| REVENUE |
5
REVENUE
(i)
Disaggregation of revenue from contracts with customers
An
analysis of the Group’s revenue for the reporting periods are as follows:
SCHEDULE
OF REVENUE
| | |
Year ended | | |
Year ended | | |
Year ended | |
| | |
March 31, 2026 | | |
March 31, 2025 | | |
March 31, 2024 | |
| | |
USD | | |
USD | | |
USD | |
| Type of services: | |
| | | |
| | | |
| | |
| Subscription revenue | |
| 2,737,883 | | |
| 1,303,613 | | |
| 444,210 | |
| Advisory service revenue | |
| 308,490 | | |
| 736,989 | | |
| 855,328 | |
| Data service revenue | |
| 569,375 | | |
| - | | |
| - | |
| Revenue | |
| 3,615,748 | | |
| 2,040,602 | | |
| 1,299,538 | |
| By geographical regions: | |
| | | |
| | | |
| | |
| Asia-Pacific | |
| 1,995,591 | | |
| 1,244,186 | | |
| 386,777 | |
| Europe | |
| 1,240,456 | | |
| 274,615 | | |
| 279,072 | |
| North America | |
| 340,349 | | |
| 345,685 | | |
| 520,658 | |
| Middle East and Africa | |
| 39,352 | | |
| 176,116 | | |
| 113,031 | |
| Revenue | |
| 3,615,748 | | |
| 2,040,602 | | |
| 1,299,538 | |
| Timing of recognition: | |
| | | |
| | | |
| | |
| At a point-in-time | |
| 1,932,490 | | |
| 1,636,989 | | |
| 855,328 | |
| Over time | |
| 1,683,258 | | |
| 403,613 | | |
| 444,210 | |
| Revenue | |
| 3,615,748 | | |
| 2,040,602 | | |
| 1,299,538 | |
All
service provided by the Group are for periods of one year or less. As permitted under IFRS 15, the transaction price allocated to the
remaining performance obligations is not disclosed.
(2)
Information by segment
SCHEDULE
OF INFORMATION SEGMENT
| | |
Software solutions | | |
Advisory | | |
Data | | |
Total | |
| | |
For the year ended March 31, 2026 | |
| | |
Software solutions | | |
Advisory | | |
Data | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| Revenue | |
| 2,737,883 | | |
| 308,490 | | |
| 569,375 | | |
| 3,615,748 | |
| Cost of revenue | |
| (342,781 | ) | |
| (103,565 | ) | |
| (421,858 | ) | |
| (868,204 | ) |
| Gross profit | |
| 2,395,102 | | |
| 204,925 | | |
| 147,517 | | |
| 2,747,544 | |
| | |
Software solutions | | |
Advisory | | |
Data | | |
Total | |
| | |
For the year ended March 31, 2025 | |
| | |
Software solutions | | |
Advisory | | |
Data | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| Revenue | |
| 1,303,613 | | |
| 736,989 | | |
| - | | |
| 2,040,602 | |
| Cost of revenue | |
| (281,863 | ) | |
| (45,300 | ) | |
| - | | |
| (327,163 | ) |
| Gross profit | |
| 1,021,750 | | |
| 691,689 | | |
| - | | |
| 1,713,439 | |
| | |
Software solutions | | |
Advisory | | |
Data | | |
Total | |
| | |
For the year ended March 31, 2024 | |
| | |
Software solutions | | |
Advisory | | |
Data | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| Revenue | |
| 444,210 | | |
| 855,328 | | |
| - | | |
| 1,299,538 | |
| Cost of revenue | |
| (288,514 | ) | |
| (55,282 | ) | |
| - | | |
| (343,796 | ) |
| Gross profit | |
| 155,696 | | |
| 800,046 | | |
| - | | |
| 955,742 | |
|