OTHER RESERVES (Tables)
|
12 Months Ended |
Mar. 31, 2026 |
|---|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF FAIR VALUE OF THE IPO WARRANTS |
SCHEDULE OF FAIR VALUE OF THE IPO WARRANTS
| | |
Pre-Stock Bonus or Post-Share
Consolidation
| | |
Post-Stock Bonus | | |
| |
|
| Tranche | |
Number of
Warrants | | |
Exercise Price
(per share) | | |
Number of
Warrants | | |
Exercise Price
(per share) | | |
Expiration Date | |
Duration from
January 23, 2025 |
| 1 | |
| 2,250,000 | | |
$ | 5.13 | | |
| -N/A | | |
| -N/A | | |
July 23, 2025 | |
6 months |
| 2 | |
| 2,250,000 | | |
$ | 6.15 | | |
| 18,000,000 | | |
$ | 0.77 | | |
October 23, 2025 | |
9 months |
| 3 | |
| 2,250,000 | | |
$ | 7.18 | | |
| 18,000,000 | | |
$ | 0.90 | | |
January 23, 2026 | |
12 months |
| 4 | |
| 2,250,000 | | |
$ | 8.20 | | |
| 18,000,000 | | |
$ | 1.03 | | |
April 23, 2026 | |
15 months |
| 5 | |
| 2,250,000 | | |
$ | 10.25 | | |
| 18,000,000 | | |
$ | 1.28 | | |
July 23, 2026 | |
18 months |
| 6 | |
| 2,250,000 | | |
$ | 12.30 | | |
| 18,000,000 | | |
$ | 1.54 | | |
January 23, 2027 | |
24 months |
|
| SCHEDULE OF MODIFICATION OF PRIVATE AND IPO WARRANTS |
SCHEDULE
OF MODIFICATION OF PRIVATE AND IPO WARRANTS
| Warrants | |
Original Maturity Date | |
Extended Maturity Date |
| IPO Warrant Tranche 4 | |
April 23, 2026 | |
April 23, 2028 |
| IPO Warrant Tranche 5 | |
July 23, 2026 | |
July 23, 2028 |
| IPO Warrant Tranche 6 | |
January 23, 2027 | |
January 23, 2029 |
|
| SCHEDULE OF IMMEDIATELY MATURITY EXTENSION WARRANTS |
SCHEDULE
OF IMMEDIATELY MATURITY EXTENSION WARRANTS
| Warrants | |
IPO Warrant Tranche 4 | | |
IPO Warrant Tranche 5 | | |
IPO Warrant Tranche 6 | |
| Immediately before the modification | |
| | | |
| | | |
| | |
| Time to expiry (year) | |
| 0.09 | | |
| 0.34 | | |
| 0.84 | |
| Spot price | |
$ | 0.55 | | |
$ | 0.55 | | |
$ | 0.55 | |
| Risk-free rate | |
| 3.73 | % | |
| 3.73 | % | |
| 3.80 | % |
| Dividend yield | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % |
| Volatility | |
| 46.65 | % | |
| 42.86 | % | |
| 39.57 | % |
| Immediately after the modification | |
| | | |
| | | |
| | |
| Time to expiry (year) | |
| 2.09 | | |
| 2.34 | | |
| 2.84 | |
| Spot price | |
$ | 0.55 | | |
$ | 0.55 | | |
$ | 0.55 | |
| Risk-free rate | |
| 3.88 | % | |
| 3.89 | % | |
| 3.90 | % |
| Dividend yield | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % |
| Volatility | |
| 37.89 | % | |
| 37.13 | % | |
| 36.60 | % |
|
| SCHEDULE OF SHARE OPTION RESERVE |
SCHEDULE
OF SHARE OPTION RESERVE
| | |
At | | |
At | |
| | |
March 31, 2026 | | |
March 31, 2025 | |
| | |
| USD | | |
| USD | |
| Share option awards | |
| 2,261,408 | | |
| 1,076,345 | |
| Share Units | |
| 2,141,769 | | |
| - | |
| Management shares | |
| 1,063,621 | | |
| - | |
| Share option reserve | |
| 5,466,798 | | |
| 1,076,345 | |
|
| Private warrants [member] |
|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF FAIR VALUE OF MODIFICATION OF FOUNDER WARRANTS |
SCHEDULE
OF FAIR VALUE OF PRIVATE WARRANTS
| Grant date | |
May 28, 2024 | |
| Time to expiry (year) | |
| 3.00 | |
| Spot price (pre-recapitalization) | |
$ | 2,252 | |
| Risk-free rate | |
| 4.75 | % |
| Dividend yield | |
| 0.00 | % |
| Volatility | |
| 41.33 | % |
|
| Modification Of Founder Warrants [Member] |
|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF FAIR VALUE OF MODIFICATION OF FOUNDER WARRANTS |
SCHEDULE
OF FAIR VALUE OF MODIFICATION OF FOUNDER WARRANTS
| Warrants | |
Founder Warrant | |
| Time to expiry (year) | |
| 3.19 | |
| Spot price | |
$ | 0.55 | |
| Risk-free rate | |
| 3.91 | % |
| Dividend yield | |
| 0.00 | % |
| Volatility | |
| 36.33 | % |
|
| Initial public offering [member] |
|
| IfrsStatementLineItems [Line Items] |
|
| SCHEDULE OF FAIR VALUE OF IPO WARRANTS |
The
binomial option-pricing model was used to determine the fair value of the IPO Warrants, with key inputs and assumptions set out as follow:
SCHEDULE
OF FAIR VALUE OF IPO WARRANTS
| Tranche | |
1 | | |
2 | | |
3 | | |
4 | | |
5 | | |
6 | |
| Time to expiry (year) | |
| 0.50 | | |
| 0.75 | | |
| 1.00 | | |
| 1.25 | | |
| 1.50 | | |
| 2.00 | |
| Closing spot price on January 23, 2025 | |
$ | 12.75 | | |
$ | 12.75 | | |
$ | 12.75 | | |
$ | 12.75 | | |
$ | 12.75 | | |
$ | 12.75 | |
| Risk-free rate | |
| 4.27 | % | |
| 4.23 | % | |
| 4.18 | % | |
| 4.21 | % | |
| 4.23 | % | |
| 4.29 | % |
| Dividend yield | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % | |
| 0.00 | % |
| Volatility | |
| 30.66 | % | |
| 32.79 | % | |
| 33.25 | % | |
| 32.83 | % | |
| 32.81 | % | |
| 33.05 | % |
|