Notes and other explanatory information [abstract]

Number of shares options. Re-capitalization takes into account the impact of the share exchange between the Company and DSL at a ratio of 410:1 and the subsequent share subdivision on the Company at a ratio of 2:1:

SCHEDULE OF NUMBER OF UNVESTED SHARES

	Number of share options
At April 1, 2023, based on number of DSL’s shares-in-issue		1,545
Additions		389
Exercised (note a)		(44	)
Forfeited		-
Expired		-
At March 31, 2024, based on number of DSL’s shares-in-issue		1,890
At March 31, 2024 recapitalized		1,549,800
- weighted average exercise price of share options outstanding at the beginning and end of the year, and those granted, exercised, forfeited, or expired during the year	$	Nil
- number of share options exercisable at the end of the year		1,380,060

At April 1, 2024, based on number of DSL’s shares-in-issue		1,890
Additions		69
Exercised (note b)		(44	)
Pre-recapitalized balance		1,915
Post-recapitalized balance		1,570,219
Additions		566,119
Exercised (note c)		(1,003,680	)
Forfeited		-
Expired		(352,600	)
At March 31, 2025		780,058
- weighted average exercise price of share options outstanding at the beginning and end of the year, and those granted, exercised, forfeited, or expired during the year	$	0.00005
- number of share options exercisable at the end of the year		17,345

At April 1, 2025		780,058
Additions		83,143
Pre-bonus split balance		863,201
Additions from bonus split		6,042,407
Post-recapitalized balance		6,905,608
Additions		528,586
Exercised (note d)		(3,286,168	)
Forfeited		-
Expired		-
At March 31, 2026		4,148,026
At March 31, 2026 (Post-Share Consolidation)		518,503
- weighted average exercise price of share options outstanding at the beginning and end of the year, and those granted, exercised, forfeited, or expired during the year	$	0.00005
- number of share options exercisable at the end of the year		-

(a)	The weighted average share price at the exercise date is $2.998 (recapitalized).

(b)	The weighted average share price at the exercise date is $2.746 (recapitalized).

(c)	The weighted average share price at the exercise date is $2.098.

(d)	The weighted average share price at the exercise date is $0.67 (post-share consolidation of $5.39).

(e)	The weighted average remaining contractual life of the outstanding share options is 1.12 years as of March 31, 2026 (2025: 2.57 years; 2024: 0.63 years) and the exercise price of the outstanding share options is $0.00005.

(f)	For the year ended March 31, 2026, the weighted average fair value of option granted was $60.5 (2025: $2.098; 2024: $3.685) (post-Share Consolidation).

SCHEDULE OF FAIR VALUE PERFORMANCE SHARE UNITS

Taken into account of the market-based performance condition, the fair value of PSUs is estimated at the grant date using the Monte Carol Simulation pricing model, with the following inputs adopted to the model:

Dates of fair value	Nov 7, 2025
Spot price	$	17.11
Dividend yield		0	%
Expected Volatility		35.88	%
Risk Free Rate		3.58	%
Fair Value Per Unit	$	25.35

SCHEDULE OF NUMBER OF UNVESTED RSUs

Number of unvested RSUs:

SCHEDULE OF NUMBER OF UNVESTED RSUs

	RSUs
At April 1, 2023, March 31, 2025 and April 1, 2025		-
Initial awarded		203,743
Awarded based on performance outcomes		12,386
Vested		(73,544	)
Forfeited		(18,726	)
At March 31, 2026		123,859
At March 31, 2026 – post-Share Consolidation		15,482
- Number of vested units – post-Share Consolidation		9,193