| INTANGIBLE ASSETS |
12
INTANGIBLE ASSETS
SCHEDULE
OF INTANGIBLE ASSETS
| | |
Technology | | |
Brand name | | |
Customer relationship | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| Cost | |
| - | | |
| - | | |
| - | | |
| - | |
| At April 1, 2024, March 31, 2025 and April 1, 2025 | |
| - | | |
| - | | |
| - | | |
| - | |
| Arising on acquisition of subsidiaries (note 27) | |
| 4,530,000 | | |
| 1,800,000 | | |
| 710,000 | | |
| 7,040,000 | |
| At March 31, 2026 | |
| 4,530,000 | | |
| 1,800,000 | | |
| 710,000 | | |
| 7,040,000 | |
| Accumulated amortization | |
| | | |
| | | |
| | | |
| | |
At April 1, 2024, March 31, 2025 and April 1, 2025 | |
| - | | |
| - | | |
| - | | |
| - | |
| Amortization | |
| (331,413 | ) | |
| (37,973 | ) | |
| (40,749 | ) | |
| (410,135 | ) |
| At March 31, 2026 | |
| (331,413 | ) | |
| (37,973 | ) | |
| (40,749 | ) | |
| (410,135 | ) |
| Carrying amount | |
| | | |
| | | |
| | | |
| | |
| At March 31, 2025 | |
| - | | |
| - | | |
| - | | |
| - | |
| Arising on acquisition of subsidiaries | |
| - | | |
| - | | |
| - | | |
| - | |
| At March 31, 2026 | |
| 4,198,587 | | |
| 1,762,027 | | |
| 669,251 | | |
| 6,629,865 | |
The
above intangible assets have finite useful lives. Such intangible assets are amortized on a straight-line basis over the following periods:
SCHEDULE
OF INTANGIBLE ASSETS FINITE USEFUL LIVES
| Technology | |
| 5
years | |
| Brand name | |
| 10 years | |
| Customer relationship | |
| 5
-
7 years | |
|