v3.26.1
RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES
 12 Months Ended
Mar. 31, 2026
RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES

25 RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES

 

The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statement of cash flows as cash flows from financing activities.

 

   Preferred shares   Convertible loan notes   Amount due to immediate holding company   Amount
due to
a related company		   Loan from immediate holding company   Loan from a related company   Total 
   US$   US$   US$   US$   US$   US$   US$ 
At April 1, 2023   13,460,000    3,349,822    506    -    2,328,926    1,060,712    20,199,966 
Financing cash flows                                   
Additions   -    100,000    5,345,423    -    564,483    -    6,009,906 
Repayments   -    -    -    -    (1,150,000)   -    (1,150,000)
Non-cash transaction   -    -    -    34,579    -    -    34,579 
Interest expenses   -    266,520    -    -    187,584    80,219    534,323 
Fair value/other adjustments   (4,101,000)   374,000    -    -    -    -    (3,727,000)
At March 31, 2024   9,359,000    4,090,342    5,345,929    34,579    1,930,993    1,140,931    21,901,774 
                                    
At 1 April 2024   9,359,000    4,090,342    5,345,929    34,579    1,930,993    1,140,931    21,901,774 
Financing cash flows                                   
Additions   -    -    713,719    -    3,410,461    -    4,124,180 
Repayments   -    -    -    -    (530,019)   -    (530,019)
Non-cash transaction   (5,611,000)   (4,968,302)   (6,059,142)   -    (4,940,858)   (1,165,479)   (22,744,781)
Interest expenses   -    238,960    -    -    129,423    24,548    392,931 
Fair value/other adjustments   (3,748,000)   639,000    (506)   -    -    -    (3,109,506)
At March 31, 2025   -    -    -    34,579    -    -    34,579 
                                    
At April 1, 2025   -    -    -    34,579    -    -    34,579 
Financing cash flows   -    -    -    -    -    -    - 
Repayments   -    -    -    (34,579)   -    -    (34,579)
At March 31, 2026   -    -    -    -    -    -    -