Income taxes (Tables)

3 Months Ended

Jun. 30, 2026

Income Tax Disclosure [Abstract]

Schedule of income before income tax domestic and foreign

The Company’s net loss before provision for income taxes for the period ended June 30, 2026 and June 30, 2025 were as follows:

Particulars		For the Period ended June 30, 2026				For the period ended June 30, 2025
Domestic			(7,847,833	)			(2,049,030	)
Foreign			(1,922,922	)			(1,972,098	)
Total			(9,770,755	)			(4,021,128	)

Schedule of components of provision for income taxes

The components of the provision for income taxes for the period ended June 30, 2026 and June 30, 2025 were as follows:

Particulars		For the Period ended June 30, 2026				For the period ended June 30, 2025
Current:
Domestic			-				34,949
Foreign			9,498				-
Total			9,498				34,949
Deferred:
Domestic			-				—
Foreign			(16,118	)			45,030
Total			(16,118	)			45,030

Total provision for income taxes			(6,620	)			79,979

Schedule of reconciliation of statutory federal income tax rate

The following is a reconciliation of the federal statutory income tax rate to the Company’s effective tax rate for the period ended June 30, 2026 and June 30, 2025:

Particulars		For the Period ended June 30, 2026				For the period ended June 30, 2025
Federal statutory income tax rate			21.00	%			21.00	%
Non deductible expenses			0.00	%			(0.54	)%
Valuation allowance			(22.35	)%			(20.90	)%
Foreign rate differential			0.84	%			0.00	%
Share warrants			0.00	%			0.00	%
Other			0.00	%			0.42	%
Total provision for income taxes			(0.51	)%			(0.02	)%

Schedule of net deferred tax assets

The components of the Company’s net deferred tax assets as of the period ended June 30, 2026 and year ended March 31, 2026 were as follows:

Particulars		As of June 30, 2026				As of March 31, 2026
Deferred tax assets:
Net operating loss carry forwards			44,695,852				42,531,831
Unabsorbed depreciation carry forwards			162,229				133,065
Retirement benefits			73,126				81,776
Depreciation and amortization			9,573				29,164
Others			(42,532	)			(36,639	)
Total deferred tax assets			44,898,248				42,739,197
Less: valuation allowance			(44,898,248	)			(42,739,197	)
Deferred tax assets, net of valuation allowance			-				-
Deferred tax liabilities:
Intangibles on account of business combination			(1,012,047	)			(1,023,553	)
Net deferred tax assets/ (liabilities)			(1,012,047	)			(1,023,553	)

Schedule of movements in deferred tax assets

Movement recognized in net deferred tax assets:

		As of March 31, 2026				Recognized/ reversed through statements of operations				Impact of currency translation and acquisitions				As of June 30, 2026
Deferred tax assets:
Net operating loss carry forwards			42,531,831				2,164,021				-				44,695,852
Unabsorbed depreciation carry forwards			133,065				29,164				-				162,229
Retirement benefits			81,776				(8,650	)			-				73,126
Depreciation and amortization			29,164				(19,591	)			-				9,573
Fair value changes on convertible notes			-				-				-				-
Others			(36,639	)			(5,893	)			-				(42,532	)
Total deferred tax assets			42,739,197				2,159,052								44,898,248
Less: valuation allowance			(42,739,197	)			(2,159,052	)			-				(44,898,248	)
Deferred tax assets, net of valuation allowance			-				-				-				-
Deferred tax liabilities:
Intangibles on account of business combination			(1,023,553	)			11,506				-				(1,012,047	)
Acquisitions			-				-				-				-
Deconsolidation			-				-				-				-
Currency translation			-				-				-				-
Net deferred tax assets/ (liabilities)			(1,023,553	)			11,506				-				(1,012,047	)

		As of March 31, 2025				Recognized/ reversed through statements of operations				Impact of currency translation and acquisitions				As of March 31, 2026
Deferred tax assets:
Net operating loss carry forwards			41,091,266				1,440,565				—				42,531,831
Unabsorbed depreciation carry forwards			121,285				11,780				—				133,065
Retirement benefits			15,209				66,566				—				81,776
Depreciation and amortization			74,937				(45,773	)			—				29,164
Others			(325,774	)			289,135				—				(36,639	)
Total deferred tax assets			40,976,923				1,762,274				—				42,739,197
Less: valuation allowance			(40,976,923	)			(1,762,274	)			—				(42,739,197	)
Deferred tax assets, net of valuation allowance			-				—				—				—
Deferred tax liabilities:
Intangibles on account of business combination			(41,688	)			72,422				(1,054,287	)			(1,023,553	)
Acquisitions			—				—				—				—
Deconsolidation			—				—				—				—

Currency translation			—				—				—				—
Net deferred tax assets/ (liabilities)			(41,688	)			72,422				(1,054,287	)			(1,023,553	)