v3.26.1
SCHEDULE OF OTHER INCOME, GAINS OR LOSSES (Details) (Parenthetical) - USD ($)
 12 Months Ended
Dec. 20, 2024
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Oct. 03, 2025
Sep. 08, 2025
Jul. 22, 2025
Jul. 15, 2025
Jan. 23, 2025
Jan. 21, 2025
Jul. 26, 2024
Jul. 15, 2024
May 31, 2024
Jul. 31, 2021
IfrsStatementLineItems [Line Items]                            
Number of shares issued 2,347,134 29,100,941 22,993,763   62,074 201,950,104 2,250,000   2,250,000 731,707        
Issued capital, preference shares                          
Gain (loss) on fair value of preferred shares [1]   $ 4,117,648 $ 4,101,000                    
Number of shares outstanding 2,583,820 29,100,941 22,993,763     201,950,104                
Borrowings, interest rate basis 1:1                          
Convertible loan, percentage   8.00% 8.00%                      
Loss on fair value convertible loan notes   $ 639,000 374,000                    
Loss on fair value convertible loan notes [2]   $ 639,000 $ 374,000                    
Notional amount $ 4,350,000                          
Interest payable 751,781                 $ 3,530,019        
Convertible loan notes $ 5,101,781 $ 0           $ 4,350,000   $ 3,000,000        
Par value per share $ 2.17               $ 0.00005          
Number of converted shares issued 2,347,134                          
Ordinary shares [member]                            
IfrsStatementLineItems [Line Items]                            
Number of shares outstanding 2,583,820                          
Preference shares [member]                            
IfrsStatementLineItems [Line Items]                            
Number of shares issued                       1,291,910   3,000
Issued capital, preference shares                           $ 6,000,000
Number of shares outstanding 2,583,820 0                        
Par value per share                     $ 0.00005      
[1]

In July 2021, DSL allotted 3,000 Preferred Shares to a new shareholder for a consideration of $6,000,000. Preferred Shares were fair valued, using an equity allocation model at the end of each reporting period, which resulted in a gain of $4.1 million and $4.1 million for each of the year ended March 31, 2025 and 2024 respectively (2026: $Nil).

 

On December 20, 2024, following the Company’s registration statement Form F-1 being declared effective by the SEC, the outstanding 2,583,820 Preferred Shares were converted into Ordinary Shares on a 1:1 basis with 2,583,820 Ordinary Shares being issued. No Preferred Shares outstanding since then.
[2] The Group issued 8% convertible loan notes. The notes were fair valued, using binomial option pricing model, at the end of each reporting period, resulting in a loss of $0.6 million and 0.4 million for each of the year ended March 31, 2025 and 2024 respectively (2026: $Nil).