v3.26.1
SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST (Details) - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Mar. 31, 2023
IfrsStatementLineItems [Line Items]        
Trade receivables $ 2,037,154 $ 1,394,545    
Other receivables 49,183 486    
Contract assets 154,084 750    
Tax recoverable 27,185    
Restricted bank balance 383,400 399,400    
Cash and cash equivalents 4,865,964 3,111,141 $ 76,620 $ 1,183,176
Trade payables 3,497,580 200,660    
Other payables [1] 151,190 11,852    
Lease liabilities 156,195 237,675 $ 365,356  
Financial liabilities at amortised cost, class [member]        
IfrsStatementLineItems [Line Items]        
Tax recoverable 27,185      
Restricted bank balance 383,400 399,400    
Financial assets 13,839,228 5,556,322    
Trade payables 3,497,580 200,660    
Other payables 151,190 11,852    
Due to related companies 34,579    
Lease liabilities 156,195 237,675    
Financial liabilities 3,804,965 484,766    
Financial assets at amortised cost, class [member]        
IfrsStatementLineItems [Line Items]        
Trade receivables 2,037,154 1,394,545    
Other receivables 6,371,441 650,486    
Contract assets 154,084 750    
Cash and cash equivalents $ 4,865,964 $ 3,111,141    
[1] The increase in other payables as at March 31, 2026 was primarily driven by 1) a USD 100,000 share-based payment liability recognized in connection with stock-funded compensation granted to non-executive directors, which is accounted for as a cash-settled transaction; and 2) the inclusion of value-added tax payables assumed from the newly acquired subsidiaries following the completion of three business acquisitions during the financial year.