| Schedule of intangible assets |
Schedule
of intangible assets
| | |
Trademark | | |
Patent | | |
Technical know-how of stem cells cultivation | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| | |
| | |
| | |
| | |
| |
| Cost | |
| | | |
| | | |
| | | |
| | |
| As at April 1, 2024 | |
| 7,443 | | |
| 969,547 | | |
| 211,484 | | |
| 1,188,474 | |
| Exchange difference | |
| 498 | | |
| 64,863 | | |
| 14,148 | | |
| 79,509 | |
| | |
| | | |
| | | |
| | | |
| | |
| As at March 31, 2025/April 1, 2025 | |
| 7,941 | | |
| 1,034,410 | | |
| 225,632 | | |
| 1,267,983 | |
| Intangible assets | |
| 7,941 | | |
| 1,034,410 | | |
| 225,632 | | |
| 1,267,983 | |
| Additions | |
| - | | |
| 776,508 | | |
| - | | |
| 776,508 | |
| Exchange difference | |
| 759 | | |
| (677,629 | ) | |
| 21,568 | | |
| (655,302 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| As at March 31, 2026 | |
| 8,700 | | |
| 1,133,289 | | |
| 247,200 | | |
| 1,389,189 | |
| Intangible assets | |
| 8,700 | | |
| 1,133,289 | | |
| 247,200 | | |
| 1,389,189 | |
| | |
| | | |
| | | |
| | | |
| | |
| Accumulated amortisation | |
| | | |
| | | |
| | | |
| | |
| As at April 1, 2024 | |
| 7,221 | | |
| 131,966 | | |
| 211,484 | | |
| 350,671 | |
| Charge for the financial year | |
| 33 | | |
| 163,060 | | |
| - | | |
| 163,093 | |
| Exchange difference | |
| 484 | | |
| 11,274 | | |
| 14,148 | | |
| 25,906 | |
| | |
| | | |
| | | |
| | | |
| | |
| As at March 31, 2025/April 1, 2025 | |
| 7,738 | | |
| 306,300 | | |
| 225,632 | | |
| 539,670 | |
| Intangible assets accumulated depreciation | |
| 7,738 | | |
| 306,300 | | |
| 225,632 | | |
| 539,670 | |
| Charge for the financial year | |
| 35 | | |
| 173,416 | | |
| - | | |
| 173,451 | |
| Exchange difference | |
| 742 | | |
| 37,189 | | |
| 21,568 | | |
| 59,499 | |
| | |
| | | |
| | | |
| | | |
| | |
| As at March 31, 2026 | |
| 8,515 | | |
| 516,905 | | |
| 247,200 | | |
| 772,620 | |
| Intangible assets
accumulated depreciation | |
| 8,515 | | |
| 516,905 | | |
| 247,200 | | |
| 772,620 | |
| | |
| | | |
| | | |
| | | |
| | |
| Carrying amount | |
| | | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | | |
| | |
| As at March 31, 2026 | |
| 185 | | |
| 616,384 | | |
| - | | |
| 616,569 | |
| | |
| | | |
| | | |
| | | |
| | |
| As at March 31, 2025 | |
| 203 | | |
| 728,110 | | |
| - | | |
| 728,313 | |
| Intangible assets, carrying amount | |
| 203 | | |
| 728,110 | | |
| - | | |
| 728,313 | |
|