| Other long-term liabilities |
13.
Other long-term liabilities
Summary of other long-term liabilities
| | |
As of
June 30, 2026 | | |
As of
March 31, 2026 | |
| Retirement benefits | |
| 248,789 | | |
| 279,966 | |
| Accounts payable (i) | |
| 3,000,000 | | |
| 3,000,000 | |
| Deferred tax liability | |
| 1,012,047 | | |
| 1,023,553 | |
| Deferred revenue | |
| 265,205 | | |
| 257,727 | |
| Total | |
| 4,526,041 | | |
| 4,561,246 | |
| (i) | | Account
payable include SPAC payable of $3,000,000
as of June 30, 2026 and March 31, 2026. The Company entered into an extension agreement, extending the amount payable to July 7, 2027. In the prior year, the payable was included within
current liabilities, under accounts payable. |
|