v3.26.1
Consolidated and Combined Statements of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
CASH FLOWS USED IN OPERATING ACTIVITIES      
Loss before tax $ (2,081,318) $ (2,529,176) $ (2,398,575)
Changes in working capital:      
Amortisation of intangible assets 173,451 163,093 44,807
Amortisation of right-of-use assets 474,871 500,144 403,019
Depreciation of property, plant and equipment 481,173 465,287 455,613
Finance income (3,856) (123)
Gain on loan modification (583,084)
Gain on disposal of other investment (215)
Interest expenses 50,459 48,283 42,844
Property, plant and equipment written off 14,083
Bad debts written off 7,793
Impairment loss on trade receivables 33,583
Allowance for slow moving inventories 67,558
Loss on disposal of investment in associates 677
Fair value gain on warranty liability (477,972)
Reversal of impairment loss on investment in associate (263)
Share of results of associates (14,449) 10,760 (3,421)
Operating loss before changes in working capital (1,871,377) (1,341,732) (1,441,845)
Inventories 43,866 (192,078) 26,235
Trade receivables (115,796) 28,488 (55,478)
Other receivables, deposits and prepayments (102,709) (60,142) 25,595
Trade payables (2,160) 145,751 46,342
Other payables and accruals (510,315) (77,642) 149,099
Cash Used In Operations (2,558,491) (1,497,355) (1,250,052)
Interest received 3,856 123
Tax paid (81,953) (122,030) (116,691)
Tax refund 60,939 10,477
Net Cash Used In Operating Activities (2,575,649) (1,608,785) (1,366,743)
CASH FLOWS USED IN INVESTING ACTIVITIES      
Acquisition of associates (1,492,955)
Advances to associates (8,077) (16,290)
Purchase of property, plant and equipment (56,413) (83,772) (221,317)
Net Cash Used In Investing Activities (64,490) (100,062) (1,714,272)
CASH FLOWS FROM FINANCING ACTIVITIES      
Proceeds from issuance of shares 3,107,731 2,295,012
Advances from directors 165,115 2,361,546 1,451,612
Interest paid (50,459) (48,283) (42,844)
Repayment of hire purchase liabilities (7,260) (10,544)
Repayment of lease liabilities (402,603) (460,170) (414,819)
Advances from associates 111,705 20,763 159
Net Cash From Financing Activities 2,931,489 1,866,596 3,278,576
NET INCREASE IN CASH AND CASH EQUIVALENTS 291,350 157,749 197,561
Effect of exchange differences (2,809) (299,284) 1,092
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE FINANCIAL YEAR 318,932 460,467 261,814
CASH AND CASH EQUIVALENTS AT END OF THE FINANCIAL YEAR $ 607,473 $ 318,932 $ 460,467