenings, cellular therapy and research and COVID-19 testing
	Life Science	Whole genome sequencing and pharmacogenomics
	Others	Investment holding and provision for management services

Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss which, in certain respects as explained in the table below, is measured differently from operating profit or loss in the consolidated statement of profit or loss and other comprehensive income. Group financing (including finance costs) and income taxes are managed on a group basis and are not allocated to operating segments

The following is an analysis of the Group’s revenue and results by the operating segments.

	Medical and Wellness			Life Science			Others			Eliminations			Consolidated
	USD			USD			USD			USD			USD

The Group
2026
Revenue
External sales		4,496,766			344,518			15,036			-			4,856,320
Inter-segment sales		113,192			595,229			85,109			(793,530	)		-

Total revenue		4,609,958			939,747			100,145			(793,530	)		4,856,320

Result
Profit/(Loss) from operations		240,038			(972,776	)		(1,293,990	)		(4,131	)		(2,030,859	)
Finance costs		(25,509	)		(22,908	)		(8,746	)		6,704			(50,459	)

Profit/(Loss) before tax		214,529			(995,684	)		(1,302,736	)		2,573			(2,081,318	)
Income tax expense		(4,724	)		(413	)		-			-			(5,137	)

Loss for the financial year		209,805			(996,097	)		(1,302,736	)		2,573			(2,086,455	)

Segment assets		2,539,043			3,457,093			14,688,276			(13,695,022	)		6,969,390
Segment liabilities		3,333,502			8,281,804			12,093,554			(13,509,469	)		10,199,391

Other information (charging/(crediting))
Amortisation of intangible assets		35			-			173,416			-			173,451

Amortisation of right-of-use assets		215,529			142,563			163,714			(46,935	)		474,871

Additional of property, plant and equipment		12,119			5,238			39,056			-			56,413

Depreciation of property, plant and equipment		58,695			398,211			23,997			-			481,173

Finance income		-			-			(3,865	)		-			(3,865	)

Finance costs		25,509			22,908			8,746			(6,704	)		50,459

Share of results of associates		-			-			(14,449	)		-			(14,449	)

Other material non cash items		37,503			63,638			(1,052,849	)		-			(951,708	)

The Group
2025
Revenue
External sales		3,353,006			1,824			16,207			-			3,371,037
Inter-segment sales		43,361			611,666			81,206			(736,233	)		-

Total revenue		3,396,367			613,490			97,413			(736,233	)		3,371,037

Result
Profit/(Loss) from operations		32,555			(977,212	)		(1,536,236	)		-			(2,480,893	)
Finance costs		(22,825	)		(6,253	)		(19,205	)		-			(48,283	)

Profit/(Loss) before tax		9,730			(983,465	)		(1,555,441	)		-			(2,529,176	)
Income tax expense		(93,487	)		(2,075	)		-			-			(95,562	)

Loss for the financial year		(83,757	)		(985,540	)		(1,555,441	)		-			(2,624,738	)

Segment assets		2,507,576			3,628,762			9,889,374			(8,892,075	)		7,133,637
Segment liabilities		3,432,954			7,084,309			6,398,515			(8,666,225	)		8,249,553

Other information (charging/(crediting))
Amortisation of intangible assets		-			-			163,093			-			163,093

Amortisation of right-of-use assets		199,618			121,530			178,996			-			500,144

Additional of property, plant and equipment		35,675			41,989			6,108			-			83,772

Depreciation of property, plant and equipment		58,580			386,024			20,683			-			465,287

Finance income		-			-			(123)			-			(123)

Finance costs		22,825			6,253			19,205			-			48,283

Share of results in associates		-			-			10,760			-			10,760

31.

Operating segments (Cont’d)

	Medical and Wellness			Life Science			Others			Eliminations			Consolidated
	USD			USD			USD			USD			USD

The Group
2024
Revenue
External sales		2,390,113			523			12,916			-			2,403,552
Inter-segment sales		187,142			392,896			72,328			(652,366	)		-

Total revenue		2,577,255			393,419			85,244			(652,366	)		2,403,552

Result
Profit/(Loss) from operations		(381,848	)		(1,130,176	)		(843,707	)		-			(2,355,731	)
Finance costs		(6,944	)		(12,240	)		(23,660	)		-			(42,844	)

Profit/(Loss) before tax		(388,792	)		(1,142,416	)		(867,367	)		-			(2,398,575	)
Income tax expense		7,414			-			-			-			7,414

Loss for the financial year		(381,378	)		(1,142,416	)		(867,367	)		-			(2,391,161	)

Segment assets		1,888,659			2,893,474			8,462,565			(6,543,765	)		6,700,933
Segment liabilities		2,676,331			5,194,755			3,762,231			(6,383,376	)		5,249,941

Other information (charging/(crediting))
Amortisation of intangible assets		31			-			44,776			-			44,807

Amortisation of right-of-use assets		141,762			117,110			144,147			-			403,019

Additional of property, plant and equipment		67,906			370,197			17,510			-			455,613

Depreciation of property, plant and equipment		14,083			-			-			-			14,083

Finance costs		6,944			12,240			23,660			-			42,844

Share of results in associates		-			-			(3,421	)		-			(3,421	)

31.

Operating segments (Cont’d)

Geographical segments

The Group’s revenue from contracts with customers were generated within Malaysia.

Major customers

No disclosure on major customer information as no customer represents equal or more than ten percent of Group revenue.