FINANCIAL RISK MANAGEMENT (Tables)

12 Months Ended

Mar. 31, 2026

SCHEDULE OF MATURITIES OF FINANCIAL LIABILITIES ON CONTRACTUAL UNDISCOUNTED CASH FLOWS

The table below analyses the Group’s financial liabilities into relevant maturity groupings based on the remaining period at the end of each financial reporting period to the contractual maturity dates. The amounts disclosed in the table are the contractual undiscounted cash flows.

		Within 1 year				1-5 years				Total
		USD				USD				USD
At March 31, 2026
Accounts payable			3,497,580				-				3,497,580
Other payables and accruals			2,693,575				-				2,693,575
Deferred revenues			2,370,026				-				2,370,026
Lease liabilities			156,195				-				156,195
Warrant liabilities			-				28,553,000				28,553,000
Total liabilities			8,717,376				28,553,000				37,270,376
At March 31, 2025
Accounts payable			200,660				-				200,660
Other payables and accruals			706,874				-				706,874
Deferred revenues			505,424				-				505,424
Due to a related company			34,579				-				34,579
Lease liabilities			126,808				110,867				237,675
Total liabilities			1,574,345				110,867				1,685,212

SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST

The financial assets and financial liabilities in the table below are measured at amortized cost. Management believes the carrying amounts of these financial assets and liabilities measured at amortized cost approximate their fair values.

		At March 31, 2026				At March 31, 2025
		USD				USD
Financial assets
Trade receivables			2,037,154				1,394,545
Other receivables			6,371,441				650,486
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
Financial assets			13,839,228				5,556,322
Financial liabilities
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