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DGNX:AcquisitionOfPlanaEarthGmbhSharesMember 2026-01-13 2026-01-13 0002010499 DGNX:AcquisitionOfPlanaEarthGmbhSharesMember 2026-01-13 0002010499 DGNX:PlanAEarthGmbHMember 2025-04-01 2026-03-31 0002010499 DGNX:MatterDKApSMember 2025-04-01 2026-03-31 0002010499 DGNX:MatterDKApSMember 2026-03-31 0002010499 DGNX:RemedyProjectLimitedMember 2026-03-31 0002010499 DGNX:PlanAEarthGmbHMember 2026-03-31 0002010499 DGNX:ContractualLiabilitiesMember ifrs-full:NotLaterThanOneYearMember 2026-03-31 0002010499 DGNX:ContractualLiabilitiesMember ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember 2026-03-31 0002010499 DGNX:ContractualLiabilitiesMember 2026-03-31 0002010499 DGNX:ContractualLiabilitiesMember ifrs-full:NotLaterThanOneYearMember 2025-03-31 0002010499 DGNX:ContractualLiabilitiesMember ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember 2025-03-31 0002010499 DGNX:ContractualLiabilitiesMember 2025-03-31 0002010499 ifrs-full:FinancialAssetsAtAmortisedCostMember 2026-03-31 0002010499 ifrs-full:FinancialAssetsAtAmortisedCostMember 2025-03-31 0002010499 ifrs-full:FinancialLiabilitiesAtAmortisedCostMember 2026-03-31 0002010499 ifrs-full:FinancialLiabilitiesAtAmortisedCostMember 2025-03-31 0002010499 DGNX:NonadjustingEventsAfterReportingPeriodMember 2026-04-28 2026-04-28 0002010499 DGNX:NonadjustingEventsAfterReportingPeriodMember 2026-07-20 iso4217:USD shares iso4217:USD shares pure iso4217:GBP shares iso4217:GBP iso4217:EUR shares iso4217:BGN shares iso4217:EUR false FY 0002010499 20-F false true 2026-03-31 --03-31 2026 false false 001-42459 DIGINEX LIMITED E9 25 Wilton Road Victoria London Greater London SW1V 1LW GB Ms. Lubomila Jordanova 25 Wilton Road Victoria London Greater London SW1V 1LW GB +44 1474554550 Lubomila@diginex,com Ordinary shares, par value $0.0004 per share DGNX NASDAQ 29130130 No No Yes Yes Large Accelerated Filer false true false International Financial Reporting Standards false true <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although we are unable to eliminate all risks associated with cybersecurity threats and we cannot provide full assurance that our cybersecurity risk management processes will be fully complied with or effective, we have adopted policies and procedures that are designed to facilitate the identification, assessment, and management of those risks, including any such risks that have the potential to be material.</span><span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk management and strategy</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250401__20260331_zrnQeiOKPCQj">We have developed and implemented a cybersecurity risk management program intended to protect the confidentiality, integrity, and availability of our critical systems and information. Our cybersecurity risk management program is aligned to the Company’s business strategy and shares common methodologies, reporting channels and governance processes that apply to other areas of enterprise risk, including legal, compliance, strategic, operational, and financial risk. Key elements of our cybersecurity risk management program include:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">risk assessments designed to help identify material cybersecurity risks to our critical systems, information, products, services, and our broader enterprise information technology environment;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the use of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90A_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20250401__20260331_z4BfgqqWjYm9">external service providers</span>, where appropriate, to assess, test or otherwise assist with aspects of our security controls;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">training and awareness programs for team members that include periodic and ongoing assessments to drive adoption and awareness of cybersecurity processes and controls;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents; and a third-party risk management process for service providers, suppliers, and vendors.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the last three fiscal years, the Company has not experienced any material cybersecurity incidents, and expenses incurred from cybersecurity incidents were immaterial.</span></p> <span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span> We have developed and implemented a cybersecurity risk management program intended to protect the confidentiality, integrity, and availability of our critical systems and information. Our cybersecurity risk management program is aligned to the Company’s business strategy and shares common methodologies, reporting channels and governance processes that apply to other areas of enterprise risk, including legal, compliance, strategic, operational, and financial risk. Key elements of our cybersecurity risk management program include: true <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As part of our overall enterprise risk management program, we prioritize the identification and management of cybersecurity risk at several levels. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zUYeM6dHCcih">Our Board of Directors has overall oversight responsibility for our risk management, and delegates cybersecurity risk management oversight to the Audit Committee, which is responsible for ensuring that management has processes in place designed to identify and evaluate cybersecurity risks and implement processes and programs to manage cybersecurity risks and mitigate cybersecurity incidents.</span></span><span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250401__20260331_zhi2A644cyj1">responsible for identifying</span>, considering and assessing material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are monitored, putting in place appropriate mitigation measures and maintaining cybersecurity programs.</span></p> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span> Our Board of Directors has overall oversight responsibility for our risk management, and delegates cybersecurity risk management oversight to the Audit Committee, which is responsible for ensuring that management has processes in place designed to identify and evaluate cybersecurity risks and implement processes and programs to manage cybersecurity risks and mitigate cybersecurity incidents. true 1195 UHY LLP New York, New York 3615748 2040602 1299538 28501324 10344514 9363345 -24885576 -8303912 -8063807 -6279948 3501200 3753988 19751 410167 552651 -31185275 -5212879 -4862470 -38992 8917 -31146283 -5212879 -4871387 55805 30 -7684 -31090478 -5212849 -4879071 -1.20 -0.33 -0.51 -1.20 -0.53 -0.75 37598264 6629865 147080 225672 45463 44375209 271135 2037154 1394545 154084 750 1183733 1066191 6322258 27185 383400 399400 4865964 3111141 14973778 5972027 3497580 200660 2693575 706874 2370026 505424 34579 156195 126808 8717376 1574345 1762077 28553000 110867 30315077 110867 6256402 4397682 20316534 4557950 11641 1150 125397820 25689436 9140759 5126150 27897200 79263200 54154 -1651 5466798 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9176277 9176407 72610000 -72610000 22993763 1150 25689436 5126150 79263200 -1651 1076345 -106596680 4557950 22993763 1150 25689436 5126150 79263200 -1651 1076345 -106596680 4557950 22993763 1150 25689436 5126150 79263200 -1651 1076345 -106596680 4557950 22993763 1150 25689436 5126150 79263200 -1651 1076345 -106596680 4557950 2250000 113 28919387 -17377000 11542500 25243763 1263 54608823 5126150 61886200 -1651 1076345 -106596680 16100450 176706341 8835 -8835 201950104 10098 54608823 5126150 61886200 -1651 1076345 -106605515 16100450 -31146283 -31146283 55805 55805 55805 -31146283 -31090478 1055272 53 17380278 3067109 20447440 1250000 62 4737437 947500 5684999 6720317 336 17338082 17338418 18000000 900 29107600 -15271000 13837500 -13264000 13264000 23099000 -23099000 -28553000 -28553000 62074 3 1022355 1022358 483592 24 290131 5303567 -65040 5528682 3286168 165 913114 -913114 165 232807527 11641 125397820 9140759 27897200 54154 5466798 -147651838 20316534 232807527 11641 125397820 9140759 27897200 54154 5466798 -147651838 20316534 29130130 11641 125397820 9140759 27897200 54154 5466798 -147651838 20316534 29130130 11641 125397820 9140759 27897200 54154 5466798 -147651838 20316534 -31185275 -5212879 -4862470 594784 125575 99580 19751 410167 552651 -6950440 -1211627 2844 400 601370 -1022359 5627821 859685 1352835 12064 21522 3696 81347 369648 1659081 639000 374000 4117648 4101000 -16359863 -5258151 -6478239 -980066 -1221431 86332 -398311 955348 210936 -55662 68604 -42365 -39815 16000 2648599 -478610 841155 302065 182598 -12840 -14030616 -7662338 -5856708 74461 8917 -14105077 -7671255 -5856708 8000000 2000000 2509791 768620 10032 -9278411 -10032 25380000 10608750 2948791 3410461 564483 713719 5345423 165 50 100000 7617 34579 199658 138962 109754 -399400 530019 1150000 25138311 10715808 4750152 1754823 3034521 -1106556 3111141 76620 1183176 4865964 3111141 76620 87768 87768 8000000 6059142 1940858 151 1000000 1000000 517535 482465 2583820 1:1 4350000 751781 5101781 2.17 2347134 3530019 3000000 731707 530019 2027-07-01 482619 482619 34579 852 35431 32091 34905 25837 44 36080 <p id="xdx_803_ecustom--DisclosureOfCompanyOrganizationAndPrincipalAcitivitesExplanatory_zt4I36GszKkh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>1 <span id="xdx_829_zt7n2FozMr99">COMPANY ORGANIZATION AND PRINCIPAL ACTIVITIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diginex Limited (the “Company”) was incorporated on January 26, 2024 as an exempted company in the Cayman Islands with limited liability with its registered office at the office of Ogier Global (Cayman) Limited, 89 Nexus Way, Camana Bay, Grand Cayman, KY1-9099, Cayman Islands and principal place of business at 25 Wilton Road, Victoria, London, SW1V 1LW, United Kingdom. The Company is a listed company under the symbol “DGNX” since January 2025 and are cross-listed on the Frankfurt Stock Exchange (Open Market) and the Tradegate Exchange under the symbol “I0Q” since February 2025. Since Diginex completed an 8:1 share consolidation on April 28, 2026 (the “Share Consolidation”), there has been technical issues that has resulted in Diginex shares not being quoted on either the Frankfurt Stock Exchange or Tradegate Exchange.   </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is an investment holding company. Together with its subsidiaries (collectively referred to as the “Group”) The Group is a </span>provider of ESG, sustainability and compliance solutions, with products covering ESG reporting and carbon accounting to supply chain risk, worker voice, human rights due diligence and remediation, and investor intelligence and advisory.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements are presented in US dollars (“USD”), which is the same as the functional currency of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements for the years ended March 31, 2024, 2025 and 2026 were authorized for issue by the Board of Directors on August 13, 2026. The Board of Directors has the power to amend the consolidated financial statements after issue.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.1 Summary of significant transactions</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group incurred the following transactions that significantly affect the financial position and performance of the Group:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants (as defined in note 18.5), with an exercise price of $<span id="xdx_901_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zfbBeVRs9Ppl" title="Exercise price">5.13</span> per share, to purchase <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zxmbBjPQ5lAf" title="Number of shares issued">2,250,000</span> ordinary shares of the Company. The total exercise price of US$<span id="xdx_90D_eifrs-full--ProceedsFromExerciseOfWarrants_c20250722__20250722_zRHvATvyK8u8" title="Proceeds from exercise of warrants">11,542,500</span> has been delivered in full to the Company. On October 22, 2025, Rhino Ventures exercised tranche 2 of the IPO Warrants with an exercise price of $<span id="xdx_90F_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20251022__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zHmkb0dY1YI4" title="Exercise price">6.16</span> per share to purchase <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20251022__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_z6aJDrJhvM09" title="Number of shares issued">2,250,000</span> ordinary shares in the Company (after taking into account the share consolidation in April 28, 2026). The total exercise price of US$<span id="xdx_903_eifrs-full--ProceedsFromExerciseOfWarrants_c20251023__20251023_zAfwR4HXaeje" title="Proceeds from exercise of warrants">13,837,500</span> has been delivered in full to the Company). On January 23, 2026, tranche 3 of IPO Warrants expired unexercised upon reaching their maturity date. As these warrants were originally classified as equity instruments, the associated balance within the warrant reserve has been reclassified to accumulated losses.</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 8, 2025, the Company completed the distribution of a bonus shares issuance, whereby seven (7) bonus ordinary shares were issued for every one ordinary share held (the “Stock Bonus”).</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following the distribution, the Company’s issued and outstanding ordinary shares increased proportionately by issuing <span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_c20250908__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zv85uXyilsTl" title="Number of shares, issued"><span id="xdx_90A_eifrs-full--NumberOfSharesOutstanding_iI_c20250908__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zpnjaOcBbXTc" title="Number of shares, outstanding">176,706,341</span></span> ordinary shares (post Share Consolidation: <span id="xdx_90F_ecustom--PostShareConsolidationShares_iI_c20250908_za8u5UA4aALi" title="Post share consolidation, shares">22,088,293</span> ordinary shares). As of September 8, 2025, the Company has <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20250908_zau64uqhvu7k" title="Number of shares, issued"><span id="xdx_905_eifrs-full--NumberOfSharesOutstanding_iI_c20250908_zYjFZeHlt5Xe" title="Number of shares, outstanding">201,950,104</span></span> ordinary shares issued and outstanding (post Share Consolidation: 25,243,763 ordinary shares). The securities held by the holders of the Company’s warrants and options outstanding as of September 5, 2025, were adjusted for the Stock Bonus. The Company’s authorized share capital and the par value per ordinary share remained unchanged.</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 3, 2025, the Company acquired Matter DK ApS (“Matter”), a company incorporated in Denmark which is in the business of ESG and sustainability data analytics to aid financial institutions and investors integrate responsible investing practices into their portfolios. For details, see note 27.1.</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 7, 2026, the Company acquired The Remedy Project Limited (“TRP”), a business incorporated in Hong Kong, which is in the business of advising companies and governments on human rights solutions. For details, see note 27.2.</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 13, 2026, the Company acquired planA.earth GmbH (“planA”), a climate technology company which is in the business of providing carbon accounting, decarbonization and ESG reporting solutions for businesses. planA’s parent entity operates in Germany and owns three wholly owned subsidiaries organized in the United Kingdom, France and Bulgaria, respectively. For details, see note 27.3.</span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 20, 2026, the Company extended the maturity dates of the outstanding Founder and IPO Warrants (i.e. tranches 4, 5 and 6) by two years and Founder Warrants were modified. No other terms, including exercise prices, settlement mechanisms, or the number of issuable shares of IPO Warrants were altered. For details, see notes 20 and 22.2. </span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1.2 Group reorganization </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company was incorporated on January 26, 2024. On July 15, 2024, the Company completed a transaction pursuant to a share exchange agreement, whereby the then existing shareholders (the “Original Shareholders”) of Diginex Solutions (HK) Limited (“DSL”) transferred all of their shares in DSL to the Company, in consideration for the Company’s issuance of substantially the same securities to the Original Shareholders in exchange for the securities of DSL held by them (the “Share Exchange”). Prior to the Share Exchange, there were <span id="xdx_906_eifrs-full--NumberOfSharesOutstanding_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_z0HqC6CoCQm8" title="Number of shares outstanding">16,756</span> ordinary shares of DSL issued and outstanding, <span id="xdx_90C_eifrs-full--NumberOfSharesOutstanding_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__custom--SeriesAPreferenceSharesMember_zj8ihKWzyndj" title="Number of shares outstanding">3,151</span> series A preferred shares of DSL issued and outstanding and <span id="xdx_903_eifrs-full--NumberOfSharesOutstanding_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zMOb94QWuN3d" title="Number of shares outstanding">10,172</span> warrants of DSL (“DSL Private Warrants) issued and outstanding. In the Exchange, each of the securities of DSL were exchanged for substantially the same securities of the Company at an exchange ratio of <span id="xdx_908_ecustom--DescriptionOfConversionOfEquity_c20240715__20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_zcFpFTPuRFoi" title="Description of conversion of equity">one (1) ordinary share of DSL for four hundred and ten (410) Ordinary Shares of the Company (“Ordinary Shares”)</span>, <span id="xdx_902_ecustom--DescriptionOfConversionOfEquity_c20240715__20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__custom--SeriesAPreferenceSharesMember_zvswU4x7O8Ga" title="Description of conversion of equity">one (1) series A preferred share of DSL for four hundred and ten (410) Preferred Shares of the Company (“Preferred Shares”)</span> and <span id="xdx_904_ecustom--DescriptionOfConversionOfEquity_c20240715__20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zyE9eOxl2d2g" title="Description of conversion of equity">one (1) DSL Private Warrant for four hundred and ten (410) warrants of the Company (“Private Warrants”)</span>. Within these consolidated financial statements, the terms “Series A Preferred Shares” and “Preferred Shares” are used interchangeably.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the Exchange, the Company and security holders of DSL consummated the following transactions (the “Ancillary Transactions”):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company issued $<span id="xdx_90B_ecustom--ConvertibleLoanNotes_iI_c20250715_zxOtPLfCO0sc" title="Convertible loan notes">4,350,000</span> new Convertible Loan Notes (the “Notes”) to certain Original Shareholders in consideration for the cancellation of the then existing convertible loan notes issued by DSL and held by such Original Shareholders. The Notes automatically converted into Ordinary Shares upon the effectiveness of the Company’s registration statement on December 20, 2024;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company granted certain Share Option Awards (the “Awards”) under the Diginex Limited 2024 Omnibus Incentive Plan to the holders of the unexercised share options granted by DSL (the “Original DSL Awards”), in consideration for the cancellation of the Original DSL Awards held by such holders. There was no automatic vesting of any unvested Awards upon completion of an initial public offering, the board of directors, at their discretion, do have the ability to accelerate vesting at any point; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company granted certain Private Warrants to purchase Ordinary Shares of the Company to the holders of the then existing DSL Private Warrants to purchase ordinary shares of DSL, in consideration for the cancellation of the DSL Private Warrants held by such holders.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly, upon consummation of the Share Exchange and the Ancillary Transactions (collectively the “Recapitalization”), DSL became a wholly owned subsidiary of the Company, and the Original Shareholders became shareholders of the Company. The remaining DSL security holders became security holders of the Company, in that they held the Company’s Notes, Awards and Private Warrants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following the Recapitalization, on July 26, 2024, the Company completed a share subdivision (the “Share Subdivision”) such that, the authorized share capital of the Company was changed from US$<span id="xdx_900_eifrs-full--IssuedCapital_iI_c20240726__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z3DjnNcXvj5f" title="Issued capital">50,000</span> divided into <span id="xdx_90B_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zKqWuu90BZke" title="Number of shares authorized">480,000,000</span> Ordinary shares of par value US$<span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_c20240726__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zQXYAOa3hLN1" title="Par value per share">0.0001</span> each, <span id="xdx_906_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ComponentsOfEquityAxis__custom--PreferredSharesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z2VJCkumLYyh" title="Number of shares authorised">20,000,000</span> Preferred shares of par value US$<span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_c20240726__ifrs-full--ComponentsOfEquityAxis__custom--PreferredSharesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zI6EWc9mniY1" title="Par value per share">0.0001</span> each to be US$<span id="xdx_909_eifrs-full--IssuedCapital_iI_c20240726__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zKfRKf2GitT3" title="Issued capital">50,000</span> divided into <span id="xdx_905_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zZVSZYKJcc2j" title="Number of shares authorized">960,000,000</span> Ordinary Shares of US$<span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_c20240726__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z6RH91A3HJVh" title="Par value per share">0.00005</span> par value each and <span id="xdx_904_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ComponentsOfEquityAxis__custom--PreferredSharesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zPkSYw9mhco3" title="Number of shares authorised">40,000,000</span> Preferred Shares of US$<span id="xdx_903_eifrs-full--ParValuePerShare_iI_pid_c20240726__ifrs-full--ComponentsOfEquityAxis__custom--PreferredSharesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zDp3cL9m6T4i" title="Par value per share">0.00005</span> par value each.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon completion of the Recapitalization, the Company became the holding company of the companies comprising the Group, where both the Company and DSL operated under the common control of Rhino Ventures. The Group comprising of the Company and its subsidiaries resulting from the Recapitalization is regarded as a continuing entity, accordingly, the consolidated financial performance for each of the year ended March 31, 2024 and 2025 have been prepared as if the Company had always been the holding company of the Group with the reserves being retrospectively adjusted to reflect the Recapitalization.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> 5.13 2250000 11542500 6.16 2250000 13837500 176706341 176706341 22088293 201950104 201950104 16756 3151 10172 one (1) ordinary share of DSL for four hundred and ten (410) Ordinary Shares of the Company (“Ordinary Shares”) one (1) series A preferred share of DSL for four hundred and ten (410) Preferred Shares of the Company (“Preferred Shares”) one (1) DSL Private Warrant for four hundred and ten (410) warrants of the Company (“Private Warrants”) 4350000 50000 480000000 0.0001 20000000 0.0001 50000 960000000 0.00005 40000000 0.00005 <p id="xdx_80A_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zQ9iNyBM2Of3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>2 <span id="xdx_82B_zJVZKOn3YOrk">BASIS OF PREPARATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements for the years ended March 31, 2024, 2025 and 2026 have been prepared in accordance with the International Financial Reporting Standards (“IFRSs”) issued by the International Accounting Standards Board (“IASB”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.1 Going concern basis of accounting</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The directors of the Company have, at the time of approving the consolidated financial statements, a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the consolidated financial statements. This conclusion was arrived at after undertaking a comprehensive going concern assessment, which included:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 0.25in; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="vertical-align: bottom; text-align: justify"><span style="font-size: 10pt">Reviewing the Group’s current assets, current liabilities and overall liquidity profile; </span></td></tr> <tr> <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="vertical-align: bottom; text-align: justify"><span style="font-size: 10pt">Analyzing the projected 12-month cash needs and operational cash flows from the date of these financial statements, which account for anticipated operating expenses, working capital requirements, and ongoing business commitments; and</span></td></tr> <tr> <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">●</span></td> <td style="vertical-align: bottom; text-align: justify"><span style="font-size: 10pt">Factoring in the successful subscription of the $<span id="xdx_90F_eifrs-full--ProceedsFromIssuingShares_pn6n6_c20260720__20260720__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zsAQ5XVu8Sb9" title="Raise of capital">20</span> million capital raise in July 2026, which significantly strengthens the Group’s financial position, provides immediate liquidity relief, and ensures sufficient headroom to meet all obligations as they fall due over the forecast period.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Based on these factors, the directors of the Company are satisfied that the Group has adequate financial resources to support its operations for the foreseeable future and that the adoption of the going concern basis remains appropriate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.2 Application of new and amendments to IFRSs</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purpose of preparing the consolidated financial statements for the year ended March 31, 2026, the Group has consistently applied the accounting policies which conform with IFRSs, which includes IFRSs, International Accounting Standards (“IAS”) and Interpretations (“IFRIC – Int”) issued by the IASB that are effective for the accounting period beginning on April 1, 2025, throughout the years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the current year, the Group has applied the following amendments to IFRSs issued by the IASB for the first time, which are mandatorily effective for the Group’s financial annual periods beginning on or after April 1, 2025 for the preparation of the consolidated financial statements:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 21 <i>“Lack of Exchangeability”</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The application of the amendments to IFRSs in the current year has had no material impact on the Group’s financial positions and performance for the current and prior years and/or on the disclosures set out in these consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2.3 New and amendments to IFRSs in issued but not yet effective</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has not early applied the following new and amendments to IFRSs that have been issued but are not yet effective:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 18 <i>“Presentation and Disclosures in Financial Statements” </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(effective for annual periods beginning on or after January 1, 2027)</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFRS 19 <i>“Subsidiaries without Public Accountability: Disclosures”</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(effective for fiscal periods beginning on or after January 1, 2027)</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 21 <i>“Translation to a Hyperinflationary Presentation Currency”</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(effective for fiscal periods beginning on or after January 1, 2027)</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments IFRS 9 and IFRS 7 <i>“Amendments to classification and measurement of financial instruments”</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(effective for fiscal periods beginning on or after January 1, 2026)</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS Accounting Standards <i>“Annual Improvements to IFRS Accounting Standards — Volume 11”</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(effective for fiscal periods beginning on or after January 1, 2026)</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 10 and IAS 28 <i>“Sale or Contribution of Assets between an Investor and its Associate or Joint Venture”</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(effective for fiscal periods beginning on or after a date to be determined)</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 9 and IFRS 7 “Contracts Referencing Nature-dependent Electricity”</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(effective for fiscal periods beginning on or after January 1, 2026)</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management anticipates that the application of all the new and amendments to IFRSs will have no material impact on the Group’s consolidated financial statements in the future.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> 20000000 <p id="xdx_80A_eifrs-full--DisclosureOfMaterialAccountingPolicyInformationExplanatory_ze5cmAld0ngl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3 <span id="xdx_82C_zQVo9dSGsL0j">SIGNIFICANT ACCOUNTING POLICY</span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements have been prepared on the historical cost basis except for certain financial instruments that are measured at fair values at the end of each reporting period, as explained in the accounting policies set out below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2 Share-based Payment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For financial instruments which are transacted at fair value and a valuation technique that unobservable inputs are to be used to measure fair value in subsequent periods, the valuation technique is calibrated so that at initial recognition the results of the valuation technique equals the transaction price, where the highest level of inputs available are used in the valuation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, for financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 inputs are unobservable inputs for the asset or liability.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Significant accounting policies adopted by the Group are disclosed below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyToBasisOfConsolidationExplanatory_z2ZInsokGX27" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_z00CGKq9Vyd9">Basis of consolidation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements incorporate the consolidated financial statements of DSL Group and the financial statements of the Company. The consolidated financial statements of DSL Group have been combined with those of the Company from the date of incorporation, i.e. January 26, 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Control is achieved when the Company:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has power over the investee;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is exposed, or has rights, to variable returns from its involvement with the investee; and</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has the ability to use its power to affect its returns.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Profit or loss and each item of other comprehensive income are attributed to the ordinary equity holders of the Company and to the non-controlling interests. Total comprehensive income or loss of subsidiaries is attributed to the ordinary equity holders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyToDeemedReverseAcquisitionExplanatory_zHHrIKhd3zVk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_zJkvs0id5Vz4">Deemed reverse acquisition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The acquisition method of accounting is used to account for all deemed reverse acquisitions where in substance an operating company is acquired by a shell company where the shareholders of the operating company obtain control of the shell company. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With respect to the Recapitalization, DSL is the operating company while the Company is considered as shell company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Identifying the accounting acquirer/accounting acquiree:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is considered as the legal acquirer and the accounting acquiree. Control is obtained by Original Shareholders as the Company, on 15 July 2024, issued <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20240715__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zZuCEmDaDpGh" title="Shares issued">6,869,960</span> Ordinary Shares and <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20240715__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_ze8S9JyjTCf7" title="Shares issued">1,291,910</span> Preferred Shares which allowed the Original Shareholder to hold the majority of issued share capital and voting rights of the Company. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Determining the deemed consideration transferred:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The deemed consideration transferred for the deemed reverse acquisition of the Company is the fair value of the shares which DSL would have had to issue in establishing the same post transaction control structure but as if it were the legal acquirer. Given there is no change to the control structure after the Recapitalization, the deemed consideration is determined as $Nil. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Fair value of assets and liabilities acquired in a deemed reverse acquisition:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identifiable assets acquired and liabilities assumed in a deemed reversed acquisition are, with limited exceptions, measured initially at their fair values at the acquisition date. For the Recapitalization, the net assets acquired from the Company are solely current account with DSL, and its carrying value approximates fair value and is considered insignificant. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Calculate the Recapitalization expense:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The excess of the deemed consideration transferred over the fair value of the net identifiable assets acquired from the Company is considered insignificant to be recognized as an expense under IFRS 2 in the Group’s consolidated statement of profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Presentation of the consolidated financial statements post deemed reverse acquisition:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under the Recapitalization, the Company being the accounting acquiree (legal acquirer), becomes the ultimate parent holding company of the Group, however, the consolidated financial statement represents a continuation of DSL, the accounting acquirer (legal acquiree) with the exception of the legal capital structure. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements incorporate the financial statements items of the combining entities, i.e. the Company and DSL Group, in which the combination occurs as if they had been combined from the date when the combining entities first came under the control of the substantial shareholders. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The net assets of the combining entities are consolidated using the existing book values from the substantial shareholder’s perspective. No amount is recognized in respect of goodwill or bargain purchase gain at the time of combination. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated statement of profit or loss and other comprehensive loss includes the results of each of the combining entities from the earliest date presented or since the date when the combining businesses first came under the control of the substantial shareholder, where this is a shorter period, i.e. the date of incorporation of the Company on January 26, 2024. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders’ equity of DSL prior to the Recapitalization is retrospectively adjusted as a recapitalization for the equivalent number of shares received and on a pro rata basis, together with the impact of the Share Subdivision for prior reporting periods. Accumulated losses and relevant reserves of the DSL are carried forward after the Recapitalization. Any difference to shareholders equity of DSL arising from the recapitalization of share capital and equity instruments issued is recorded in equity under the capital reserve. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Earnings per share</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Earnings per share for periods prior to the Recapitalization are retrospectively adjusted to reflect the number of equivalent shares received by the accounting acquirer, DSL, based on the number of shares outstanding on the reporting dates multiplied by the exchange ratio. <span id="xdx_903_ecustom--DescriptionOfSharesExchangeSwap_c20250401__20260331_z9ZtfYwSc7cj" title="Description of shares exchange swap">The exchange ratio being the combination of the share exchange swap of one ordinary share of DSL for 410 Ordinary Shares multiplied by a factor of two to reflect the Share Subdivision and one series A preferred share of DSL for 410 Preferred Shares multiplied by a factor of two to reflect the Share Subdivision.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zK2mdwyzmwZf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zZWHExJ2COF2">Business Combinations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquiree and the equity interests issued by the Group in exchange for control of the acquiree. Acquisition-related costs are generally recognized in profit or loss as incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except for certain recognition exemptions, the identifiable assets acquired and liabilities assumed must meet the definitions of an asset and a liability in the <i>Conceptual Framework for Financial Reporting </i>issued in September 2010 as revised in 2018.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognized at their fair value, except that deferred tax liabilities are recognized and measured in accordance with IAS 12 <i>Income Taxes.</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non- controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net amount of the identifiable assets acquired and the liabilities assumed as at acquisition date. If, after re-assessment, the net amount of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognized immediately in profit or loss as a bargain purchase gain.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When the consideration transferred by the Group in a business combination includes a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively. Measurement period adjustments are adjustments that arise from additional information obtained during the “measurement period” (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The subsequent accounting for the contingent consideration that does not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured to fair value at subsequent reporting dates, with the corresponding gain or loss being recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted retrospectively during the measurement period (see above), and additional or fewer assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized at that date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_ecustom--DisclosureOfGoodwillPolicyExplanatory_z2KDzXNt17M1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zOPPMXnw9Z71">Goodwill</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill arising on the acquisition of a business is carried at cost as established at the date of acquisition of the business (see the accounting policy above on business combinations) less accumulated impairment losses, if any.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purposes of impairment testing, goodwill is allocated to each of the Group’s cash-generating units (or group of cash-generating units) that is expected to benefit from the synergies of the combination, which represent the lowest level at which the goodwill is monitored for internal management purposes and not larger than an operating segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A cash-generating unit (or group of cash-generating units) to which goodwill has been allocated is tested for impairment annually or more frequently when there is indication that the unit may be impaired. For goodwill arising on an acquisition in a reporting period, the cash-generating unit (or group of cash-generating units) to which goodwill has been allocated is tested for impairment before the end of that reporting period. If the recoverable amount is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill and then to the other assets on a pro-rata basis based on the carrying amount of each asset in the unit (or group of cash-generating units).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zR4P59y86COd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zo7U7DBTxDE1">Revenue recognition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group recognizes revenue when (or as) a performance obligation is satisfied, i.e. when “control” of the services underlying the particular performance obligation is transferred to the customer. A performance obligation represents a service (or a bundle of goods or services) that is distinct or a series of distinct services that are substantially the same.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except for granting of a license that is distinct from other promised services, control is transferred over time and revenue is recognized over time by reference to the progress towards complete satisfaction of the relevant performance obligation if one of the following criteria is met:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the customer simultaneously receives and consumes the benefits provided by the Group’s performance as the Group performs;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Group’s performance creates or enhances an asset that the customer controls as the Group performs; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Group’s performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Otherwise, revenue is recognized at a point in time when the customer obtains control of the distinct service.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For granting of a license that is distinct from other promised services, the nature of the Group’s promise in granting a license is a promise to provide a right to access the Group’s intellectual property if all of the following criteria are met:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the contract requires, or the customer reasonably expects, that the Group will undertake activities that significantly affect the intellectual property to which the customer has rights;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the rights granted by the license directly expose the customer to any positive or negative effects of the Group’s activities; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">those activities do not result in the transfer of a good or a service to the customer as those activities occur.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the criteria above are met, the Group accounts for the promise to grant a license as a performance obligation satisfied over time. Otherwise, the Group considers the grant of license as providing the customers the right to use the Group’s intellectual property and the performance obligation is satisfied at a point in time at which the license is granted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A contract asset represents the Group’s right to consideration in exchange for goods or services that the Group has transferred to a customer that is not yet unconditional. It is assessed for impairment in accordance with IFRS 9. In contrast, a receivable represents the Group’s unconditional right to consideration, i.e. only the passage of time is required before payment of that consideration is due.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A contract liability represents the Group’s obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A contract asset and a contract liability relating to the same contract are accounted for and presented on a net basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Over time revenue recognition - Input method</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The progress towards complete satisfaction of a performance obligation is measured based on input method, which is to recognize revenue on the basis of the Group’s efforts or inputs to the satisfaction of a performance obligation relative to the total expected inputs to the satisfaction of that performance obligation, that best depict the Group’s performance in transferring control of services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Performance obligations for contracts with customers</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software solutions:</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> Revenue in this segment primarily comprises continuous right-to-access subscriptions to the Group’s software platforms and the sale of non-exclusive rights to use white-label versions of the Group’s software. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Platform subscription agreements constitute a single performance obligation to provide continuous access to hosted applications over the contract term. Revenue is recognized over time on a straight-line basis across the subscription term as the customer simultaneously receives and consumes the benefits of the service. Payments are fixed and invoiced upfront annually or charged monthly.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The sale of a non-exclusive right to use a white-label version of the Group’s software constitutes a distinct performance obligation, with revenue recognized at a point in time upon the delivery of the right to use the Group’s dedicated platform. Payments are fixed and billed upfront or periodically.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advisory:</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where advisory engagements are structured around specific deliverables, customized IT solutions, or project milestones, each deliverable or milestone represents a distinct performance obligation. Revenue is recognized at a point in time upon formal delivery and client sign-off or written acceptance of the completed deliverable. Consideration is fixed per contract terms and billed upfront, periodically, or upon milestone achievement.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Data:</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Data service revenue is generated through subscriptions to the Group’s ESG data solutions or the Matter Analytics Platform. Data and platform subscriptions form a single performance obligation to provide a continuous right to access. Revenue is recognized over time on a straight-line basis over the subscription period as access is maintained. Payments are fixed and billed upfront or periodically.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zLSEutSzGiQ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zlGM4EYluyek">Government grants</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government grants are not recognized until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government grants related to income that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognized in profit or loss in the period in which they become receivable. Government grants relating to compensation of expenses are deducted from the related expenses, other government grants are presented under “other income, gains or (losses)”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zDS1UQ4uviGa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_ziEVpwoefXO6">Research and development expenditure</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditure on research activities is recognized as an expense in the period in which it is incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An internally-generated intangible asset arising from development activities (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the technical feasibility of completing the intangible asset so that it will be available for use or sale;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the intention to complete the intangible asset and use or sell it;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the ability to use or sell the intangible asset;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">how the intangible asset will generate probable future economic benefits;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the ability to measure reliably the expenditure attributable to the intangible asset during its development.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount initially recognized for internally-generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in profit or loss in the period in which it is incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During each of the years ended March 31 2024, 2025 and 2026, <span id="xdx_906_ecustom--ResearchAndDevelopmentExpenditureForIntangibleAsset_do_c20230401__20240331_z2zG9nZFzQ65" title="Research and development expenditure"><span id="xdx_900_ecustom--ResearchAndDevelopmentExpenditureForIntangibleAsset_do_c20240401__20250331_zTBLkF7d9fUh" title="Research and development expenditure"><span id="xdx_905_ecustom--ResearchAndDevelopmentExpenditureForIntangibleAsset_do_c20250401__20260331_z1ntkx81czR2" title="Research and development expenditure">no</span></span></span> research and development expenditure is recognized as an internally generated intangible asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zPJxYXFgkS5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_867_zgcsjQHixOo1">Foreign currencies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In preparing the financial statements of each individual group entity, transactions in currencies other than the functional currency of that entity (foreign currencies) are recognized at the rates of exchange prevailing on the dates of the transactions. At the end of the reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange differences arising on the settlement of monetary items, and on the retranslation of monetary items, are recognized in profit or loss in the period in which they arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purposes of presenting the consolidated financial statements, the assets and liabilities of the Group’s operations are translated into the presentation currency of the Group (i.e. USD) using exchange rates prevailing at the end of each reporting period. Income and expenses items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the date of transactions are used. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in equity under the heading of exchange reserve (attributed to non-controlling interests as appropriate).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zwaglird9uWg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_862_zfKKiMBiABQk">Borrowing costs</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Borrowing costs are recognized in the statement of profit or loss in the period in which they are incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zP3P6geBbXAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86E_zHoKSSRJeLT6">Employee benefits</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Retirement benefit costs</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payments made by the Group to defined contribution retirement benefit plans are recognized as an expense when employees have rendered service entitling them to the contributions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Short-term employee benefits</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term employee benefits are recognized at the undiscounted amount of the benefits expected to be paid as and when employees rendered the services. All short-term employee benefits are recognized as an expense unless another IFRSs requires or permits the inclusion of the benefit in the cost of an asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A liability is recognized for benefits accruing to employees (such as salaries and annual leave) after deducting any amount already paid.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zajjEp8rx3x7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_868_z3ZYZzpZgIEi">Share-based payments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Equity-settled share-based payment transactions</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity-settled share-based payments to employees and others providing similar services are measured at the fair value of the equity instruments at the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the equity-settled share-based payments determined at the grant date without taking into consideration all non-market vesting conditions is expensed on a straight-line basis over the vesting period, based on the Group’s estimate of equity instruments that will eventually vest, with a corresponding increase in equity (share option reserve). At the end of each reporting period, the Group revises its estimate of the number of equity instruments expected to vest based on assessment of all relevant non-market vesting conditions. The impact of the revision of the original estimates, if any, is recognized in the consolidated statement of profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the share option reserve. For share or share options that vest immediately at the date of grant, the fair value of the share or share options granted is expensed immediately to the consolidated statement of profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When share options are exercised, the amount previously recognized in share option reserve will be transferred to share capital/ share premium. When shares granted are vested, the amount previously recognised in share option reserve will be transferred to share capital/share premium.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When the shares or share options are forfeited after the vesting date or are still not exercised at the expiry date, the amount previously recognized in share option reserve will be transferred to accumulated losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Cash-settled share-based payment transactions</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For cash-settled share-based payments, a liability is recognised for the goods or services acquired, measured initially at the fair value of the liability. The fair value of the cash-settled share-based payments is determined without taking into consideration all non-market vesting conditions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the end of each reporting period until the liability is settled, and at the date of settlement, the liability is remeasured to fair value. For cash-settled share-based payments that are already vested, any changes in fair value are recognised in profit or loss for the year. For cash-settled share-based payments which are still subject to non-market vesting conditions, the effects of vesting and non-vesting conditions are accounted on the same basis as equity-settled share-based payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zE9GPgPMLL9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_zmFpNXgSgU1g">Taxation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income tax expense (benefit) represents the sum of the current tax and deferred tax.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit recognized in the consolidated statement of profit or loss because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is probable that taxable profits will be available against deductible temporary differences, unused tax losses or unused tax credits. Such assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax liabilities are recognized for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the deferred liability is settled or the deferred asset is realized, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The measurement of deferred tax assets and liabilities reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current and deferred tax are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_ecustom--DescriptionOfIntangibleAssetsAcquiredInBusinessCombinationExplanatory_zwCHKq53f2Xa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86E_zml0Im9numZg">Intangible assets acquired in a business combination</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets acquired in a business combination are recognized separately from goodwill and are initially recognized at their fair value at the acquisition date (which is regarded as their cost).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to initial recognition, intangible assets acquired in a business combination with finite useful lives are reported at costs less accumulated amortization and any accumulated impairment losses, on the same basis as intangible assets that are acquired separately. Intangible assets acquired in a business combination with indefinite useful lives are carried at cost less any subsequent accumulated impairment losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zs87yuhExje3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zDCQL06nHMIf">Lease</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At inception of a contract, the Group assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">The Group as lessee </span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For a contract that contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components. The Group applies practical expedient not to separate non-lease components from lease component, and instead account for the lease component and any associated non-lease components as a single lease component.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In applying IFRS 16, the Group elected a simplified approach for leases with a lease term of 12 months or less from the commencement date and do not contain a purchase option. Lease payments on short-term leases are recognized as expense on a straight-line basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing whether a lessee is reasonably certain to exercise an option to extend a lease, or not to exercise an option to terminate a lease, the Group considers all relevant facts and circumstances that create an economic incentive for the lessee to exercise the option to extend the lease, or not to exercise the option to terminate the lease. The Group revises the lease term if there is a change in the non-cancellable period of a lease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Right-of use assets </span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The right-of-use asset is initially recognized at cost comprising of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">amount of the initial measurement of the lease liability; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any lease payments made at or before the commencement date, less any lease incentives received; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any initial direct costs incurred by the Group; and </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an estimate of costs to be incurred by the Group in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased assets at the end of the lease term are depreciated from commencement date to the end of the useful life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group presents right-of-use assets as a separate line item on the consolidated statement of financial position.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Lease liabilities </span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the commencement date of a lease, the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The lease payments include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fixed payments (including in-substance fixed payments) less any lease incentives receivable; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">amounts expected to be payable by the Group under residual value guarantees; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the exercise price of a purchase option if the Group is reasonably certain to exercise the option; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) whenever:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the lease payments change due to changes in market rental rates following a market rent review, in which cases the related lease liability is remeasured by discounting the revised lease payments using the initial discount rate. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group presents lease liabilities as a separate line item on the consolidated statement of financial position.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84E_ecustom--DescriptionOfImpairmentOfPropertyPlantAndEquipmentRightOfUseAssetsAndIntangibleAssetsOtherThanGoodwillExplanatory_z1IiAy4Zk67" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zF6K8qdrlc6k">Impairment of property, plant and equipment, right-of-use assets and intangible assets other than goodwill</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At each reporting date, the Group reviews the carrying amounts of its property, plant and equipment, right-of-use assets, intangible assets with finite useful lives to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the relevant asset is estimated in order to determine the extent of the impairment loss (if any).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The recoverable amounts of relevant assets are estimated individually. When it is not possible to estimate the recoverable amount individually, the Group estimates the recoverable amount of the cash generating unit to which the asset belongs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In testing a cash-generating unit for impairment, corporate assets are allocated to the relevant cash-generating unit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash generating units for which a reasonable and consistent allocation basis can be established. The recoverable amount is determined for the cash-generating unit or group of cash-generating units to which the corporate asset belongs, and is compared with the carrying amount of the relevant cash-generating unit or group of cash-generating units.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset (or a cash-generating unit) for which the estimates of future cash flows have not been adjusted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the recoverable amount of an asset (or a cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or a cash-generating unit) is reduced to its recoverable amount. For corporate assets or portion of corporate assets which cannot be allocated on a reasonable and consistent basis to a cash-generating unit, the Group compares the carrying amount of a group of cash-generating units, including the carrying amounts of the corporate assets or portion of corporate assets allocated to that group of cash-generating units, with the recoverable amount of the group of cash-generating units. In allocating the impairment loss, the impairment loss is allocated first to reduce the carrying amount of any goodwill (if applicable) and then to the other assets on a pro-rata basis based on the carrying amount of each asset in the unit or the group of cash-generating units. The carrying amount of an asset is not reduced below the highest of its fair value less costs of disposal (if measurable), its value in use (if determinable) and zero. The amount of the impairment loss that would otherwise have been allocated to the asset is allocated pro rata to the other assets of the unit or the group of cash-generating units. An impairment loss is recognized immediately in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit or a group of cash-generating units) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or a cash-generating unit or a group of cash-generating units) in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zhy3bWG0kuU7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86E_zpc7dv7h1G02">Cash and cash equivalents</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash and cash equivalents mainly comprised of cash at different banks. The Company considers all short-term investments with an original maturity of three months or less when purchased as cash and cash equivalents. As of March 31, 2026 and 2025, the Group did not have such short term investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_z9StGbJBX5Al" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_860_zbnBszK0ORIg">Financial instruments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and financial liabilities are recognized when a group entity becomes a party to the contractual provisions of the instrument. All regular way purchases or sales of financial assets are recognized and derecognized on a settlement date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the market place.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and financial liabilities are initially measured at fair value except for trade receivables arising from contracts with customers which are initially measured in accordance with IFRS 15. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets or financial liabilities at fair value through profit or loss (“FVTPL”)) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The effective interest method is a method of calculating the amortized cost of a financial asset or financial liability and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts and payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset or financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification and subsequent measurement of financial assets</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets that meet the following conditions are subsequently measured at amortized cost:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the financial asset is held within a business model whose objective is to collect contractual cash flows; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All other financial assets are subsequently measured at FVTPL.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Amortized cost and interest income</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest income is recognized using the effective interest method for financial assets measured subsequently at amortized cost. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, except for financial assets that have subsequently become credit-impaired (see below). For financial assets that have subsequently become credit-impaired, interest income is recognized by applying the effective interest rate to the amortized cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit-impaired, interest income is recognized by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit-impaired. At the end of the reporting period, trade and other receivables are measured at amortized cost.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial assets at FVTPL</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets that do not meet the criteria for being measured at amortized cost or Fair Value Through Other Comprehensive Income (“FVTOCI”) or designated as FVTOCI are measured at FVTPL.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognized in profit or loss. The net gain or loss recognized in profit or loss excludes any dividend or interest earned on the financial asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Impairment of financial assets subject to impairment assessment under IFRS 9 </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group performs impairment assessment under expected credit loss (“ECL”) model on financial assets (including trade and other receivables and amounts due from an associate/shareholders/related companies) which are subject to impairment assessment under IFRS 9. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lifetime ECL represents the ECL that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (“12m ECL”) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after the reporting date. Assessments are done based on the Group’s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast of future conditions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group always recognizes lifetime ECL for trade receivables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For all other instruments, the Group measures the loss allowance equal to 12-month expected credit loss (“ECL”), unless there has been a significant increase in credit risk since initial recognition, in which case the Group recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood or risk of a default occurring since initial recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Derecognition of financial assets</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Group neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Group recognizes its retained interest in the asset and an associated liability for amounts it may have to pay. If the Group retains substantially all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognize the financial asset and also recognizes a collateralized borrowing for the proceeds received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On derecognition of a financial asset measured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial liabilities and equity</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification as debt or equity</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity instruments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transaction costs directly attributable to the issuance of equity instruments are accounted for as a deduction from share premium. Other offering-related costs are expensed in the consolidated statement of profit or loss and other comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial liabilities at FVTPL</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities are classified as at FVTPL when the financial liability is (i) contingent consideration of an acquirer in a business combination to which IFRS 3 applies, (ii) held for trading or (iii) it is designated as at FVTPL.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A financial liability is held for trading if:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it has been acquired principally for the purpose of repurchasing it in the near term; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">on initial recognition it is part of a portfolio of identified financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it is a derivative, except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A financial liability other than a financial liability held for trading or contingent consideration of an acquirer in a business combination may be designated as at FVTPL upon initial recognition if:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 22.5pt; text-align: justify; text-indent: -22.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the financial liability forms part of a group of financial assets or financial liabilities or both, which is managed, and its performance is evaluated on a fair value basis, in accordance with the Group’s documented risk management or investment strategy, and information about the grouping is provided internally on that basis; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it forms part of a contract containing one or more embedded derivatives, and IFRS 9 permits the entire combined contract to be designated as at FVTPL.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For financial liabilities that are designated as at FVTPL, the amount of changes in the fair value of the financial liability that is attributable to changes in the credit risk of that liability is recognized in other comprehensive income, unless the recognition of the effects of changes in the liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial liabilities at amortized cost</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities including other payables and amounts due to an associate/related parties/directors are subsequently measured at amortized cost, using the effective interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Redeemable preferred shares/ convertible loan notes/ warrant liabilities </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the date of issue, redeemable preferred shares, convertible loan notes and warrant liabilities are designated as at FVTPL with both the debt component and derivative components recognized at fair value. In subsequent period, changes in fair value are recognized in profit or loss as fair value gain or loss except for changes in the fair value that is attributable to changes in the credit risk (excluding changes in fair value of the derivatives component) is recognized in other comprehensive income, unless the recognition of the effects of changes in the credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. Changes in fair value attributable to the credit risk that are recognized in other comprehensive income are not subsequently reclassified to profit or loss, they are transferred to retained profits upon derecognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transaction costs relating to the issue of all these instruments are charged to profit or loss immediately.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Derecognition of financial liabilities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zO6mOwoZV6M2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zPoQH63lBxJe">Related parties</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A related party is a person or entity that is related to the Group.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A person or a close member of that person’s family is related to the Group if that person:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has control or joint control over the Group;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has significant influence over the Group; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is a member of key management personnel of the Group or the Group’s parent.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity is related to the Group if any of the following conditions apply:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity and the Group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both entities are joint ventures of the same third party.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One entity is a joint venture of a third entity and the other entity is an associate of the third entity.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity is a post-employment benefit plan for the benefit of the employees of the Group or an entity related to the Group.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vi.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity is controlled or jointly controlled by a person identified in (a).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A person identified in (a)(i) has significant influence over the entity or is a member of key management personnel of the entity (or of a parent of the entity).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">viii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of the Group.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_840_ecustom--DescriptionOfAccountingPolicyForCurrentVersusNonCurrentClassificationExplanatory_zPUORsEZrJhl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_ziG6Skdj3paa">Current versus non-current classification</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group presents assets and liabilities in the consolidated statement of financial position based on current/non-current classification. An asset is current when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is expected to be realized or intended to be sold or consumed in normal operating cycle;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is held primarily for the purpose of trading;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is expected to be realized within twelve months after the reporting period; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All other assets are classified as non-current.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A liability is current when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is expected to be settled in normal operating cycle;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is held primarily for the purpose of trading;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is due to be settled within twelve months after the reporting period; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All other liabilities are classified as non-current.</span></p> <p id="xdx_857_zYFFRKUPTpe7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyToBasisOfConsolidationExplanatory_z2ZInsokGX27" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_z00CGKq9Vyd9">Basis of consolidation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements incorporate the consolidated financial statements of DSL Group and the financial statements of the Company. The consolidated financial statements of DSL Group have been combined with those of the Company from the date of incorporation, i.e. January 26, 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Control is achieved when the Company:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has power over the investee;</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is exposed, or has rights, to variable returns from its involvement with the investee; and</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has the ability to use its power to affect its returns.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Profit or loss and each item of other comprehensive income are attributed to the ordinary equity holders of the Company and to the non-controlling interests. Total comprehensive income or loss of subsidiaries is attributed to the ordinary equity holders of the Company and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Group’s accounting policies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyToDeemedReverseAcquisitionExplanatory_zHHrIKhd3zVk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_zJkvs0id5Vz4">Deemed reverse acquisition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The acquisition method of accounting is used to account for all deemed reverse acquisitions where in substance an operating company is acquired by a shell company where the shareholders of the operating company obtain control of the shell company. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With respect to the Recapitalization, DSL is the operating company while the Company is considered as shell company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Identifying the accounting acquirer/accounting acquiree:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is considered as the legal acquirer and the accounting acquiree. Control is obtained by Original Shareholders as the Company, on 15 July 2024, issued <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20240715__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zZuCEmDaDpGh" title="Shares issued">6,869,960</span> Ordinary Shares and <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20240715__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_ze8S9JyjTCf7" title="Shares issued">1,291,910</span> Preferred Shares which allowed the Original Shareholder to hold the majority of issued share capital and voting rights of the Company. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Determining the deemed consideration transferred:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The deemed consideration transferred for the deemed reverse acquisition of the Company is the fair value of the shares which DSL would have had to issue in establishing the same post transaction control structure but as if it were the legal acquirer. Given there is no change to the control structure after the Recapitalization, the deemed consideration is determined as $Nil. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Fair value of assets and liabilities acquired in a deemed reverse acquisition:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identifiable assets acquired and liabilities assumed in a deemed reversed acquisition are, with limited exceptions, measured initially at their fair values at the acquisition date. For the Recapitalization, the net assets acquired from the Company are solely current account with DSL, and its carrying value approximates fair value and is considered insignificant. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Calculate the Recapitalization expense:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The excess of the deemed consideration transferred over the fair value of the net identifiable assets acquired from the Company is considered insignificant to be recognized as an expense under IFRS 2 in the Group’s consolidated statement of profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Presentation of the consolidated financial statements post deemed reverse acquisition:</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under the Recapitalization, the Company being the accounting acquiree (legal acquirer), becomes the ultimate parent holding company of the Group, however, the consolidated financial statement represents a continuation of DSL, the accounting acquirer (legal acquiree) with the exception of the legal capital structure. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements incorporate the financial statements items of the combining entities, i.e. the Company and DSL Group, in which the combination occurs as if they had been combined from the date when the combining entities first came under the control of the substantial shareholders. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The net assets of the combining entities are consolidated using the existing book values from the substantial shareholder’s perspective. No amount is recognized in respect of goodwill or bargain purchase gain at the time of combination. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated statement of profit or loss and other comprehensive loss includes the results of each of the combining entities from the earliest date presented or since the date when the combining businesses first came under the control of the substantial shareholder, where this is a shorter period, i.e. the date of incorporation of the Company on January 26, 2024. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders’ equity of DSL prior to the Recapitalization is retrospectively adjusted as a recapitalization for the equivalent number of shares received and on a pro rata basis, together with the impact of the Share Subdivision for prior reporting periods. Accumulated losses and relevant reserves of the DSL are carried forward after the Recapitalization. Any difference to shareholders equity of DSL arising from the recapitalization of share capital and equity instruments issued is recorded in equity under the capital reserve. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Earnings per share</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Earnings per share for periods prior to the Recapitalization are retrospectively adjusted to reflect the number of equivalent shares received by the accounting acquirer, DSL, based on the number of shares outstanding on the reporting dates multiplied by the exchange ratio. <span id="xdx_903_ecustom--DescriptionOfSharesExchangeSwap_c20250401__20260331_z9ZtfYwSc7cj" title="Description of shares exchange swap">The exchange ratio being the combination of the share exchange swap of one ordinary share of DSL for 410 Ordinary Shares multiplied by a factor of two to reflect the Share Subdivision and one series A preferred share of DSL for 410 Preferred Shares multiplied by a factor of two to reflect the Share Subdivision.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 6869960 1291910 The exchange ratio being the combination of the share exchange swap of one ordinary share of DSL for 410 Ordinary Shares multiplied by a factor of two to reflect the Share Subdivision and one series A preferred share of DSL for 410 Preferred Shares multiplied by a factor of two to reflect the Share Subdivision. <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_zK2mdwyzmwZf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zZWHExJ2COF2">Business Combinations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values of the assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquiree and the equity interests issued by the Group in exchange for control of the acquiree. Acquisition-related costs are generally recognized in profit or loss as incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except for certain recognition exemptions, the identifiable assets acquired and liabilities assumed must meet the definitions of an asset and a liability in the <i>Conceptual Framework for Financial Reporting </i>issued in September 2010 as revised in 2018.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognized at their fair value, except that deferred tax liabilities are recognized and measured in accordance with IAS 12 <i>Income Taxes.</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non- controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net amount of the identifiable assets acquired and the liabilities assumed as at acquisition date. If, after re-assessment, the net amount of the identifiable assets acquired and liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is recognized immediately in profit or loss as a bargain purchase gain.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When the consideration transferred by the Group in a business combination includes a contingent consideration arrangement, the contingent consideration is measured at its acquisition-date fair value and included as part of the consideration transferred in a business combination. Changes in the fair value of the contingent consideration that qualify as measurement period adjustments are adjusted retrospectively. Measurement period adjustments are adjustments that arise from additional information obtained during the “measurement period” (which cannot exceed one year from the acquisition date) about facts and circumstances that existed at the acquisition date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The subsequent accounting for the contingent consideration that does not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured to fair value at subsequent reporting dates, with the corresponding gain or loss being recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted retrospectively during the measurement period (see above), and additional or fewer assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition date that, if known, would have affected the amounts recognized at that date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_ecustom--DisclosureOfGoodwillPolicyExplanatory_z2KDzXNt17M1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zOPPMXnw9Z71">Goodwill</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill arising on the acquisition of a business is carried at cost as established at the date of acquisition of the business (see the accounting policy above on business combinations) less accumulated impairment losses, if any.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purposes of impairment testing, goodwill is allocated to each of the Group’s cash-generating units (or group of cash-generating units) that is expected to benefit from the synergies of the combination, which represent the lowest level at which the goodwill is monitored for internal management purposes and not larger than an operating segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A cash-generating unit (or group of cash-generating units) to which goodwill has been allocated is tested for impairment annually or more frequently when there is indication that the unit may be impaired. For goodwill arising on an acquisition in a reporting period, the cash-generating unit (or group of cash-generating units) to which goodwill has been allocated is tested for impairment before the end of that reporting period. If the recoverable amount is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill and then to the other assets on a pro-rata basis based on the carrying amount of each asset in the unit (or group of cash-generating units).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zR4P59y86COd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zo7U7DBTxDE1">Revenue recognition</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group recognizes revenue when (or as) a performance obligation is satisfied, i.e. when “control” of the services underlying the particular performance obligation is transferred to the customer. A performance obligation represents a service (or a bundle of goods or services) that is distinct or a series of distinct services that are substantially the same.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except for granting of a license that is distinct from other promised services, control is transferred over time and revenue is recognized over time by reference to the progress towards complete satisfaction of the relevant performance obligation if one of the following criteria is met:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the customer simultaneously receives and consumes the benefits provided by the Group’s performance as the Group performs;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Group’s performance creates or enhances an asset that the customer controls as the Group performs; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Group’s performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Otherwise, revenue is recognized at a point in time when the customer obtains control of the distinct service.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For granting of a license that is distinct from other promised services, the nature of the Group’s promise in granting a license is a promise to provide a right to access the Group’s intellectual property if all of the following criteria are met:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the contract requires, or the customer reasonably expects, that the Group will undertake activities that significantly affect the intellectual property to which the customer has rights;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the rights granted by the license directly expose the customer to any positive or negative effects of the Group’s activities; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">those activities do not result in the transfer of a good or a service to the customer as those activities occur.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the criteria above are met, the Group accounts for the promise to grant a license as a performance obligation satisfied over time. Otherwise, the Group considers the grant of license as providing the customers the right to use the Group’s intellectual property and the performance obligation is satisfied at a point in time at which the license is granted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A contract asset represents the Group’s right to consideration in exchange for goods or services that the Group has transferred to a customer that is not yet unconditional. It is assessed for impairment in accordance with IFRS 9. In contrast, a receivable represents the Group’s unconditional right to consideration, i.e. only the passage of time is required before payment of that consideration is due.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A contract liability represents the Group’s obligation to transfer services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A contract asset and a contract liability relating to the same contract are accounted for and presented on a net basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Over time revenue recognition - Input method</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The progress towards complete satisfaction of a performance obligation is measured based on input method, which is to recognize revenue on the basis of the Group’s efforts or inputs to the satisfaction of a performance obligation relative to the total expected inputs to the satisfaction of that performance obligation, that best depict the Group’s performance in transferring control of services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Performance obligations for contracts with customers</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software solutions:</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> Revenue in this segment primarily comprises continuous right-to-access subscriptions to the Group’s software platforms and the sale of non-exclusive rights to use white-label versions of the Group’s software. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Platform subscription agreements constitute a single performance obligation to provide continuous access to hosted applications over the contract term. Revenue is recognized over time on a straight-line basis across the subscription term as the customer simultaneously receives and consumes the benefits of the service. Payments are fixed and invoiced upfront annually or charged monthly.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The sale of a non-exclusive right to use a white-label version of the Group’s software constitutes a distinct performance obligation, with revenue recognized at a point in time upon the delivery of the right to use the Group’s dedicated platform. Payments are fixed and billed upfront or periodically.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advisory:</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where advisory engagements are structured around specific deliverables, customized IT solutions, or project milestones, each deliverable or milestone represents a distinct performance obligation. Revenue is recognized at a point in time upon formal delivery and client sign-off or written acceptance of the completed deliverable. Consideration is fixed per contract terms and billed upfront, periodically, or upon milestone achievement.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Data:</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Data service revenue is generated through subscriptions to the Group’s ESG data solutions or the Matter Analytics Platform. Data and platform subscriptions form a single performance obligation to provide a continuous right to access. Revenue is recognized over time on a straight-line basis over the subscription period as access is maintained. Payments are fixed and billed upfront or periodically.</span></td></tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zLSEutSzGiQ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zlGM4EYluyek">Government grants</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government grants are not recognized until there is reasonable assurance that the Group will comply with the conditions attaching to them and that the grants will be received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government grants related to income that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Group with no future related costs are recognized in profit or loss in the period in which they become receivable. Government grants relating to compensation of expenses are deducted from the related expenses, other government grants are presented under “other income, gains or (losses)”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zDS1UQ4uviGa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_ziEVpwoefXO6">Research and development expenditure</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditure on research activities is recognized as an expense in the period in which it is incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An internally-generated intangible asset arising from development activities (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the technical feasibility of completing the intangible asset so that it will be available for use or sale;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the intention to complete the intangible asset and use or sell it;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the ability to use or sell the intangible asset;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">how the intangible asset will generate probable future economic benefits;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the ability to measure reliably the expenditure attributable to the intangible asset during its development.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount initially recognized for internally-generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in profit or loss in the period in which it is incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During each of the years ended March 31 2024, 2025 and 2026, <span id="xdx_906_ecustom--ResearchAndDevelopmentExpenditureForIntangibleAsset_do_c20230401__20240331_z2zG9nZFzQ65" title="Research and development expenditure"><span id="xdx_900_ecustom--ResearchAndDevelopmentExpenditureForIntangibleAsset_do_c20240401__20250331_zTBLkF7d9fUh" title="Research and development expenditure"><span id="xdx_905_ecustom--ResearchAndDevelopmentExpenditureForIntangibleAsset_do_c20250401__20260331_z1ntkx81czR2" title="Research and development expenditure">no</span></span></span> research and development expenditure is recognized as an internally generated intangible asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0 0 0 <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zPJxYXFgkS5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_867_zgcsjQHixOo1">Foreign currencies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In preparing the financial statements of each individual group entity, transactions in currencies other than the functional currency of that entity (foreign currencies) are recognized at the rates of exchange prevailing on the dates of the transactions. At the end of the reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange differences arising on the settlement of monetary items, and on the retranslation of monetary items, are recognized in profit or loss in the period in which they arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purposes of presenting the consolidated financial statements, the assets and liabilities of the Group’s operations are translated into the presentation currency of the Group (i.e. USD) using exchange rates prevailing at the end of each reporting period. Income and expenses items are translated at the average exchange rates for the period, unless exchange rates fluctuate significantly during that period, in which case the exchange rates at the date of transactions are used. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in equity under the heading of exchange reserve (attributed to non-controlling interests as appropriate).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zwaglird9uWg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_862_zfKKiMBiABQk">Borrowing costs</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Borrowing costs are recognized in the statement of profit or loss in the period in which they are incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zP3P6geBbXAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86E_zHoKSSRJeLT6">Employee benefits</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Retirement benefit costs</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payments made by the Group to defined contribution retirement benefit plans are recognized as an expense when employees have rendered service entitling them to the contributions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Short-term employee benefits</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term employee benefits are recognized at the undiscounted amount of the benefits expected to be paid as and when employees rendered the services. All short-term employee benefits are recognized as an expense unless another IFRSs requires or permits the inclusion of the benefit in the cost of an asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A liability is recognized for benefits accruing to employees (such as salaries and annual leave) after deducting any amount already paid.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zajjEp8rx3x7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_868_z3ZYZzpZgIEi">Share-based payments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Equity-settled share-based payment transactions</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity-settled share-based payments to employees and others providing similar services are measured at the fair value of the equity instruments at the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the equity-settled share-based payments determined at the grant date without taking into consideration all non-market vesting conditions is expensed on a straight-line basis over the vesting period, based on the Group’s estimate of equity instruments that will eventually vest, with a corresponding increase in equity (share option reserve). At the end of each reporting period, the Group revises its estimate of the number of equity instruments expected to vest based on assessment of all relevant non-market vesting conditions. The impact of the revision of the original estimates, if any, is recognized in the consolidated statement of profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the share option reserve. For share or share options that vest immediately at the date of grant, the fair value of the share or share options granted is expensed immediately to the consolidated statement of profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When share options are exercised, the amount previously recognized in share option reserve will be transferred to share capital/ share premium. When shares granted are vested, the amount previously recognised in share option reserve will be transferred to share capital/share premium.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When the shares or share options are forfeited after the vesting date or are still not exercised at the expiry date, the amount previously recognized in share option reserve will be transferred to accumulated losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Cash-settled share-based payment transactions</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For cash-settled share-based payments, a liability is recognised for the goods or services acquired, measured initially at the fair value of the liability. The fair value of the cash-settled share-based payments is determined without taking into consideration all non-market vesting conditions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the end of each reporting period until the liability is settled, and at the date of settlement, the liability is remeasured to fair value. For cash-settled share-based payments that are already vested, any changes in fair value are recognised in profit or loss for the year. For cash-settled share-based payments which are still subject to non-market vesting conditions, the effects of vesting and non-vesting conditions are accounted on the same basis as equity-settled share-based payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zE9GPgPMLL9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_zmFpNXgSgU1g">Taxation</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income tax expense (benefit) represents the sum of the current tax and deferred tax.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit recognized in the consolidated statement of profit or loss because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences and deferred tax assets are recognized to the extent that it is probable that taxable profits will be available against deductible temporary differences, unused tax losses or unused tax credits. Such assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax liabilities are recognized for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period when the deferred liability is settled or the deferred asset is realized, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The measurement of deferred tax assets and liabilities reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current and deferred tax are recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_ecustom--DescriptionOfIntangibleAssetsAcquiredInBusinessCombinationExplanatory_zwCHKq53f2Xa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86E_zml0Im9numZg">Intangible assets acquired in a business combination</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets acquired in a business combination are recognized separately from goodwill and are initially recognized at their fair value at the acquisition date (which is regarded as their cost).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent to initial recognition, intangible assets acquired in a business combination with finite useful lives are reported at costs less accumulated amortization and any accumulated impairment losses, on the same basis as intangible assets that are acquired separately. Intangible assets acquired in a business combination with indefinite useful lives are carried at cost less any subsequent accumulated impairment losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zs87yuhExje3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zDCQL06nHMIf">Lease</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At inception of a contract, the Group assesses whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">The Group as lessee </span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For a contract that contains a lease component and one or more additional lease or non-lease components, the Group allocates the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components. The Group applies practical expedient not to separate non-lease components from lease component, and instead account for the lease component and any associated non-lease components as a single lease component.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In applying IFRS 16, the Group elected a simplified approach for leases with a lease term of 12 months or less from the commencement date and do not contain a purchase option. Lease payments on short-term leases are recognized as expense on a straight-line basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing whether a lessee is reasonably certain to exercise an option to extend a lease, or not to exercise an option to terminate a lease, the Group considers all relevant facts and circumstances that create an economic incentive for the lessee to exercise the option to extend the lease, or not to exercise the option to terminate the lease. The Group revises the lease term if there is a change in the non-cancellable period of a lease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Right-of use assets </span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The right-of-use asset is initially recognized at cost comprising of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">amount of the initial measurement of the lease liability; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any lease payments made at or before the commencement date, less any lease incentives received; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any initial direct costs incurred by the Group; and </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an estimate of costs to be incurred by the Group in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased assets at the end of the lease term are depreciated from commencement date to the end of the useful life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group presents right-of-use assets as a separate line item on the consolidated statement of financial position.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Lease liabilities </span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the commencement date of a lease, the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The lease payments include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fixed payments (including in-substance fixed payments) less any lease incentives receivable; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">amounts expected to be payable by the Group under residual value guarantees; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the exercise price of a purchase option if the Group is reasonably certain to exercise the option; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the lease.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) whenever:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the lease payments change due to changes in market rental rates following a market rent review, in which cases the related lease liability is remeasured by discounting the revised lease payments using the initial discount rate. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group presents lease liabilities as a separate line item on the consolidated statement of financial position.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84E_ecustom--DescriptionOfImpairmentOfPropertyPlantAndEquipmentRightOfUseAssetsAndIntangibleAssetsOtherThanGoodwillExplanatory_z1IiAy4Zk67" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zF6K8qdrlc6k">Impairment of property, plant and equipment, right-of-use assets and intangible assets other than goodwill</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At each reporting date, the Group reviews the carrying amounts of its property, plant and equipment, right-of-use assets, intangible assets with finite useful lives to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the relevant asset is estimated in order to determine the extent of the impairment loss (if any).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The recoverable amounts of relevant assets are estimated individually. When it is not possible to estimate the recoverable amount individually, the Group estimates the recoverable amount of the cash generating unit to which the asset belongs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In testing a cash-generating unit for impairment, corporate assets are allocated to the relevant cash-generating unit when a reasonable and consistent basis of allocation can be established, or otherwise they are allocated to the smallest group of cash generating units for which a reasonable and consistent allocation basis can be established. The recoverable amount is determined for the cash-generating unit or group of cash-generating units to which the corporate asset belongs, and is compared with the carrying amount of the relevant cash-generating unit or group of cash-generating units.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset (or a cash-generating unit) for which the estimates of future cash flows have not been adjusted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the recoverable amount of an asset (or a cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or a cash-generating unit) is reduced to its recoverable amount. For corporate assets or portion of corporate assets which cannot be allocated on a reasonable and consistent basis to a cash-generating unit, the Group compares the carrying amount of a group of cash-generating units, including the carrying amounts of the corporate assets or portion of corporate assets allocated to that group of cash-generating units, with the recoverable amount of the group of cash-generating units. In allocating the impairment loss, the impairment loss is allocated first to reduce the carrying amount of any goodwill (if applicable) and then to the other assets on a pro-rata basis based on the carrying amount of each asset in the unit or the group of cash-generating units. The carrying amount of an asset is not reduced below the highest of its fair value less costs of disposal (if measurable), its value in use (if determinable) and zero. The amount of the impairment loss that would otherwise have been allocated to the asset is allocated pro rata to the other assets of the unit or the group of cash-generating units. An impairment loss is recognized immediately in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit or a group of cash-generating units) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or a cash-generating unit or a group of cash-generating units) in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zhy3bWG0kuU7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86E_zpc7dv7h1G02">Cash and cash equivalents</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash and cash equivalents mainly comprised of cash at different banks. The Company considers all short-term investments with an original maturity of three months or less when purchased as cash and cash equivalents. As of March 31, 2026 and 2025, the Group did not have such short term investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_z9StGbJBX5Al" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_860_zbnBszK0ORIg">Financial instruments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and financial liabilities are recognized when a group entity becomes a party to the contractual provisions of the instrument. All regular way purchases or sales of financial assets are recognized and derecognized on a settlement date basis. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the market place.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and financial liabilities are initially measured at fair value except for trade receivables arising from contracts with customers which are initially measured in accordance with IFRS 15. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets or financial liabilities at fair value through profit or loss (“FVTPL”)) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at FVTPL are recognized immediately in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The effective interest method is a method of calculating the amortized cost of a financial asset or financial liability and of allocating interest income and interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts and payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial asset or financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial assets</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification and subsequent measurement of financial assets</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets that meet the following conditions are subsequently measured at amortized cost:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the financial asset is held within a business model whose objective is to collect contractual cash flows; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All other financial assets are subsequently measured at FVTPL.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Amortized cost and interest income</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest income is recognized using the effective interest method for financial assets measured subsequently at amortized cost. Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset, except for financial assets that have subsequently become credit-impaired (see below). For financial assets that have subsequently become credit-impaired, interest income is recognized by applying the effective interest rate to the amortized cost of the financial asset from the next reporting period. If the credit risk on the credit-impaired financial instrument improves so that the financial asset is no longer credit-impaired, interest income is recognized by applying the effective interest rate to the gross carrying amount of the financial asset from the beginning of the reporting period following the determination that the asset is no longer credit-impaired. At the end of the reporting period, trade and other receivables are measured at amortized cost.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial assets at FVTPL</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets that do not meet the criteria for being measured at amortized cost or Fair Value Through Other Comprehensive Income (“FVTOCI”) or designated as FVTOCI are measured at FVTPL.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets at FVTPL are measured at fair value at the end of each reporting period, with any fair value gains or losses recognized in profit or loss. The net gain or loss recognized in profit or loss excludes any dividend or interest earned on the financial asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Impairment of financial assets subject to impairment assessment under IFRS 9 </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group performs impairment assessment under expected credit loss (“ECL”) model on financial assets (including trade and other receivables and amounts due from an associate/shareholders/related companies) which are subject to impairment assessment under IFRS 9. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lifetime ECL represents the ECL that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (“12m ECL”) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after the reporting date. Assessments are done based on the Group’s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast of future conditions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group always recognizes lifetime ECL for trade receivables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For all other instruments, the Group measures the loss allowance equal to 12-month expected credit loss (“ECL”), unless there has been a significant increase in credit risk since initial recognition, in which case the Group recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood or risk of a default occurring since initial recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Derecognition of financial assets</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group derecognizes a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Group neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Group recognizes its retained interest in the asset and an associated liability for amounts it may have to pay. If the Group retains substantially all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognize the financial asset and also recognizes a collateralized borrowing for the proceeds received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On derecognition of a financial asset measured at amortized cost, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Financial liabilities and equity</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification as debt or equity</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity instruments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transaction costs directly attributable to the issuance of equity instruments are accounted for as a deduction from share premium. Other offering-related costs are expensed in the consolidated statement of profit or loss and other comprehensive loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial liabilities at FVTPL</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities are classified as at FVTPL when the financial liability is (i) contingent consideration of an acquirer in a business combination to which IFRS 3 applies, (ii) held for trading or (iii) it is designated as at FVTPL.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A financial liability is held for trading if:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it has been acquired principally for the purpose of repurchasing it in the near term; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">on initial recognition it is part of a portfolio of identified financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it is a derivative, except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A financial liability other than a financial liability held for trading or contingent consideration of an acquirer in a business combination may be designated as at FVTPL upon initial recognition if:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 22.5pt; text-align: justify; text-indent: -22.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the financial liability forms part of a group of financial assets or financial liabilities or both, which is managed, and its performance is evaluated on a fair value basis, in accordance with the Group’s documented risk management or investment strategy, and information about the grouping is provided internally on that basis; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it forms part of a contract containing one or more embedded derivatives, and IFRS 9 permits the entire combined contract to be designated as at FVTPL.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For financial liabilities that are designated as at FVTPL, the amount of changes in the fair value of the financial liability that is attributable to changes in the credit risk of that liability is recognized in other comprehensive income, unless the recognition of the effects of changes in the liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial liabilities at amortized cost</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities including other payables and amounts due to an associate/related parties/directors are subsequently measured at amortized cost, using the effective interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Redeemable preferred shares/ convertible loan notes/ warrant liabilities </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the date of issue, redeemable preferred shares, convertible loan notes and warrant liabilities are designated as at FVTPL with both the debt component and derivative components recognized at fair value. In subsequent period, changes in fair value are recognized in profit or loss as fair value gain or loss except for changes in the fair value that is attributable to changes in the credit risk (excluding changes in fair value of the derivatives component) is recognized in other comprehensive income, unless the recognition of the effects of changes in the credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. Changes in fair value attributable to the credit risk that are recognized in other comprehensive income are not subsequently reclassified to profit or loss, they are transferred to retained profits upon derecognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transaction costs relating to the issue of all these instruments are charged to profit or loss immediately.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Derecognition of financial liabilities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zO6mOwoZV6M2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zPoQH63lBxJe">Related parties</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A related party is a person or entity that is related to the Group.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A person or a close member of that person’s family is related to the Group if that person:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has control or joint control over the Group;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has significant influence over the Group; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is a member of key management personnel of the Group or the Group’s parent.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity is related to the Group if any of the following conditions apply:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity and the Group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both entities are joint ventures of the same third party.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One entity is a joint venture of a third entity and the other entity is an associate of the third entity.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">v.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity is a post-employment benefit plan for the benefit of the employees of the Group or an entity related to the Group.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vi.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity is controlled or jointly controlled by a person identified in (a).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">vii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A person identified in (a)(i) has significant influence over the entity or is a member of key management personnel of the entity (or of a parent of the entity).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">viii.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of the Group.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_840_ecustom--DescriptionOfAccountingPolicyForCurrentVersusNonCurrentClassificationExplanatory_zPUORsEZrJhl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_ziG6Skdj3paa">Current versus non-current classification</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group presents assets and liabilities in the consolidated statement of financial position based on current/non-current classification. An asset is current when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is expected to be realized or intended to be sold or consumed in normal operating cycle;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is held primarily for the purpose of trading;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is expected to be realized within twelve months after the reporting period; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All other assets are classified as non-current.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A liability is current when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is expected to be settled in normal operating cycle;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is held primarily for the purpose of trading;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It is due to be settled within twelve months after the reporting period; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All other liabilities are classified as non-current.</span></p> <p id="xdx_801_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_zSRi198vJDCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4 <span style="text-transform: uppercase"><span id="xdx_82D_z1ZP6afMl1Xf">Key sources of judgements and estimation uncertainty</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the application of the Group’s accounting policies, which are described in note 3, the management is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Judgements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the process of applying the Group’s accounting policies, management has made the following judgements which have the most significant effect on the amounts recognized in the consolidated financial statements:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Functional currency</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue contracts, operating expenses and borrowing of the group entities are primarily in USD, and are expected to remain principally denominated in USD in the future. Management has determined USD as the Company’s functional currency and presented the consolidated financial statements in USD to meet the requirements of users.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial instruments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the process of classifying a financial instrument, management has made various judgments. Judgment is needed to determine whether a financial instrument, or its component parts, on initial recognition is classified as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. In making its judgment, management considered the detailed criteria and related guidance for the classification of financial instruments as set out in IFRS 9, in particular, whether the instrument includes a contractual obligation to deliver cash or another financial asset to another entity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>DSL Founder Warrants, Founder Warrants and IPO Warrants</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the process of classifying DSL Founder Warrants, Founder Warrants and IPO Warrants, management has made various judgments. Judgment is needed to determine whether the instrument on initial recognition is classified as a financial liability or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability and an equity instrument. In making its judgment, management considered the detailed criteria and related guidance for the classification of financial instruments as set out in IAS 32.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DSL Founder Warrants, Founder Warrants (prior the modification in March 2026) and IPO Warrants are classified as an equity instrument on the basis that the instruments do not include contractual obligation to deliver cash to the warrant holder, and the instruments meet the fixed-for-fixed condition by preserving the relative economic interests of the warrant holder and the Company’s shareholders.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Subsequent to the modification in March 2026, Founder Warrants are classified as financial liabilities on the basis that the fixed-for-fixed condition is no longer met. Accordingly, Founder Warrants are reclassified from warrant reserve to warrant liabilities at the fair value on the modification date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><i>Identification of Acquired Intangible Assets in Business Combinations</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the current year, the Group completed three business acquisitions of Matter, planA, and TRP. In applying the acquisition method under IFRS 3, management is required to make significant judgements to determine whether identifiable assets and liabilities exist that must be recognized separately from goodwill. Specifically, management exercised professional judgement in assessing the legal, contractual, and economic characteristics of the acquired technology, brand name, and customer relationship to determine their eligibility for separation from the residual goodwill balance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Segmental reporting</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group previously monitored and reported its operational performance as a single operating and reportable segment. However, following the completion of three business combinations during the financial year ended 31 March 2026, the Group restructured its internal reporting mechanisms. The Chief Operating Decision Maker (“CODM”) now views, manages, and allocates resources across three distinct reportable segments, via aggregation of certain operating segments, based on the core delivery models and commercial profiles of the expanded business:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software Solutions</span></td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 74%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Comprising the Group’s core sustainability platforms, corporate carbon accounting programs, and specialized decarbonization software engines designed for automated enterprise environmental compliance. These aggregated platform operations deliver automated, cloud-hosted SaaS compliance software to enterprise clients and share similar recurring revenue models.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Data</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Focused on commercial Environmental, Social, and Governance index analytics, comprehensive multi-tier market data registries, and automated third-party transaction tracking datasets.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advisory</span></td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Providing professional sustainability consulting services, supply chain human rights risk mappings, worker-voice program integrations, and actionable legal and regulatory operational remediation frameworks. These aggregated services characterized by milestone-driven engagements, bespoke corporate deliverables, and professional service cost structures</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since total assets and liabilities for each reportable segments are not regularly provided to the CODM, segment assets or segment liabilities are not disclosed accordingly.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior-period comparative segment disclosures have been restated to conform to the newly adopted three-segment reporting structure in accordance with IFRS 8 Operating Segments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimation uncertainties</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are discussed below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Fair value measurement of Founder Warrants and IPO Warrants</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At modification date, Founder Warrants and IPO Warrants are measured at fair value with fair value being determined based on significant unobservable inputs using valuation techniques. Judgement and estimation are required in establishing the relevant valuation techniques and the relevant inputs thereof. Changes in assumptions relating to these factors could result in material adjustments to the fair value of these instruments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Provisional Valuation of Business Combinations, Contingent Arrangements, and Intangible Assets</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The identifiable assets, liabilities, contingent considerations, and purchase considerations for the acquisitions of Matter, planA, and TRP have been determined on a provisional basis as at March 31, 2026. The initial accounting remains incomplete for acquired intangible assets, consequently, the provisional values recognized for these net assets, contingent arrangements, and the resulting goodwill are subject to refinement during their respective 12-month measurement periods from the acquisition dates. Adjustments to these provisional allocations, if any, could materially impact the carrying amounts of assets, liabilities, and goodwill in the next financial period.</span></p> <p style="margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Provision of ECL for trade receivables </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables with significant balances and credit-impaired are assessed for ECL individually. In addition, for trade receivables which are individually insignificant or when the Group does not have reasonable and supportable information that is available without undue cost or effort to measure ECL on individual basis, collective assessment is performed by grouping debtors based on the Group’s internal credit ratings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The provision of ECL is sensitive to changes in estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Share-based payment expenses – share/share units/share options awards</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the share/share units/share option awards granted that is determined at the date of grant of the respective share options is expensed over the vesting period, if any, with a corresponding adjustment to the Group’s share option reserve. In assessing the fair value of the share/share units/share option award, Judgement and estimation are required in establishing the relevant valuation techniques and the relevant inputs thereof. Changes in these assumptions can significantly affect the estimate of the fair value of the share/share units/share option awards.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"> </span></p> <p id="xdx_807_eifrs-full--DisclosureOfRevenueExplanatory_zLYjcnHmVs6i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>5 <span id="xdx_823_z6xZqazPLSz1">REVENUE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(i) Disaggregation of revenue from contracts with customers</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_eifrs-full--DisclosureOfRevenueFromContractsWithCustomersExplanatory_z1Ia8nlvhODd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An analysis of the Group’s revenue for the reporting periods are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zyYjSbH0v477" style="display: none">SCHEDULE OF REVENUE</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20250401__20260331_zuDRhEKhZcFe" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20240401__20250331_zvN9PJ4WX3j5" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20230401__20240331_zZZBeaMRqfqi" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Type of services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--ProductsAndServicesAxis__custom--SubscriptionRevenueMember_maPLFOAzurT_z6sSQim9puVi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 52%; text-align: left">Subscription revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">2,737,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,303,613</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">444,210</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_maPLFOAzurT_z6xkF0adA7Bj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Advisory service revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,490</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">736,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">855,328</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_maPLFOAzurT_zIteEsatFMh8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Data service revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">569,375</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1270">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1271">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember_maPLFOAzurT_zNNVdwpZmjQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,615,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,040,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,299,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>By geographical regions:</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--GeographicalAreasAxis__srt--AsiaPacificMember_maPLFOAzurT_zAVuMW7AZxGd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Asia-Pacific</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">1,995,591</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">1,244,186</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">386,777</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_maPLFOAzurT_zF7O0ZeI4Ta" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Europe</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">1,240,456</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">274,615</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">279,072</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_maPLFOAzurT_zbWemYsXVe4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">North America</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">340,349</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">345,685</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">520,658</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--GeographicalAreasAxis__custom--MiddleEastAndAfricaMember_maPLFOAzurT_zsSMBuM1q4b" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Middle East and Africa</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">39,352</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">176,116</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113,031</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember_maPLFOAzurT_zy1sNr1TZKF" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,615,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,040,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,299,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Timing of recognition:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedTimingOfRecognitionMember__ifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_maPLFOAzurT_z67XGOhhY6wf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">At a point-in-time</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,932,490</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,636,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">855,328</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedTimingOfRecognitionMember__ifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredOverTimeMember_maPLFOAzurT_zXdspey3kU1i" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Over time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,683,258</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">403,613</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">444,210</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_maPLFOAzurT_zWhhHtECt6qa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,615,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,040,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,299,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_z0JikoRL9KR7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All service provided by the Group are for periods of one year or less. As permitted under IFRS 15, the transaction price allocated to the remaining performance obligations is not disclosed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(2) Information by segment</b></span></p> <p id="xdx_891_ecustom--DescriptionOfInformationSegmentExplanatory_z8E0oDqODXEi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B8_zo4hShr5p5yi" style="display: none">SCHEDULE OF INFORMATION SEGMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--SoftwareSolutionsMember_zt71ilIlEav5" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_zQjYoefHmNr8" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_zukFtHDvHMO8" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250401__20260331_zVNA78nhpC65" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">For the year ended March 31, 2026</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_zVF5izTUGAd9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,737,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">308,490</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">569,375</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">3,615,748</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CostOfSales_iN_di_z2cEWeAnLSPb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(342,781</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(103,565</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(421,858</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(868,204</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--GrossProfit_iN_di_zqUZXfWJ2s7e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Gross profit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,395,102</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">204,925</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">147,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,747,544</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331__ifrs-full--ProductsAndServicesAxis__custom--SoftwareSolutionsMember_zYAmIS44oJ1j" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240401__20250331__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_zESpymuzLVb" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240401__20250331__ifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_zpGuE8Q3x539" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240401__20250331_z9BgorY9rYZe" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">For the year ended March 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Revenue_zZtMsZIpVLyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,303,613</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">736,989</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">      <span style="-sec-ix-hidden: xdx2ixbrl1328">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,040,602</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CostOfSales_iN_di_zdDHMGiok6R2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(281,863</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(45,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1333">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(327,163</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--GrossProfit_iN_di_zjr3XCqQgr13" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Gross profit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,021,750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">691,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1338">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,713,439</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20230401__20240331__ifrs-full--ProductsAndServicesAxis__custom--SoftwareSolutionsMember_zV72LW9QSQOf" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20240331__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_zaB2HWAHBrUc" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20230401__20240331__ifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_zP0Cd2q7ggJ1" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zpbYOSFix38f" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">For the year ended March 31, 2024</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_zk2DItWMGkif" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">444,210</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">855,328</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">        <span style="-sec-ix-hidden: xdx2ixbrl1343">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,299,538</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CostOfSales_iN_di_zwInt0jtWL95" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(288,514</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(55,282</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1348">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(343,796</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--GrossProfit_iN_di_zEXIqPlDmsuj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Gross profit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">155,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">800,046</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1353">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">955,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zoRi2BACM1Si" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p id="xdx_89A_eifrs-full--DisclosureOfRevenueFromContractsWithCustomersExplanatory_z1Ia8nlvhODd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An analysis of the Group’s revenue for the reporting periods are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zyYjSbH0v477" style="display: none">SCHEDULE OF REVENUE</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20250401__20260331_zuDRhEKhZcFe" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20240401__20250331_zvN9PJ4WX3j5" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20230401__20240331_zZZBeaMRqfqi" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Type of services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--ProductsAndServicesAxis__custom--SubscriptionRevenueMember_maPLFOAzurT_z6sSQim9puVi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 52%; text-align: left">Subscription revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">2,737,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,303,613</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">444,210</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_maPLFOAzurT_z6xkF0adA7Bj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Advisory service revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,490</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">736,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">855,328</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_maPLFOAzurT_zIteEsatFMh8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Data service revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">569,375</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1270">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1271">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember_maPLFOAzurT_zNNVdwpZmjQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,615,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,040,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,299,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>By geographical regions:</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--GeographicalAreasAxis__srt--AsiaPacificMember_maPLFOAzurT_zAVuMW7AZxGd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Asia-Pacific</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">1,995,591</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">1,244,186</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">386,777</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--GeographicalAreasAxis__srt--EuropeMember_maPLFOAzurT_zF7O0ZeI4Ta" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Europe</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">1,240,456</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">274,615</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">279,072</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_maPLFOAzurT_zbWemYsXVe4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">North America</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">340,349</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">345,685</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">520,658</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember__ifrs-full--GeographicalAreasAxis__custom--MiddleEastAndAfricaMember_maPLFOAzurT_zsSMBuM1q4b" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Middle East and Africa</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">39,352</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">176,116</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113,031</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedAtTypeOfServicesMember_maPLFOAzurT_zy1sNr1TZKF" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,615,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,040,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,299,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Timing of recognition:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedTimingOfRecognitionMember__ifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_maPLFOAzurT_z67XGOhhY6wf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">At a point-in-time</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,932,490</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,636,989</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">855,328</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__custom--PerformanceObligationsSatisfiedTimingOfRecognitionMember__ifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredOverTimeMember_maPLFOAzurT_zXdspey3kU1i" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Over time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,683,258</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">403,613</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">444,210</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_maPLFOAzurT_zWhhHtECt6qa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,615,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,040,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,299,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2737883 1303613 444210 308490 736989 855328 569375 3615748 2040602 1299538 1995591 1244186 386777 1240456 274615 279072 340349 345685 520658 39352 176116 113031 3615748 2040602 1299538 1932490 1636989 855328 1683258 403613 444210 3615748 2040602 1299538 <p id="xdx_891_ecustom--DescriptionOfInformationSegmentExplanatory_z8E0oDqODXEi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B8_zo4hShr5p5yi" style="display: none">SCHEDULE OF INFORMATION SEGMENT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--SoftwareSolutionsMember_zt71ilIlEav5" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_zQjYoefHmNr8" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_zukFtHDvHMO8" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250401__20260331_zVNA78nhpC65" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">For the year ended March 31, 2026</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_zVF5izTUGAd9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,737,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">308,490</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">569,375</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">3,615,748</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CostOfSales_iN_di_z2cEWeAnLSPb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(342,781</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(103,565</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(421,858</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(868,204</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--GrossProfit_iN_di_zqUZXfWJ2s7e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Gross profit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,395,102</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">204,925</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">147,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,747,544</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331__ifrs-full--ProductsAndServicesAxis__custom--SoftwareSolutionsMember_zYAmIS44oJ1j" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240401__20250331__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_zESpymuzLVb" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240401__20250331__ifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_zpGuE8Q3x539" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240401__20250331_z9BgorY9rYZe" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">For the year ended March 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Revenue_zZtMsZIpVLyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,303,613</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">736,989</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">      <span style="-sec-ix-hidden: xdx2ixbrl1328">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,040,602</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CostOfSales_iN_di_zdDHMGiok6R2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(281,863</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(45,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1333">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(327,163</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--GrossProfit_iN_di_zjr3XCqQgr13" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Gross profit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,021,750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">691,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1338">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,713,439</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20230401__20240331__ifrs-full--ProductsAndServicesAxis__custom--SoftwareSolutionsMember_zV72LW9QSQOf" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20240331__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_zaB2HWAHBrUc" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20230401__20240331__ifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_zP0Cd2q7ggJ1" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zpbYOSFix38f" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="font-weight: bold; text-align: center">For the year ended March 31, 2024</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Software solutions</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Advisory</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Data</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_zk2DItWMGkif" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">444,210</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">855,328</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">        <span style="-sec-ix-hidden: xdx2ixbrl1343">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">1,299,538</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CostOfSales_iN_di_zwInt0jtWL95" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(288,514</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(55,282</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1348">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(343,796</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--GrossProfit_iN_di_zEXIqPlDmsuj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Gross profit</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">155,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">800,046</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1353">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">955,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2737883 308490 569375 3615748 342781 103565 421858 868204 -2395102 -204925 -147517 -2747544 1303613 736989 2040602 281863 45300 327163 -1021750 -691689 -1713439 444210 855328 1299538 288514 55282 343796 -155696 -800046 -955742 <p id="xdx_806_eifrs-full--DisclosureOfGeneralAndAdministrativeExpenseExplanatory_zOOTTYAXtCY1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>6 <span id="xdx_823_zA0d8PoXIPd4">GENERAL AND ADMINISTRATIVE EXPENSES</span></b></span></p> <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutGeneralAndAdministrativeExpensesExplanatory_zVG9t2teR2bi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zL4HqwQAGkt5" style="display: none">SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20250401__20260331_zC3OFCRd1ubc" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20240401__20250331_zdAnqnvkHCN6" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zT9L6KVYZ8Nc" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Notes</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_401_eifrs-full--EmployeeBenefitsExpense_maGAAEz1sj_zRbFQFb4DZ5a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Employees’ benefits</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_F41_zEyMzH352CI6">(a)</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">13,285,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,817,469</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,043,962</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--MergersAndAcquisitionsServicesCost_maGAAEz1sj_zMFVF5JZVrpk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">M&amp;A cost</td><td> </td> <td style="text-align: center"><p id="xdx_F40_zhs7mZ8pi5m3" style="margin: 0">(b)</p></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">3,740,821</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1366">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfessionalFeesExpense_maGAAEz1sj_zt1Ewvih0hJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: center"><span id="xdx_F47_zmYopmqXEgUl">(c)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,937,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,093,658</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">531,245</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--RepairsAndMaintenanceExpense_maGAAEz1sj_zyMP45d7Eht7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IT development and maintenance support</td><td> </td> <td style="text-align: center"><span id="xdx_F43_zADOR7vd9pk5">(d)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,391,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,452,730</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,121,539</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--ImpairmentLossRecognisedInProfitOrLossTradeReceivables_maGAAEz1sj_zASpIDlML5cb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Impairment losses recognized in respect of trade and other receivables</td><td> </td> <td style="text-align: center"><span id="xdx_F43_zEG3C91w1P35">(e)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,211,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,220</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,122</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--AuditorsRemunerationForAuditServices_maGAAEz1sj_zVcejhMyHAk2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Audit fee</td><td> </td> <td style="text-align: center"><span id="xdx_F45_zwhw8uhnpGfe">(f)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,087,013</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">390,349</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">594,224</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TravellingExpenses_maGAAEz1sj_zcz4QsQzQ154" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Travelling expenses</td><td> </td> <td style="text-align: center"><span id="xdx_F4B_zoWmWxd78AAd">(g)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">377,922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">514,106</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InvestorRelations_maGAAEz1sj_zC6a08mF3X3l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investor relations</td><td> </td> <td id="xdx_F43_zXV2PMwS0JXg" style="text-align: center">(h)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">488,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,626</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_maGAAEz1sj_zSOxIgAJmYg2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization and depreciation</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">594,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,276</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--SharebasedPaymentsExpensesNonemployeeRelated_maGAAEz1sj_zK9WavUmdpce" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based payments expenses (non-employee related)</td><td> </td> <td style="text-align: center"><span id="xdx_F40_zMXGY5Mh09Tk">(i)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">1,022,358</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1398">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OthersGeneralAndAdministrativeExpenses_maGAAEz1sj_zAa1YWzUP4Of" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">903,308</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">593,317</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">433,871</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--GeneralAndAdministrativeExpense_iT_mtGAAEz1sj_z1Kgq3KURoGd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expense</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,501,324</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,344,514</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,363,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 49%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_49B_20250401__20260331_zuzNDIIINLRk" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 15%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 2%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_496_20240401__20250331_zHCfOTnGqIca" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 15%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 2%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_49D_20230401__20240331_z3oFYWvLmj02" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 15%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2026</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2025</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2024</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD </span></td></tr> <tr id="xdx_40C_eifrs-full--WagesAndSalaries_zY0YZLLfcxej" style="font: 10pt Times New Roman, Times, Serif; background-color: #D5F2FF"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic salaries, allowances and all benefits-in-kind</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,232,325 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,865,438 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,581,537 </span></td></tr> <tr id="xdx_403_eifrs-full--PostemploymentBenefitExpenseDefinedContributionPlans_zEgYe4e6Z3Uj" style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pension costs - defined contribution plans</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">425,215 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92,346 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">109,590 </span></td></tr> <tr id="xdx_40D_ecustom--SharebasedPayments_zklG8cNpqn8c" style="font: 10pt Times New Roman, Times, Serif; background-color: #D5F2FF"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based payments</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,627,821 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">859,685 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,352,835 </span></td></tr> <tr id="xdx_405_eifrs-full--EmployeeBenefitsExpense_zmk8SIrptzVf" style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total employees’ benefits</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,285,361 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,817,469 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,043,962 </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F04_zd8HLeDTCso1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F10_zqXdH1lzQOq4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee benefits mainly comprise salaries, pension cost and share-based payments expenses. The increase in the year ended March 31, 2026 was primarily driven by employee cost associated with the three acquisitions during the year and an increase on the value of share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--ShareBasedPaymentsExpenses_pn5n6_c20250401__20260331_zm5khssItvai" title="Share based payments expenses">5.6</span> million, when compared to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--ShareBasedPaymentsExpenses_pn5n6_c20240401__20250331_z2v3Qk7AZ4Ff" title="Share based payments expenses">0.9</span> million in the year ended March 31, 2025 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--ShareBasedPaymentsExpenses_pn5n6_c20230401__20240331_zKGEpG1Bu376" title="Share based payments expenses">1.4</span> million on the year ended March 31, 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2026, the Group had 114 employees and contractors compared 32 employees and contractors at March 31, 2025 and, 29 employees and contractors as of March 31, 2024.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p id="xdx_F07_zXP8P2EiMSh5" style="margin: 0">(b)</p></td> <td id="xdx_F16_znyFokREf4Sj" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">M&amp;A costs incurred during the year mainly related to legal and due diligence fees related to the three business acquisitions completed. The costs also include fees related to one transaction the Company decided not to pursue after due diligence and fees for the proposed transaction with Resulticks Global Companies Pte. Ltd (“Resulticks”) that is still under discussion. There were no such costs during the years ended March 31, 2025 or 2024.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0F_zj6zNCuYXAHa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F11_z7oI2y0cog05" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in professional fees in the year ended March 31, 2026 can, in part, be attributed to the cost incurred in relation to being a public company following the IPO in January 2025. Upon the successful closing of the IPO, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eifrs-full--OtherComponentsOfDeferredTaxExpenseIncome_pn5n6_c20240401__20250331_z7BSBA2qWz07" title="Deferred IPO expenses">1.4</span> million IPO related costs were capitalized against the share premium account with $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eifrs-full--IssuedCapitalOrdinaryShares_iI_pn5n6_c20250331_z30glqf1eGjf" title="Share capital premium">1.7</span> million recorded as an expense in the statement of profit or loss during the year ended March 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2025 Diginex advanced non-refundable fees $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--NonrefundableFees_pn5n6_c20240401__20250331_z0Ozu3Oizs8d" title="Non-refundable fees">0.7</span> million in relation to memoranda of understanding signed with Nomas Global Investments-LLC-S.P.C. (“Nomas MOU”) and Al Noor Legal Consultants FZE (“Al Noor MOU”) to assist the Company with listing on Abu Dhabi Securities Exchange and raising capital. At March 31, 2025 these amounts were held on the balance sheet as deferred expenses. During the year ended March 31, 2026, Diginex further advanced $<span id="xdx_905_ecustom--DeferredExpenses_iI_pn5n6_c20260331_z8bclMSbCtM8" title="Deferred expenses">0.1</span> million under Al Noor MOU. Whilst the project is still possible the progress has been slow as the Company stabilizes its M&amp;A activity, as a result Diginex has taken the decision to recognize the total advanced funding of $<span id="xdx_90D_ecustom--MarketingAndAdvertisingExpens_pn5n6_c20250401__20260331_zj4tmtuUZ9Jf" title="Marketing and advertising expense">0.8</span> million in the P&amp;L for the year ended March 31, 2026.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F01_z7bPH8p6X1r2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F18_zHTSJ0FAUK26" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IT development and maintenance support costs consist primarily of costs associated with the engagement of third party IT engineers to drive the performance and feature enhancement of the Group’s products. The increase in the year ended March 31, 2026 is primarily due to the acquisitions, whilst cost reduction during the years ended March 31, 2025 and 2024, in part, has been a result of the decision not to focus on customization projects but focus on feature and functionality enhancements to the software solutions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F02_zk03VRPTMaB5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F17_zUzqlHb6Qbs3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment losses recognized in respect of trade and other receivables increased in the year ended March 31, 2026 mainly due to: i) expected credit losses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_ecustom--ExpectedCreditLosses_iI_pn5n6_c20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LoanToResulticksMember_zOgN3plW3KRc" title="Expected credit losses">0.3</span> million provided against a loan to Resulticks (included within other receivables); and ii) expected credit losses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_ecustom--ExpectedCreditLosses_iI_pn5n6_c20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SubsriptionMember_zgpEEJUQSI47" title="Expected credit losses">0.7</span> million provided against a software subscription customer. The remaining increase is primarily driven by the three corporate acquisitions completed during the year and a general increase in the gross trade and other receivables balance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0A_zaNO8q30TnCd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_z66doW7nDdR8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in audit fees during the year ended March 2026 was driven by an increase in the Group audit fee which was driven by the increased size of the Group and the first Sarbanes Oxley audit following the Group being categorized as a large accelerated filer at March 31, 2026. The amounts for years ended March 31, 2025 and 2024 primarily related to the audits of the Group’s consolidated financial statements in accordance with the standards of the Public Company Accounting Oversight Board (“PCAOB”) in connection with the Company’s IPO. The audit fees incurred in 2025 were mainly attributable to the audit of the financial year ended March 31, 2025, while the fees incurred during the year ended March 31, 2024 covered the audits of the financial years ended March 31, 2022, 2023, and 2024 as Diginex prepared for its IPO that completed in January, 2025.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0A_zWngVfEgWj5a" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1E_zC2XE3ZaaQHk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, travelling expenses increased as the Group engaged in M&amp;A activity and sought business opportunities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Travel costs in the years ended March 31, 2025 and 2024 related primarily to meeting investors and seeking new business opportunities.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td id="xdx_F03_zs20Hu99Np1e" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(h)</td> <td style="font: 10pt Times New Roman, Times, Serif"><p id="xdx_F15_zEbeeny6WwB8" style="margin: 0; text-align: justify">During the year ended March 2026, the Group continued to engage with professional investor relations team to support the Group’s public communications as a newly listed company. This engagement commended during the lead up to the IPO in January 2025.</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0F_zlW3g0J5HD4f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_F19_zyStaUPyftF7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eifrs-full--ShareIssueRelatedCost_pn5n6_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonEmployeeRelatedMember_zIXUBotZ05K2" title="Capital raise">1.0</span> million charge in the year ended March 2026 relates to the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonEmployeeRelatedMember_zzTx7r686dv" title="Number of shares issued">62,074</span> Ordinary Shares (Post-Share Consolidation: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_ecustom--PostShareConsolidationShares_iI_pid_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonEmployeeRelatedMember_zPB3ykQNAg0h" title="Post-Share Consolidation shares">7,759</span> Ordinary Shares) to the individual that introduced Matter. This equated to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_ecustom--TransactionFeePercent_iI_pid_dp_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonEmployeeRelatedMember_ziB31hRW4U3k" title="Transaction fee percent">5</span>% of the Matter transaction value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2024, the Group completed an $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_ecustom--ProceedsFromCapitalRaised_pn5n6_c20240527__20240527__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zG8NANZmwoQl" title="Capital raise">8.0</span> million capital raise with Rhino Ventures (the “Capital Raise”), which triggered an anti-dilution clause in the Articles of Association of DSL and resulted in <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_ecustom--NumberOfSharesIssuedForShareBasedPayments_iI_c20240531_zNACdTcIr2Kl" title="Shares issued">151</span> Series A Preferred Shares of DSL being issued to HBM IV, Inc. for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eifrs-full--IssuedCapitalPreferenceShares_iI_dxL_c20240531_z8v3nHEyjCs6" title="::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1464">Nil</span></span> consideration. In connection with the issuance, share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--ProceedsFromCapitalRaised_pn5n6_c20240401__20250331_zGhHvsioGbOc" title="Capital raise">0.4</span> million were recognized during the period (March 31, 2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--ProceedsFromCapitalRaised_dxL_c20250401__20260331_z5G1lcg53wRh" title="Capital raise::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1468">Nil</span></span>). </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="margin: 0">There were no such costs for the year ended March 31, 2024.</p> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="margin: 0">(j)</p></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="margin: 0">Other costs relate to items such as D&amp;O insurance and office rents<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(k)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Included in general and administrative expenses, the Group incurred research and development expenses of $<span id="xdx_90B_eifrs-full--ResearchAndDevelopmentExpense_pn5n6_c20250401__20260331_zfM7bedcetY2" title="Research and development expense">2.6</span> million for the year ended March 31, 2026 (2025: $<span id="xdx_90F_eifrs-full--ResearchAndDevelopmentExpense_pn5n6_c20240401__20250331_zY9NbVfLIrf" title="Research and development expense">1.4</span> million; 2024: $<span id="xdx_90B_eifrs-full--ResearchAndDevelopmentExpense_pn5n6_c20230401__20240331_zx1RssYxAOZf" title="Research and development expense">1.3</span> million) and no research and development expenditure is recognized as an internally generated intangible asset for all years.</td></tr> </table> <p id="xdx_8A3_zDDCOBgf5YO5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutGeneralAndAdministrativeExpensesExplanatory_zVG9t2teR2bi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zL4HqwQAGkt5" style="display: none">SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20250401__20260331_zC3OFCRd1ubc" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20240401__20250331_zdAnqnvkHCN6" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zT9L6KVYZ8Nc" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Notes</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_401_eifrs-full--EmployeeBenefitsExpense_maGAAEz1sj_zRbFQFb4DZ5a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Employees’ benefits</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_F41_zEyMzH352CI6">(a)</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">13,285,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,817,469</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,043,962</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--MergersAndAcquisitionsServicesCost_maGAAEz1sj_zMFVF5JZVrpk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">M&amp;A cost</td><td> </td> <td style="text-align: center"><p id="xdx_F40_zhs7mZ8pi5m3" style="margin: 0">(b)</p></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">3,740,821</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1366">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfessionalFeesExpense_maGAAEz1sj_zt1Ewvih0hJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: center"><span id="xdx_F47_zmYopmqXEgUl">(c)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,937,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,093,658</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">531,245</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--RepairsAndMaintenanceExpense_maGAAEz1sj_zyMP45d7Eht7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IT development and maintenance support</td><td> </td> <td style="text-align: center"><span id="xdx_F43_zADOR7vd9pk5">(d)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,391,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,452,730</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,121,539</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--ImpairmentLossRecognisedInProfitOrLossTradeReceivables_maGAAEz1sj_zASpIDlML5cb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Impairment losses recognized in respect of trade and other receivables</td><td> </td> <td style="text-align: center"><span id="xdx_F43_zEG3C91w1P35">(e)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,211,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,220</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,122</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--AuditorsRemunerationForAuditServices_maGAAEz1sj_zVcejhMyHAk2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Audit fee</td><td> </td> <td style="text-align: center"><span id="xdx_F45_zwhw8uhnpGfe">(f)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,087,013</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">390,349</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">594,224</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--TravellingExpenses_maGAAEz1sj_zcz4QsQzQ154" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Travelling expenses</td><td> </td> <td style="text-align: center"><span id="xdx_F4B_zoWmWxd78AAd">(g)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">377,922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">514,106</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--InvestorRelations_maGAAEz1sj_zC6a08mF3X3l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investor relations</td><td> </td> <td id="xdx_F43_zXV2PMwS0JXg" style="text-align: center">(h)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">488,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,626</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_maGAAEz1sj_zSOxIgAJmYg2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization and depreciation</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">594,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">103,276</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--SharebasedPaymentsExpensesNonemployeeRelated_maGAAEz1sj_zK9WavUmdpce" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based payments expenses (non-employee related)</td><td> </td> <td style="text-align: center"><span id="xdx_F40_zMXGY5Mh09Tk">(i)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">1,022,358</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1398">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OthersGeneralAndAdministrativeExpenses_maGAAEz1sj_zAa1YWzUP4Of" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">903,308</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">593,317</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">433,871</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--GeneralAndAdministrativeExpense_iT_mtGAAEz1sj_z1Kgq3KURoGd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">General and administrative expense</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,501,324</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,344,514</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,363,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 49%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_49B_20250401__20260331_zuzNDIIINLRk" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 15%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 2%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_496_20240401__20250331_zHCfOTnGqIca" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 15%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 2%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_49D_20230401__20240331_z3oFYWvLmj02" style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; width: 15%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year ended</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2026</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2025</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2024</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD </span></td></tr> <tr id="xdx_40C_eifrs-full--WagesAndSalaries_zY0YZLLfcxej" style="font: 10pt Times New Roman, Times, Serif; background-color: #D5F2FF"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic salaries, allowances and all benefits-in-kind</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,232,325 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,865,438 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,581,537 </span></td></tr> <tr id="xdx_403_eifrs-full--PostemploymentBenefitExpenseDefinedContributionPlans_zEgYe4e6Z3Uj" style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pension costs - defined contribution plans</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">425,215 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92,346 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">109,590 </span></td></tr> <tr id="xdx_40D_ecustom--SharebasedPayments_zklG8cNpqn8c" style="font: 10pt Times New Roman, Times, Serif; background-color: #D5F2FF"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share-based payments</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,627,821 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">859,685 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,352,835 </span></td></tr> <tr id="xdx_405_eifrs-full--EmployeeBenefitsExpense_zmk8SIrptzVf" style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total employees’ benefits</span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,285,361 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,817,469 </span></td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,043,962 </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F04_zd8HLeDTCso1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F10_zqXdH1lzQOq4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee benefits mainly comprise salaries, pension cost and share-based payments expenses. The increase in the year ended March 31, 2026 was primarily driven by employee cost associated with the three acquisitions during the year and an increase on the value of share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--ShareBasedPaymentsExpenses_pn5n6_c20250401__20260331_zm5khssItvai" title="Share based payments expenses">5.6</span> million, when compared to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--ShareBasedPaymentsExpenses_pn5n6_c20240401__20250331_z2v3Qk7AZ4Ff" title="Share based payments expenses">0.9</span> million in the year ended March 31, 2025 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--ShareBasedPaymentsExpenses_pn5n6_c20230401__20240331_zKGEpG1Bu376" title="Share based payments expenses">1.4</span> million on the year ended March 31, 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2026, the Group had 114 employees and contractors compared 32 employees and contractors at March 31, 2025 and, 29 employees and contractors as of March 31, 2024.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p id="xdx_F07_zXP8P2EiMSh5" style="margin: 0">(b)</p></td> <td id="xdx_F16_znyFokREf4Sj" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">M&amp;A costs incurred during the year mainly related to legal and due diligence fees related to the three business acquisitions completed. The costs also include fees related to one transaction the Company decided not to pursue after due diligence and fees for the proposed transaction with Resulticks Global Companies Pte. Ltd (“Resulticks”) that is still under discussion. There were no such costs during the years ended March 31, 2025 or 2024.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0F_zj6zNCuYXAHa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F11_z7oI2y0cog05" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in professional fees in the year ended March 31, 2026 can, in part, be attributed to the cost incurred in relation to being a public company following the IPO in January 2025. Upon the successful closing of the IPO, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eifrs-full--OtherComponentsOfDeferredTaxExpenseIncome_pn5n6_c20240401__20250331_z7BSBA2qWz07" title="Deferred IPO expenses">1.4</span> million IPO related costs were capitalized against the share premium account with $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eifrs-full--IssuedCapitalOrdinaryShares_iI_pn5n6_c20250331_z30glqf1eGjf" title="Share capital premium">1.7</span> million recorded as an expense in the statement of profit or loss during the year ended March 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2025 Diginex advanced non-refundable fees $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--NonrefundableFees_pn5n6_c20240401__20250331_z0Ozu3Oizs8d" title="Non-refundable fees">0.7</span> million in relation to memoranda of understanding signed with Nomas Global Investments-LLC-S.P.C. (“Nomas MOU”) and Al Noor Legal Consultants FZE (“Al Noor MOU”) to assist the Company with listing on Abu Dhabi Securities Exchange and raising capital. At March 31, 2025 these amounts were held on the balance sheet as deferred expenses. During the year ended March 31, 2026, Diginex further advanced $<span id="xdx_905_ecustom--DeferredExpenses_iI_pn5n6_c20260331_z8bclMSbCtM8" title="Deferred expenses">0.1</span> million under Al Noor MOU. Whilst the project is still possible the progress has been slow as the Company stabilizes its M&amp;A activity, as a result Diginex has taken the decision to recognize the total advanced funding of $<span id="xdx_90D_ecustom--MarketingAndAdvertisingExpens_pn5n6_c20250401__20260331_zj4tmtuUZ9Jf" title="Marketing and advertising expense">0.8</span> million in the P&amp;L for the year ended March 31, 2026.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F01_z7bPH8p6X1r2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F18_zHTSJ0FAUK26" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IT development and maintenance support costs consist primarily of costs associated with the engagement of third party IT engineers to drive the performance and feature enhancement of the Group’s products. The increase in the year ended March 31, 2026 is primarily due to the acquisitions, whilst cost reduction during the years ended March 31, 2025 and 2024, in part, has been a result of the decision not to focus on customization projects but focus on feature and functionality enhancements to the software solutions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F02_zk03VRPTMaB5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F17_zUzqlHb6Qbs3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment losses recognized in respect of trade and other receivables increased in the year ended March 31, 2026 mainly due to: i) expected credit losses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_ecustom--ExpectedCreditLosses_iI_pn5n6_c20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LoanToResulticksMember_zOgN3plW3KRc" title="Expected credit losses">0.3</span> million provided against a loan to Resulticks (included within other receivables); and ii) expected credit losses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_ecustom--ExpectedCreditLosses_iI_pn5n6_c20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--SubsriptionMember_zgpEEJUQSI47" title="Expected credit losses">0.7</span> million provided against a software subscription customer. The remaining increase is primarily driven by the three corporate acquisitions completed during the year and a general increase in the gross trade and other receivables balance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0A_zaNO8q30TnCd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_z66doW7nDdR8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in audit fees during the year ended March 2026 was driven by an increase in the Group audit fee which was driven by the increased size of the Group and the first Sarbanes Oxley audit following the Group being categorized as a large accelerated filer at March 31, 2026. The amounts for years ended March 31, 2025 and 2024 primarily related to the audits of the Group’s consolidated financial statements in accordance with the standards of the Public Company Accounting Oversight Board (“PCAOB”) in connection with the Company’s IPO. The audit fees incurred in 2025 were mainly attributable to the audit of the financial year ended March 31, 2025, while the fees incurred during the year ended March 31, 2024 covered the audits of the financial years ended March 31, 2022, 2023, and 2024 as Diginex prepared for its IPO that completed in January, 2025.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0A_zWngVfEgWj5a" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1E_zC2XE3ZaaQHk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, travelling expenses increased as the Group engaged in M&amp;A activity and sought business opportunities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Travel costs in the years ended March 31, 2025 and 2024 related primarily to meeting investors and seeking new business opportunities.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td id="xdx_F03_zs20Hu99Np1e" style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(h)</td> <td style="font: 10pt Times New Roman, Times, Serif"><p id="xdx_F15_zEbeeny6WwB8" style="margin: 0; text-align: justify">During the year ended March 2026, the Group continued to engage with professional investor relations team to support the Group’s public communications as a newly listed company. This engagement commended during the lead up to the IPO in January 2025.</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0F_zlW3g0J5HD4f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_F19_zyStaUPyftF7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eifrs-full--ShareIssueRelatedCost_pn5n6_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonEmployeeRelatedMember_zIXUBotZ05K2" title="Capital raise">1.0</span> million charge in the year ended March 2026 relates to the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonEmployeeRelatedMember_zzTx7r686dv" title="Number of shares issued">62,074</span> Ordinary Shares (Post-Share Consolidation: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_ecustom--PostShareConsolidationShares_iI_pid_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonEmployeeRelatedMember_zPB3ykQNAg0h" title="Post-Share Consolidation shares">7,759</span> Ordinary Shares) to the individual that introduced Matter. This equated to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_ecustom--TransactionFeePercent_iI_pid_dp_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonEmployeeRelatedMember_ziB31hRW4U3k" title="Transaction fee percent">5</span>% of the Matter transaction value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2024, the Group completed an $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_ecustom--ProceedsFromCapitalRaised_pn5n6_c20240527__20240527__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zG8NANZmwoQl" title="Capital raise">8.0</span> million capital raise with Rhino Ventures (the “Capital Raise”), which triggered an anti-dilution clause in the Articles of Association of DSL and resulted in <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_ecustom--NumberOfSharesIssuedForShareBasedPayments_iI_c20240531_zNACdTcIr2Kl" title="Shares issued">151</span> Series A Preferred Shares of DSL being issued to HBM IV, Inc. for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eifrs-full--IssuedCapitalPreferenceShares_iI_dxL_c20240531_z8v3nHEyjCs6" title="::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1464">Nil</span></span> consideration. In connection with the issuance, share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--ProceedsFromCapitalRaised_pn5n6_c20240401__20250331_zGhHvsioGbOc" title="Capital raise">0.4</span> million were recognized during the period (March 31, 2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--ProceedsFromCapitalRaised_dxL_c20250401__20260331_z5G1lcg53wRh" title="Capital raise::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1468">Nil</span></span>). </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="margin: 0">There were no such costs for the year ended March 31, 2024.</p> <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><p style="margin: 0">(j)</p></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="margin: 0">Other costs relate to items such as D&amp;O insurance and office rents<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(k)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Included in general and administrative expenses, the Group incurred research and development expenses of $<span id="xdx_90B_eifrs-full--ResearchAndDevelopmentExpense_pn5n6_c20250401__20260331_zfM7bedcetY2" title="Research and development expense">2.6</span> million for the year ended March 31, 2026 (2025: $<span id="xdx_90F_eifrs-full--ResearchAndDevelopmentExpense_pn5n6_c20240401__20250331_zY9NbVfLIrf" title="Research and development expense">1.4</span> million; 2024: $<span id="xdx_90B_eifrs-full--ResearchAndDevelopmentExpense_pn5n6_c20230401__20240331_zx1RssYxAOZf" title="Research and development expense">1.3</span> million) and no research and development expenditure is recognized as an internally generated intangible asset for all years.</td></tr> </table> 13285361 4817469 5043962 3740821 2937976 2093658 531245 2391584 1452730 2121539 1211627 9220 21122 1087013 390349 594224 837832 377922 514106 488660 114626 594784 125575 103276 1022358 369648 903308 593317 433871 28501324 10344514 9363345 7232325 3865438 3581537 425215 92346 109590 5627821 859685 1352835 13285361 4817469 5043962 5600000 900000 1400000 1400000 1700000 700000 100000 800000 300000 700000 1000000.0 62074 7759 0.05 8000000.0 151 400000 2600000 1400000 1300000 <p id="xdx_805_eifrs-full--DisclosureOfOtherOperatingIncomeExplanatory_zP6uq53LUkC7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>7 <span id="xdx_824_z3fagMvlpNq2">OTHER INCOME, GAINS or (LOSSES)</span> </b></span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutOtherOperatingIncomeExplanatory_zDreb786Jjj8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 11pt"><span id="xdx_8B4_zMcSAzJ0dDYd">SCHEDULE OF OTHER INCOME, GAINS OR LOSSES</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20250401__20260331_znaIPqTcxlG1" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20240401__20250331_zhdptbNw9tu6" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230401__20240331_z0jKtiOuwDjc" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Notes</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value change</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GainLossOnFairValueOfPreferredShares_maOIEFSzQi2_zqjvAvJ5dtYl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%">Preferred Shares</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_F4F_zWYyhJjg3YIi">(a)</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1480">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,117,648</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,101,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LossOnFairValueConvertibleLoanNotes_iN_di_msOIEFSzQi2_zaOHINFvllx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Convertible loan notes</td><td> </td> <td style="text-align: center"><span id="xdx_F43_zSxOHOIBIsQ7">(b)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1484">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(639,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(374,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--OtherInterestIncome_maOIEFSzQi2_zsV4q6EHXgc8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other interest income</td><td> </td> <td style="text-align: center"><span id="xdx_F45_z3VhS5YR4Qfi">(c)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">601,370</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1489">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1490">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--GainOnFairValueOfBankInterestIncome_maOIEFSzQi2_zRUruwmvBbph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank interest income</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">873</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GainOnFairValueOfSubsidiesFromGovernmentAuthorities_maOIEFSzQi2_zJ34Aaumfqy7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subsidies from government authorities</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,230</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ImpairmentLossOnGoodwill_maOIEFSzQi2_zhuJCM12ivea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Impairment loss on goodwill</td><td> </td> <td style="text-align: center"><span id="xdx_F4E_z0XGmON1y0Je">(d)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,950,440</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1501">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1502">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherGainsLosses_maOIEFSzQi2_zYJaQ9arusl7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,591</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,885</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_iT_mtOIEFSzQi2_zaR0zBTXO6X9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value change</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,279,948</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,501,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,753,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F03_zhCGMl9nZmp7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td id="xdx_F14_zSsU09ut80Pl" style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In July 2021, DSL allotted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20210731__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z9xK75VipwJb">3,000</span> Preferred Shares to a new shareholder for a consideration of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eifrs-full--IssuedCapitalPreferenceShares_iI_c20210731__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zHFfYfkt96ng">6,000,000</span>. Preferred Shares were fair valued, using an equity allocation model at the end of each reporting period, which resulted in a gain of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_ecustom--GainLossOnFairValueOfPreferredShares_pn5n6_c20240401__20250331_zP2Gs8fYZLBi" title="Gain (loss) on fair value of preferred shares">4.1</span> million and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_ecustom--GainLossOnFairValueOfPreferredShares_pn5n6_c20230401__20240331_zmGQ3XdHk8g7" title="Gain (loss) on fair value of preferred shares">4.1</span> million for each of the year ended March 31, 2025 and 2024 respectively (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_ecustom--GainLossOnFairValueOfPreferredShares_dixL_c20250401__20260331_zJ3UYyfxpzCe" title="Gain (loss) on fair value of preferred shares::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1519">Nil</span></span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, following the Company’s registration statement Form F-1 being declared effective by the SEC, the outstanding <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eifrs-full--NumberOfSharesOutstanding_iI_c20241220__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zsoHQtGP7jk2" title="Number of shares outstanding">2,583,820</span> Preferred Shares were converted into Ordinary Shares on a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eifrs-full--BorrowingsInterestRateBasis_c20241220__20241220_zUXYNik8Zcda" title="Borrowings, interest rate basis">1:1</span> basis with <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eifrs-full--NumberOfSharesOutstanding_iI_c20241220__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_zqvXhfONf285">2,583,820</span> Ordinary Shares being issued. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eifrs-full--NumberOfSharesOutstanding_iI_do_c20260331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zU7nZheNasp3" title="Number of shares outstanding">No</span> Preferred Shares outstanding since then.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F02_ziieJsptaZs8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span id="xdx_F10_zaBXnoGcMlmf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--ConvertibleLoanPercentage_dp_c20250401__20260331_zFJK7KhnvI66" title="Convertible loan, percentage">8</span>% 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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_ecustom--NetFairValueLossOfConvertibleLoanNotes_pn5n6_c20240401__20250331_zD4GeXRzPAqd" title="Loss on fair value convertible loan notes">0.6</span> million and<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_ecustom--LossOnFairValueConvertibleLoanNotes_pn5n6_c20230401__20240331_z3pL7h105h79" title="Loss on fair value convertible loan notes"> 0.4</span> million for each of the year ended March 31, 2025 and 2024 respectively (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_ecustom--LossOnFairValueConvertibleLoanNotes_dxL_c20250401__20260331_zoAXki9tnbTb" title="Loss on fair value convertible loan notes::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1535">Nil</span></span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, following the Company’s registration statement being declared effective by the SEC, all the outstanding Notes with an aggregate face value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eifrs-full--NotionalAmount_iI_c20241220_zXI12yyflau9" title="Notional amount">4,350,000</span> and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eifrs-full--InterestPayable_iI_c20241220_zAIlXKiJ87Yg" title="Interest payable">751,781</span>, totaling $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_ecustom--ConvertibleLoanNotes_iI_c20241220_zVab28t9D4g2" title="Convertible loan notes">5,101,781</span>, were converted into Ordinary Shares at a conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eifrs-full--ParValuePerShare_iI_c20241220_zIso3C37zzl6" title="Par value per share">2.17 </span>resulting in the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_ecustom--NumberOfConvertedSharesIssued_iI_c20241220_zeFYTisz73v1" title="Number of converted shares issued">2,347,134</span> Ordinary Shares. There are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_ecustom--ConvertibleLoanNotes_iI_do_c20260331_zuiH5Lz4jTl6" title="Convertible loan notes">no</span> Notes still outstanding</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F02_zlsLTD60sAp8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F16_zvQqFjxNEx7f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other interest income represents the interest earned from advances to Resulticks. For details of the advances to Resulticks, see note 15.4.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zj0P2zjq4Kv8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span id="xdx_F10_z4yUerbrqFAi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment loss is recognized on goodwill arising from the acquisition of Matter on the date of initial recognition. For details, see note 11.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> </table> <p id="xdx_8A1_z01CiNOQm965" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutOtherOperatingIncomeExplanatory_zDreb786Jjj8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 11pt"><span id="xdx_8B4_zMcSAzJ0dDYd">SCHEDULE OF OTHER INCOME, GAINS OR LOSSES</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20250401__20260331_znaIPqTcxlG1" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20240401__20250331_zhdptbNw9tu6" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230401__20240331_z0jKtiOuwDjc" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Notes</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value change</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GainLossOnFairValueOfPreferredShares_maOIEFSzQi2_zqjvAvJ5dtYl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 40%">Preferred Shares</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_F4F_zWYyhJjg3YIi">(a)</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1480">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,117,648</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,101,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LossOnFairValueConvertibleLoanNotes_iN_di_msOIEFSzQi2_zaOHINFvllx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Convertible loan notes</td><td> </td> <td style="text-align: center"><span id="xdx_F43_zSxOHOIBIsQ7">(b)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1484">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(639,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(374,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--OtherInterestIncome_maOIEFSzQi2_zsV4q6EHXgc8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other interest income</td><td> </td> <td style="text-align: center"><span id="xdx_F45_z3VhS5YR4Qfi">(c)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">601,370</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1489">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1490">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--GainOnFairValueOfBankInterestIncome_maOIEFSzQi2_zRUruwmvBbph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank interest income</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">873</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GainOnFairValueOfSubsidiesFromGovernmentAuthorities_maOIEFSzQi2_zJ34Aaumfqy7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subsidies from government authorities</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,230</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ImpairmentLossOnGoodwill_maOIEFSzQi2_zhuJCM12ivea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Impairment loss on goodwill</td><td> </td> <td style="text-align: center"><span id="xdx_F4E_z0XGmON1y0Je">(d)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,950,440</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1501">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1502">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherGainsLosses_maOIEFSzQi2_zYJaQ9arusl7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,591</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,885</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_iT_mtOIEFSzQi2_zaR0zBTXO6X9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value change</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,279,948</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,501,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,753,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F03_zhCGMl9nZmp7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td id="xdx_F14_zSsU09ut80Pl" style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In July 2021, DSL allotted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20210731__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z9xK75VipwJb">3,000</span> Preferred Shares to a new shareholder for a consideration of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eifrs-full--IssuedCapitalPreferenceShares_iI_c20210731__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zHFfYfkt96ng">6,000,000</span>. Preferred Shares were fair valued, using an equity allocation model at the end of each reporting period, which resulted in a gain of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_ecustom--GainLossOnFairValueOfPreferredShares_pn5n6_c20240401__20250331_zP2Gs8fYZLBi" title="Gain (loss) on fair value of preferred shares">4.1</span> million and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_ecustom--GainLossOnFairValueOfPreferredShares_pn5n6_c20230401__20240331_zmGQ3XdHk8g7" title="Gain (loss) on fair value of preferred shares">4.1</span> million for each of the year ended March 31, 2025 and 2024 respectively (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_ecustom--GainLossOnFairValueOfPreferredShares_dixL_c20250401__20260331_zJ3UYyfxpzCe" title="Gain (loss) on fair value of preferred shares::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1519">Nil</span></span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, following the Company’s registration statement Form F-1 being declared effective by the SEC, the outstanding <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eifrs-full--NumberOfSharesOutstanding_iI_c20241220__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zsoHQtGP7jk2" title="Number of shares outstanding">2,583,820</span> Preferred Shares were converted into Ordinary Shares on a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eifrs-full--BorrowingsInterestRateBasis_c20241220__20241220_zUXYNik8Zcda" title="Borrowings, interest rate basis">1:1</span> basis with <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eifrs-full--NumberOfSharesOutstanding_iI_c20241220__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_zqvXhfONf285">2,583,820</span> Ordinary Shares being issued. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eifrs-full--NumberOfSharesOutstanding_iI_do_c20260331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zU7nZheNasp3" title="Number of shares outstanding">No</span> Preferred Shares outstanding since then.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F02_ziieJsptaZs8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span id="xdx_F10_zaBXnoGcMlmf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--ConvertibleLoanPercentage_dp_c20250401__20260331_zFJK7KhnvI66" title="Convertible loan, percentage">8</span>% 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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_ecustom--NetFairValueLossOfConvertibleLoanNotes_pn5n6_c20240401__20250331_zD4GeXRzPAqd" title="Loss on fair value convertible loan notes">0.6</span> million and<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_ecustom--LossOnFairValueConvertibleLoanNotes_pn5n6_c20230401__20240331_z3pL7h105h79" title="Loss on fair value convertible loan notes"> 0.4</span> million for each of the year ended March 31, 2025 and 2024 respectively (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_ecustom--LossOnFairValueConvertibleLoanNotes_dxL_c20250401__20260331_zoAXki9tnbTb" title="Loss on fair value convertible loan notes::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1535">Nil</span></span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, following the Company’s registration statement being declared effective by the SEC, all the outstanding Notes with an aggregate face value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eifrs-full--NotionalAmount_iI_c20241220_zXI12yyflau9" title="Notional amount">4,350,000</span> and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eifrs-full--InterestPayable_iI_c20241220_zAIlXKiJ87Yg" title="Interest payable">751,781</span>, totaling $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_ecustom--ConvertibleLoanNotes_iI_c20241220_zVab28t9D4g2" title="Convertible loan notes">5,101,781</span>, were converted into Ordinary Shares at a conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eifrs-full--ParValuePerShare_iI_c20241220_zIso3C37zzl6" title="Par value per share">2.17 </span>resulting in the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_ecustom--NumberOfConvertedSharesIssued_iI_c20241220_zeFYTisz73v1" title="Number of converted shares issued">2,347,134</span> Ordinary Shares. There are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_ecustom--ConvertibleLoanNotes_iI_do_c20260331_zuiH5Lz4jTl6" title="Convertible loan notes">no</span> Notes still outstanding</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F02_zlsLTD60sAp8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F16_zvQqFjxNEx7f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other interest income represents the interest earned from advances to Resulticks. For details of the advances to Resulticks, see note 15.4.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zj0P2zjq4Kv8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span id="xdx_F10_z4yUerbrqFAi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment loss is recognized on goodwill arising from the acquisition of Matter on the date of initial recognition. For details, see note 11.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> </table> 4117648 4101000 639000 374000 601370 10295 85 873 38236 22454 19230 -6950440 20591 13 6885 -6279948 3501200 3753988 3000 6000000 4100000 4100000 2583820 1:1 2583820 0 0.08 600000 400000 4350000 751781 5101781 2.17 2347134 0 <p id="xdx_800_eifrs-full--DisclosureOfFinanceCostExplanatory_zJYAPS6rm1z1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>8 <span id="xdx_824_zA4jUZ8OIZk7">FINANCE COSTS, NET</span></b></span></p> <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutFinanceCostExplanatory_zorrLOaMDXY1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_z2IRhrdJIYc7" style="display: none">SCHEDULE OF FINANCE COSTS, NET</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250401__20260331_zTq4N1DBXg3" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20240401__20250331_zrizlpgl6BT1" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20230401__20240331_zmOhb2bsegug" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest on</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InterestOnConvertibleLoanNotes_maFCzTzo_zrGPlJR5SYb7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 52%; text-align: left">Convertible loan notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1555">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">238,960</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">266,520</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InterestOnLoanFromImmediateHoldingCompany_maFCzTzo_z2mstykhDQz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loan from immediate holding company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1559">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,584</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--InterestOnLoanFromRelatedParty_iN_di_msFCzTzo_zm286gSQzKZ4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loan from a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1563">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,219</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--InterestOnLeaseLiability_iN_di_msFCzTzo_z4TPtGAic73d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,328</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InterestOnOther_iN_di_msFCzTzo_z4jlqNRHenZf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,617</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1572">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1573">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinanceCosts_iT_mtFCzTzo_zij47ms1m8ya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance costs</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">410,167</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">552,651</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_8A7_zjn0zRTczQUk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutFinanceCostExplanatory_zorrLOaMDXY1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_z2IRhrdJIYc7" style="display: none">SCHEDULE OF FINANCE COSTS, NET</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250401__20260331_zTq4N1DBXg3" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20240401__20250331_zrizlpgl6BT1" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20230401__20240331_zmOhb2bsegug" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest on</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InterestOnConvertibleLoanNotes_maFCzTzo_zrGPlJR5SYb7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 52%; text-align: left">Convertible loan notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1555">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">238,960</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">266,520</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InterestOnLoanFromImmediateHoldingCompany_maFCzTzo_z2mstykhDQz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loan from immediate holding company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1559">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,584</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--InterestOnLoanFromRelatedParty_iN_di_msFCzTzo_zm286gSQzKZ4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loan from a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1563">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,219</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--InterestOnLeaseLiability_iN_di_msFCzTzo_z4TPtGAic73d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,328</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InterestOnOther_iN_di_msFCzTzo_z4jlqNRHenZf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,617</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1572">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1573">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinanceCosts_iT_mtFCzTzo_zij47ms1m8ya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance costs</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">410,167</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">552,651</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> 238960 266520 129423 187584 -24548 -80219 -12134 -17236 -18328 -7617 19751 410167 552651 <p id="xdx_800_eifrs-full--DisclosureOfIncomeTaxExplanatory_zDULpXUovj1g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>9 <span id="xdx_82D_zFERD4XEDrrf">INCOME TAX EXPENSE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, current income tax expense of $<span id="xdx_90E_eifrs-full--CurrentTaxExpenseIncome_c20250401__20260331_zr6QVfRlFPE9" title="Current income tax expense">61,515</span> mainly represented the withholding tax in connection services fee earned in India that were received during the year and deferred income tax credit of $<span id="xdx_90D_eifrs-full--DeferredTaxExpenseIncome_c20250401__20260331_zjwIR8xbXdLg" title="Deferred income tax credit">100,508</span> are recognized during the year. There was no other current or deferred tax expense for current year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2024, income tax expense of the Group represented under-provision of current tax from 2022 of a subsidiary in United States of America. There was no other current tax expense or deferred tax expense for that year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There was no current or deferred tax expense for each of the year ended March 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.1 Current income taxes</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_ecustom--DescriptionOfProfitsTaxRates_c20250401__20260331_zoDzimh6Uixl" title="Description of profits tax rates">Under the two-tiered profits tax rates regime of Hong Kong Profits Tax, the first HK$2 million (c.$250,000) of profits of the qualifying group entity will be taxed at 8.25%, and profits above HK$2 million (c.$250,000) will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Following acquisition during the year the Group now has a taxable presence in Germany, France, Bulgaria and Denmark. The Group is also now exposed to tax in Abu Dhabi following the incorporation of an entity there. The current tax rate in Abu Dhabi for the Group is <span id="xdx_90F_eifrs-full--TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods_pid_dp_c20250401__20260331_zrXg3vMcWX72" title="Current tax rate">0</span>%.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfFederalCorporateIncomeTax_c20250401__20260331_zf8Zt2Qxyhr2" title="Description of federal corporate income tax">The Group’s subsidiary in Germany is subject to federal corporate income tax (Körperschaftsteuer) at a rate of 15.0%, a solidarity surcharge (Solidaritätszuschlag) of 5.5% on the corporate tax liability, and municipal trade tax (Gewerbesteuer). With a municipal multiplier (Hebesatz) of 410% in Berlin, the effective trade tax rate is 14.35%, resulting in a combined effective statutory tax rate of 30.175%.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s subsidiary in France and Denmark is subject to corporate income tax at a standard rate of<span id="xdx_90B_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_c20250401__20260331_zLLwyUxsLC5f" title="Corporate income tax"> 25.0</span>% and a flat rate of <span id="xdx_902_ecustom--FlatRatePercentage_pid_dp_c20250401__20260331_z0Sr9maRNGx3" title="Flat rate percentage">22.0</span>%, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taxes charged on profits assessable elsewhere have been calculated at the rates of tax prevailing in the countries in which the Group operates, based on existing legislation, interpretation and practices in respect thereof.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutIncomeTaxesExplanatory_zZMfOytmKXVd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The income tax expense for the year can be reconciled to the loss for the year per the consolidated statement of profit or loss and other comprehensive income as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_z2EP287Lztd" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF CURRENT INCOME TAXES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20250401__20260331_zsyX3dL1cCjf" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zi5jpbi4cDF5" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zFLz46JXDTA4" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_404_eifrs-full--ProfitLossBeforeTax_z7VQAZaubie4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Loss before tax</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(31,185,275</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(5,212,879</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(4,862,470</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOzABu_zgxmHbFvqAn7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Notional tax calculated at the rates applicable to profits in the tax jurisdictions concerned</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,998,482</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(381,348</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(821,825</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_maITECOzABu_z0zQeOVRW6A2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of expenses that are not deductible</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">377,120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">405,775</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TaxEffectOfRevenuesExemptFromTaxation2011_iN_di_msITECOzABu_zFUftL1M1LLc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax effect of income that are not taxable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1609">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1610">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(676,665</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--TaxEffectOfTaxLossesNotRecognized_maITECOzABu_zav2FeX5ZT39" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of tax losses not recognized</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,721,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">166,329</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,092,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TaxEffectOfTaxPaidDuringTheYear_maITECOzABu_zVqgkmGRp3ve" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Withholding tax paid during the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(60,750</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1618">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1619">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TaxEffectOfRevenuesUnderprovisionInPriorYears_maITECOzABu_z9NedKqhOfJi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Under-provision in prior years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1621">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1622">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,917</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--TaxEffectOfRevenuesOther_maITECOzABu_zTeC86Edrgue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(765</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1626">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1627">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_iNT_di_mtITECOzABu_zdXwbTZ89mV9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax credit (expense)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">38,992</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1630">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,917</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A7_zI7OPtU4i5Kg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.2 Deferred income taxes</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_893_ecustom--DisclosureOfDetailedInformationAboutDeferredIncomeTaxesExplanatory_zE5DCYIfyL8e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zT7IyperQWv2" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF DEFERRED INCOME TAXES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250401__20260331_zd3axR7t8hR9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Deferred tax liability</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_405_eifrs-full--DeferredTaxLiabilities_iS_zuUFsmbBCXAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2024, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1635">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_zlFv4gz4MQz1" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Arising on acquisition of subsidiaries (note 27)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,862,585</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--DeferredTaxExpenseIncome_iN_di_zkdA9XlVRY3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Credit to profit or loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100,508</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--DeferredTaxLiabilities_iE_z3RPZE2jv9C9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,762,077</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_8A5_z06S3OLcqsz7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset tax recoverable against current income tax liabilities and when the deferred income taxes relate to the same fiscal authority.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has accumulated tax losses of $<span id="xdx_90C_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20250401__20260331_zBmBxNoWoPB2" title="Accumulated tax losses">94,791,077</span> at March 31, 2026 (2025: $<span id="xdx_904_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_c20240401__20250331_zvIIEunG91xa" title="Accumulated tax losses">22,775,852</span>) that are substantially available indefinitely for offsetting against future taxable profits of the respective group companies in which the losses arose. No deferred tax asset has been recognized in respect of the tax losses. Taxable losses for the year ended March 31, 2026 increased materially following the three acquisitions during the year. The incremental losses associated with the acquisitions amounted to $<span id="xdx_90F_ecustom--IncrementalLosses_pp0p0_c20250401__20260331_z1XCK6Gy5AK2" title="Incremental losses">66,199,872</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ultimate realization of unused tax losses is dependent upon the generation of sufficient future taxable profits during the periods in which those temporary differences become deductible. In determining the recognition of a deferred tax asset, management considered the future profitability of the Group. While management expects the Group to return profits in the future, there is still an element of uncertainty and as such, no deferred tax asset has been recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <br/></span></p> 61515 100508 Under the two-tiered profits tax rates regime of Hong Kong Profits Tax, the first HK$2 million (c.$250,000) of profits of the qualifying group entity will be taxed at 8.25%, and profits above HK$2 million (c.$250,000) will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%. 0 The Group’s subsidiary in Germany is subject to federal corporate income tax (Körperschaftsteuer) at a rate of 15.0%, a solidarity surcharge (Solidaritätszuschlag) of 5.5% on the corporate tax liability, and municipal trade tax (Gewerbesteuer). With a municipal multiplier (Hebesatz) of 410% in Berlin, the effective trade tax rate is 14.35%, resulting in a combined effective statutory tax rate of 30.175%. 0.250 0.220 <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutIncomeTaxesExplanatory_zZMfOytmKXVd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The income tax expense for the year can be reconciled to the loss for the year per the consolidated statement of profit or loss and other comprehensive income as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_z2EP287Lztd" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF CURRENT INCOME TAXES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20250401__20260331_zsyX3dL1cCjf" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zi5jpbi4cDF5" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zFLz46JXDTA4" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_404_eifrs-full--ProfitLossBeforeTax_z7VQAZaubie4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Loss before tax</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(31,185,275</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(5,212,879</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(4,862,470</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOzABu_zgxmHbFvqAn7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Notional tax calculated at the rates applicable to profits in the tax jurisdictions concerned</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,998,482</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(381,348</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(821,825</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_maITECOzABu_z0zQeOVRW6A2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of expenses that are not deductible</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">377,120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">215,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">405,775</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TaxEffectOfRevenuesExemptFromTaxation2011_iN_di_msITECOzABu_zFUftL1M1LLc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax effect of income that are not taxable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1609">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1610">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(676,665</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--TaxEffectOfTaxLossesNotRecognized_maITECOzABu_zav2FeX5ZT39" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of tax losses not recognized</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,721,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">166,329</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,092,715</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TaxEffectOfTaxPaidDuringTheYear_maITECOzABu_zVqgkmGRp3ve" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Withholding tax paid during the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(60,750</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1618">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1619">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--TaxEffectOfRevenuesUnderprovisionInPriorYears_maITECOzABu_z9NedKqhOfJi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Under-provision in prior years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1621">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1622">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,917</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--TaxEffectOfRevenuesOther_maITECOzABu_zTeC86Edrgue" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(765</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1626">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1627">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_iNT_di_mtITECOzABu_zdXwbTZ89mV9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax credit (expense)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">38,992</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1630">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,917</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> -31185275 -5212879 -4862470 -1998482 -381348 -821825 377120 215019 405775 676665 1721869 166329 1092715 -60750 -8917 -765 -38992 8917 <p id="xdx_893_ecustom--DisclosureOfDetailedInformationAboutDeferredIncomeTaxesExplanatory_zE5DCYIfyL8e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zT7IyperQWv2" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF DEFERRED INCOME TAXES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250401__20260331_zd3axR7t8hR9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Deferred tax liability</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_405_eifrs-full--DeferredTaxLiabilities_iS_zuUFsmbBCXAi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2024, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1635">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset_zlFv4gz4MQz1" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Arising on acquisition of subsidiaries (note 27)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,862,585</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--DeferredTaxExpenseIncome_iN_di_zkdA9XlVRY3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Credit to profit or loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100,508</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--DeferredTaxLiabilities_iE_z3RPZE2jv9C9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,762,077</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> 1862585 100508 1762077 94791077 22775852 66199872 <p id="xdx_80F_eifrs-full--DisclosureOfEarningsPerShareExplanatory_zfxlEjdha80a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>10 <span id="xdx_827_zKtmyZB8Wesl">LOSS PER SHARE</span></b></span></p> <p id="xdx_895_eifrs-full--EarningsPerShareExplanatory_zpJ38ibntCY6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zIBa5TnYrZqe" style="display: none">SCHEDULE OF LOSS PER SHARE</span><span> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250401__20260331_zykRLk4LSTw7" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20240401__20250331_zDVEt3LKhNWa" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zsqsGQxKnNR6" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Loss for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfitLoss_zRDMZsIox7Zb" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Loss for the year for the purpose of basic loss per share</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(31,146,283</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(5,212,879</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(4,871,387</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of dilutive potential ordinary shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Fair value change of Preferred Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--FairValueChangeOfPreferredShares_c20250401__20260331_zAAXi27nusMf" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of preferred shares"><span style="-sec-ix-hidden: xdx2ixbrl1657">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--FairValueChangeOfPreferredShares_c20240401__20250331_z3Wo6mwvn9sj" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of preferred shares">(4,117,648</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--FairValueChangeOfPreferredShares_c20230401__20240331_zJ0WwZfpiJTc" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of preferred shares">(4,101,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--ProfitLossDiluted_zzyjRvj9LQ0f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss for the year for the purpose of diluted loss per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(31,146,283</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(9,330,527</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,972,387</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Number of shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--WeightedAverageShares_zlcb1gNlioPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of ordinary shares for the purpose of basic loss per share (post-Share Consolidation)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,878,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,664,305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,514,886</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of dilutive potential ordinary shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Preferred Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--PreferredSharesPostRecapitalization_c20250401__20260331_zKreZKOFoD1k" style="border-bottom: Black 1pt solid; text-align: right" title="Preferred shares - post-recapitalization"><span style="-sec-ix-hidden: xdx2ixbrl1671">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--PreferredSharesPostRecapitalization_c20240401__20250331_zuqnk0Q2Gb6i" style="border-bottom: Black 1pt solid; text-align: right" title="Preferred shares - post-recapitalization">1,861,766</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--PreferredSharesPostRecapitalization_c20230401__20240331_zy14QhjO8oz7" style="border-bottom: Black 1pt solid; text-align: right" title="Preferred shares - post-recapitalization">2,460,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdjustedWeightedAverageShares_zjZLjHfkbt26" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of ordinary shares for the purpose of diluted loss per share (post-Share Consolidation)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,878,847</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,526,071</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,974,886</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_znYSEskEEJL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to the losses during the years ended March 31, 2024, 2025 and 2026, certain anti-dilutive instruments were excluded from the calculation of diluted loss per share. The excluded instruments, which are determined as anti-dilutive, include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taken into account the effect of Share Consolidation (as defined in note 21) on April 28, 2026, <span id="xdx_907_ecustom--ShareOptionAward_iI_c20260428__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zTrurEQVpoC8" title="Share option awards">518,503</span> share option awards, <span id="xdx_903_ecustom--ShareGranted_c20260428__20260428__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_z8KOp2BBusXh" title="Share granted">12,263</span> performance share units, <span id="xdx_90C_ecustom--ShareGranted_c20260428__20260428__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zqsyR17MUwHh" title="Share granted">24,675</span> vested and unvested restricted share units and <span id="xdx_901_ecustom--ShareOptionAward_iI_c20260331_zvIoqWVj9MD2" title="Share option awards">21,948</span> incentive shares at March 31, 2026 (2025: <span id="xdx_907_ecustom--ShareOptionAward_iI_c20250331_z8bXVd6FMMxf" title="Share option awards">780,058</span> share option awards; 2024: <span id="xdx_901_ecustom--ShareOptionAward_iI_c20240331_z91RGTYrwMJ8" title="Share option awards">1,585,880</span> (pre-capitalization <span id="xdx_905_ecustom--ShareOptionExercisableRecapitalized_c20230401__20240331_zUBfhpxBL0Sl" title="Share option exercisable recapitalized">1,943</span>) share option awards), see note 24; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: line-through">●</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferred Shares of <span id="xdx_90A_ecustom--PreferredShare_iI_c20240331_zIqJXMAb0gH4" title="Preferred shares">3,000</span> shares, with recapitalized amount of<span id="xdx_900_ecustom--PreferredSharesPostRecapitalization_c20230401__20240331_zifWle3Ki1H9" title="Preferred shares - post-recapitalization"> 2,460,000</span>, at March 31, 2024 (2025 and 2026: N/A); and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible loan notes with aggregate face values of $<span id="xdx_90E_ecustom--ConvertibleLoan_c20230401__20240331_zu0lvbh1oWI" title="Convertible loan">3,350,000</span> March 31, 2024 (2025 and 2026: N/A).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_895_eifrs-full--EarningsPerShareExplanatory_zpJ38ibntCY6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zIBa5TnYrZqe" style="display: none">SCHEDULE OF LOSS PER SHARE</span><span> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250401__20260331_zykRLk4LSTw7" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20240401__20250331_zDVEt3LKhNWa" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zsqsGQxKnNR6" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Loss for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfitLoss_zRDMZsIox7Zb" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Loss for the year for the purpose of basic loss per share</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(31,146,283</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(5,212,879</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">(4,871,387</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of dilutive potential ordinary shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Fair value change of Preferred Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--FairValueChangeOfPreferredShares_c20250401__20260331_zAAXi27nusMf" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of preferred shares"><span style="-sec-ix-hidden: xdx2ixbrl1657">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--FairValueChangeOfPreferredShares_c20240401__20250331_z3Wo6mwvn9sj" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of preferred shares">(4,117,648</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--FairValueChangeOfPreferredShares_c20230401__20240331_zJ0WwZfpiJTc" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of preferred shares">(4,101,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--ProfitLossDiluted_zzyjRvj9LQ0f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss for the year for the purpose of diluted loss per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(31,146,283</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(9,330,527</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,972,387</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Number of shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--WeightedAverageShares_zlcb1gNlioPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of ordinary shares for the purpose of basic loss per share (post-Share Consolidation)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,878,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,664,305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,514,886</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of dilutive potential ordinary shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Preferred Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--PreferredSharesPostRecapitalization_c20250401__20260331_zKreZKOFoD1k" style="border-bottom: Black 1pt solid; text-align: right" title="Preferred shares - post-recapitalization"><span style="-sec-ix-hidden: xdx2ixbrl1671">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--PreferredSharesPostRecapitalization_c20240401__20250331_zuqnk0Q2Gb6i" style="border-bottom: Black 1pt solid; text-align: right" title="Preferred shares - post-recapitalization">1,861,766</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--PreferredSharesPostRecapitalization_c20230401__20240331_zy14QhjO8oz7" style="border-bottom: Black 1pt solid; text-align: right" title="Preferred shares - post-recapitalization">2,460,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdjustedWeightedAverageShares_zjZLjHfkbt26" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of ordinary shares for the purpose of diluted loss per share (post-Share Consolidation)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,878,847</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,526,071</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,974,886</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -31146283 -5212879 -4871387 -4117648 -4101000 -31146283 -9330527 -8972387 25878847 15664305 9514886 1861766 2460000 25878847 17526071 11974886 518503 12263 24675 21948 780058 1585880 1943 3000 2460000 3350000 <p id="xdx_801_eifrs-full--DisclosureOfGoodwillExplanatory_zHvSCaeTJmE6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11 <span id="xdx_82C_ztjGEmk3UbP9">GOODWILL</span></b></span></p> <p id="xdx_89F_eifrs-full--DisclosureOfReconciliationOfChangesInGoodwillExplanatory_zUcBp8gWzyke" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zJmiSbstWErb" style="display: none">SCHEDULE OF GOODWILL</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--AcquisitionOfMatterMember_zKq74qc62JWl" style="font-weight: bold; text-align: center">Acquisition of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--AcquisitionOfPlanAMember_z5bJm49KexZe" style="font-weight: bold; text-align: center">Acquisition of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--AcquisitionOfTrpMember_zpyDbwXxyWG9" style="font-weight: bold; text-align: center">Acquisition of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_495_20250401__20260331_zLjn20mNVtw3"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Matter</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">planA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">TRP</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_405_eifrs-full--Goodwill_iS_zBsLzrI7SIQj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2024, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1705">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1706">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1707">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1708">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--AdditionalRecognitionGoodwill_z4w0xtnrudCf" style="vertical-align: bottom; background-color: White"> <td style="width: 28%; text-align: left">Arising on acquisition of subsidiaries (note 27)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">20,851,766</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">18,115,214</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,581,724</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">44,548,704</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ImpairmentLossRecognisedInProfitOrLossGoodwill_iN_di_zsM543SiIoL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Impairment loss recognized (note 27)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(6,950,440</p></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1716">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1717">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,950,440</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--Goodwill_iE_zZqCoBKqKwra" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">13,901,326</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,115,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,581,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">37,598,264</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zop4lpvqN1h3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89F_eifrs-full--DisclosureOfReconciliationOfChangesInGoodwillExplanatory_zUcBp8gWzyke" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zJmiSbstWErb" style="display: none">SCHEDULE OF GOODWILL</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--AcquisitionOfMatterMember_zKq74qc62JWl" style="font-weight: bold; text-align: center">Acquisition of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--AcquisitionOfPlanAMember_z5bJm49KexZe" style="font-weight: bold; text-align: center">Acquisition of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--AcquisitionOfTrpMember_zpyDbwXxyWG9" style="font-weight: bold; text-align: center">Acquisition of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_495_20250401__20260331_zLjn20mNVtw3"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Matter</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">planA</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">TRP</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_405_eifrs-full--Goodwill_iS_zBsLzrI7SIQj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2024, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1705">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1706">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1707">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1708">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--AdditionalRecognitionGoodwill_z4w0xtnrudCf" style="vertical-align: bottom; background-color: White"> <td style="width: 28%; text-align: left">Arising on acquisition of subsidiaries (note 27)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">20,851,766</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">18,115,214</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,581,724</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">44,548,704</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ImpairmentLossRecognisedInProfitOrLossGoodwill_iN_di_zsM543SiIoL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Impairment loss recognized (note 27)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(6,950,440</p></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1716">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1717">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,950,440</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--Goodwill_iE_zZqCoBKqKwra" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">13,901,326</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,115,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,581,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">37,598,264</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 20851766 18115214 5581724 44548704 6950440 6950440 13901326 18115214 5581724 37598264 <p id="xdx_80A_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_zJHIBcViosIe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12 <span id="xdx_822_zxUzDKiW57Wi">INTANGIBLE ASSETS</span></b></span></p> <p id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zR6R5zEvSdqh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zfgRBNbMxGR3" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zb0IoO4hioui" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Technology</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zJXMgqMnx1Ng" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Brand name</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zV8gpp87Muid" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer relationship</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250401__20260331_z1mgB7gAg2Z3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CostAmountMember_zJB9zj6fi1W4" style="vertical-align: bottom; background-color: White"> <td>At April 1, 2024, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1729">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1730">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1731">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1732">-</span></span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CostAmountMember_zrXUvXR5wpu2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left; padding-bottom: 1pt">Arising on acquisition of subsidiaries (note 27)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">4,530,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,800,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">710,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">7,040,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CostAmountMember_zV1dY5UyTqA1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,530,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,800,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">710,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,040,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Accumulated amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_zhnEL28tfTfi" style="vertical-align: bottom; background-color: White"> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">At April 1, 2024, March 31, 2025 and April 1, 2025</p></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1744">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1745">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1746">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1747">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_zi3Oj1thqiw9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(331,413</p></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(37,973</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,749</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(410,135</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_z0gtddKjuzOa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(331,413</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(37,973</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(40,749</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(410,135</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Carrying amount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_z2fj2nDrYJ1l" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">At March 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1759">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1760">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1761">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1762">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_zvYPtev8WmCi" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-bottom: 1pt">Arising on acquisition of subsidiaries</td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1764">-</span></td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1765">-</span></td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1766">-</span></td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1767">-</span></td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_z02HwPlXMJi2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,198,587</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,762,027</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">669,251</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,629,865</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_z79ylcLlX96k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutIntangibleAssetsFiniteLivedUsefulLivesExplanatory_zBz7hcCscd8j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The above intangible assets have finite useful lives. Such intangible assets are amortized on a straight-line basis over the following periods:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zTMmbakXpTej" style="display: none">SCHEDULE OF INTANGIBLE ASSETS FINITE USEFUL LIVES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Technology</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zBwBwNdd78ca" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span> years</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Brand name</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zjqcXvtait67" title="Intangible assets finite useful lives">10</span> years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zX03jhvCXGV7" title="Intangible assets finite useful lives">5</span> -<span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zoqmNptNAEwh" title="Intangible assets finite useful lives"> 7</span> years</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AE_z5VGvX2CVbL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zR6R5zEvSdqh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zfgRBNbMxGR3" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zb0IoO4hioui" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Technology</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zJXMgqMnx1Ng" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Brand name</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember_zV8gpp87Muid" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Customer relationship</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250401__20260331_z1mgB7gAg2Z3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CostAmountMember_zJB9zj6fi1W4" style="vertical-align: bottom; background-color: White"> <td>At April 1, 2024, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1729">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1730">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1731">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1732">-</span></span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CostAmountMember_zrXUvXR5wpu2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left; padding-bottom: 1pt">Arising on acquisition of subsidiaries (note 27)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">4,530,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,800,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">710,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">7,040,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CostAmountMember_zV1dY5UyTqA1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,530,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,800,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">710,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,040,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Accumulated amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_zhnEL28tfTfi" style="vertical-align: bottom; background-color: White"> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">At April 1, 2024, March 31, 2025 and April 1, 2025</p></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1744">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1745">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1746">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1747">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_zi3Oj1thqiw9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">(331,413</p></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(37,973</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,749</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(410,135</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_z0gtddKjuzOa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(331,413</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(37,973</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(40,749</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(410,135</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Carrying amount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_z2fj2nDrYJ1l" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">At March 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1759">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1760">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1761">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1762">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_zvYPtev8WmCi" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-bottom: 1pt">Arising on acquisition of subsidiaries</td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1764">-</span></td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1765">-</span></td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1766">-</span></td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td><td style="display: none; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; text-align: left"> </td><td style="border-bottom: Black 1pt solid; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1767">-</span></td><td style="display: none; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_z02HwPlXMJi2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,198,587</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,762,027</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">669,251</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,629,865</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4530000 1800000 710000 7040000 4530000 1800000 710000 7040000 -331413 -37973 -40749 -410135 -331413 -37973 -40749 -410135 4198587 1762027 669251 6629865 <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutIntangibleAssetsFiniteLivedUsefulLivesExplanatory_zBz7hcCscd8j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The above intangible assets have finite useful lives. Such intangible assets are amortized on a straight-line basis over the following periods:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zTMmbakXpTej" style="display: none">SCHEDULE OF INTANGIBLE ASSETS FINITE USEFUL LIVES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Technology</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_906_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--TechnologybasedIntangibleAssetsMember_zBwBwNdd78ca" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span> years</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Brand name</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--BrandNamesMember_zjqcXvtait67" title="Intangible assets finite useful lives">10</span> years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Customer relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zX03jhvCXGV7" title="Intangible assets finite useful lives">5</span> -<span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250401__20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__ifrs-full--CustomerrelatedIntangibleAssetsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zoqmNptNAEwh" title="Intangible assets finite useful lives"> 7</span> years</span></td><td style="text-align: left"> </td></tr> </table> P5Y P10Y P5Y P7Y <p id="xdx_80E_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zbWqL6wXD2g5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13 <span id="xdx_829_zba4sRYQTy1e">RIGHT-OF-USE ASSETS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutRightOfUseAssetsExplanatory_zTFtSlV5yVKb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets relate to office space leased by the Group. The amount in respect of leases are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zSt6M0hy6qHh" style="display: none">SCHEDULE OF RIGHT-OF-USE ASSETS, NET</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Properties</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; font-weight: bold">At April 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssets_iS_c20240401__20250331_zZJNZvYp43af" style="width: 14%; text-align: right" title="Right-of-use assets, net, beginning balance">357,202</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Amortisation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--RightofuseAssetsAmortization_iN_di_c20240401__20250331_zWc9YlwIzBqa" style="text-align: right" title="Amortization">(125,575</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Modification adjustment (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsModificationAdjustment_c20240401__20250331_fKGEp_z0EpVmPAK1af" style="border-bottom: Black 1pt solid; text-align: right" title="Modification adjustment">(5,955</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--RightofuseAssets_iS_c20250401__20260331_zpKRWdsHNF2c" style="text-align: right" title="Right-of-use assets, beginning balance">225,672</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Addition (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AdditionsToRightofuseAssets_c20250401__20260331_fKGIp_zA3yOxLfRgN8" style="text-align: right" title="Additions">87,768</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Amortisation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--RightofuseAssetsAmortization_iN_di_c20250401__20260331_z2wLzMdPmF8d" style="text-align: right" title="Amortization">(184,649</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Modification adjustment (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--RightofuseAssetsModificationAdjustment_c20250401__20260331_fKGEp_zgLk9UIa4lrb" style="text-align: right" title="Modification adjustment">18,874</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange realignment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--RightofuseAssetsExchangeRealignment_c20250401__20260331_zd3solKTKVsl" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange realignment">(585</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">At March 31, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_989_eifrs-full--RightofuseAssets_iE_c20250401__20260331_znSEdG85DCnb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">147,080</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F03_zpHuXyd7RLL4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_znl7k05X7dI5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For a lease in Monaco, there were rent reviews in February 2025 and 2026 and modification adjustments were made to account for the change in monthly rent.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zIqoVtll3ih8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zqWg71kG5Ghf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In April 2025, the Group entered into a lease agreement in United Kingdom which expires in September 2026.</span></td></tr></table> <p id="xdx_8A2_zNUUEqTEYiGc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutRightOfUseAssetsExplanatory_zTFtSlV5yVKb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets relate to office space leased by the Group. The amount in respect of leases are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zSt6M0hy6qHh" style="display: none">SCHEDULE OF RIGHT-OF-USE ASSETS, NET</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Properties</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; font-weight: bold">At April 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssets_iS_c20240401__20250331_zZJNZvYp43af" style="width: 14%; text-align: right" title="Right-of-use assets, net, beginning balance">357,202</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Amortisation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--RightofuseAssetsAmortization_iN_di_c20240401__20250331_zWc9YlwIzBqa" style="text-align: right" title="Amortization">(125,575</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Modification adjustment (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsModificationAdjustment_c20240401__20250331_fKGEp_z0EpVmPAK1af" style="border-bottom: Black 1pt solid; text-align: right" title="Modification adjustment">(5,955</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--RightofuseAssets_iS_c20250401__20260331_zpKRWdsHNF2c" style="text-align: right" title="Right-of-use assets, beginning balance">225,672</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Addition (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--AdditionsToRightofuseAssets_c20250401__20260331_fKGIp_zA3yOxLfRgN8" style="text-align: right" title="Additions">87,768</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Amortisation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--RightofuseAssetsAmortization_iN_di_c20250401__20260331_z2wLzMdPmF8d" style="text-align: right" title="Amortization">(184,649</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Modification adjustment (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--RightofuseAssetsModificationAdjustment_c20250401__20260331_fKGEp_zgLk9UIa4lrb" style="text-align: right" title="Modification adjustment">18,874</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange realignment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--RightofuseAssetsExchangeRealignment_c20250401__20260331_zd3solKTKVsl" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange realignment">(585</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">At March 31, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_989_eifrs-full--RightofuseAssets_iE_c20250401__20260331_znSEdG85DCnb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Right-of-use assets, ending balance">147,080</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F03_zpHuXyd7RLL4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_znl7k05X7dI5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For a lease in Monaco, there were rent reviews in February 2025 and 2026 and modification adjustments were made to account for the change in monthly rent.</span></td></tr><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zIqoVtll3ih8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zqWg71kG5Ghf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In April 2025, the Group entered into a lease agreement in United Kingdom which expires in September 2026.</span></td></tr></table> 357202 125575 -5955 225672 87768 184649 18874 -585 147080 <p id="xdx_800_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zxQmlhiD5Nu9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>14 <span id="xdx_827_zjt9bCIoaimi">PLANT AND EQUIPMENT</span></b></span></p> <p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zqvZDrNPT327" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zvNOONHKP8Ff" style="display: none">SCHEDULE OF PLANT AND EQUIPMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Computer <br/> equipment</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 82%; padding-bottom: 2.5pt">At April 1, 2024, March 31, 2025 and March 31, 2026</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span id="xdx_90E_ecustom--PlantAndEquipmentCost_iI_c20240401_z3cIXrgGZ0H" title="Plant and equipment, cost"><span id="xdx_901_ecustom--PlantAndEquipmentCost_iI_c20250331_zAgTvfmVXkNi" title="Plant and equipment, cost"><span id="xdx_902_ecustom--PlantAndEquipmentCost_iI_c20260331_zS0f4nkjePnb" title="Plant and equipment, cost">5,038</span></span></span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">At April 1, 2024, March 31, 2025 and March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_ecustom--PlantAndEquipmentAccumulatedDepreciation_iI_c20240401_zXogAV0RBNHc" title="Plant and equipment, accumulated depreciation"><span id="xdx_905_ecustom--PlantAndEquipmentAccumulatedDepreciation_iI_c20250331_z82wjrtA6l9i" title="Plant and equipment, accumulated depreciation"><span id="xdx_908_ecustom--PlantAndEquipmentAccumulatedDepreciation_iI_c20260331_zbWHSOAzGnA8" title="Plant and equipment, accumulated depreciation">(5,038</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net carrying amount:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">At March 31, 2025 and March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eifrs-full--PropertyPlantAndEquipment_iI_c20250331_zqtKOPZOG4Z7" title="Plant and equipment, net carrying amount"><span id="xdx_90B_eifrs-full--PropertyPlantAndEquipment_iI_c20260331_zwWa74MF8Wne" title="Plant and equipment, net carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1823"><span style="-sec-ix-hidden: xdx2ixbrl1825">-</span></span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zTvsHoDJkha4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation is recognized so as to write off the cost of assets less their residual values over their estimated useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Estimated useful lives of plant and equipment are as follows:</span></p> <p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfPlantAndEquipmentExplanatory_zVktJ4q4cL6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zh4WC96NzW8j" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES OF PLANT AND EQUIPMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250401__20260331_zaUkWNgBb9k2" title="Estimated useful lives">5</span> years</span></td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zAlTw621cle3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zqvZDrNPT327" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zvNOONHKP8Ff" style="display: none">SCHEDULE OF PLANT AND EQUIPMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Computer <br/> equipment</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 82%; padding-bottom: 2.5pt">At April 1, 2024, March 31, 2025 and March 31, 2026</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><span id="xdx_90E_ecustom--PlantAndEquipmentCost_iI_c20240401_z3cIXrgGZ0H" title="Plant and equipment, cost"><span id="xdx_901_ecustom--PlantAndEquipmentCost_iI_c20250331_zAgTvfmVXkNi" title="Plant and equipment, cost"><span id="xdx_902_ecustom--PlantAndEquipmentCost_iI_c20260331_zS0f4nkjePnb" title="Plant and equipment, cost">5,038</span></span></span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">At April 1, 2024, March 31, 2025 and March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_ecustom--PlantAndEquipmentAccumulatedDepreciation_iI_c20240401_zXogAV0RBNHc" title="Plant and equipment, accumulated depreciation"><span id="xdx_905_ecustom--PlantAndEquipmentAccumulatedDepreciation_iI_c20250331_z82wjrtA6l9i" title="Plant and equipment, accumulated depreciation"><span id="xdx_908_ecustom--PlantAndEquipmentAccumulatedDepreciation_iI_c20260331_zbWHSOAzGnA8" title="Plant and equipment, accumulated depreciation">(5,038</span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Net carrying amount:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">At March 31, 2025 and March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_900_eifrs-full--PropertyPlantAndEquipment_iI_c20250331_zqtKOPZOG4Z7" title="Plant and equipment, net carrying amount"><span id="xdx_90B_eifrs-full--PropertyPlantAndEquipment_iI_c20260331_zwWa74MF8Wne" title="Plant and equipment, net carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1823"><span style="-sec-ix-hidden: xdx2ixbrl1825">-</span></span></span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5038 5038 5038 -5038 -5038 -5038 <p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfPlantAndEquipmentExplanatory_zVktJ4q4cL6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zh4WC96NzW8j" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES OF PLANT AND EQUIPMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250401__20260331_zaUkWNgBb9k2" title="Estimated useful lives">5</span> years</span></td><td style="width: 1%; text-align: left"> </td></tr> </table> P5Y <p id="xdx_804_ecustom--DisclosureOfTradeReceivablesContractAssetsPrepaymentDepositsAndOtherReceivablesExplanatory_zVmxIf9FFcUb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>15 <span id="xdx_82C_z7RYXo0Fxe9b">TRADE RECEIVABLES, CONTRACT ASSETS, OTHER RECEIVABLES, DEPOSITS AND PREPAYMENT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.1 Trade receivables, net</b></span></p> <p id="xdx_898_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zdBmCYr2PX86" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zfYZWqgojC04" style="display: none">SCHEDULE OF TRADE RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20260331_zCj1Gl2o6k43" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20250331_zfSiIykYaGMd" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_409_eifrs-full--TradeReceivables_iI_maNRzU5C_zuCnLRYdqcT" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,398,783</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,394,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--LossAllowanceOfTradeReceivables_iNI_di_msNRzU5C_zNB9N8cNXDl8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: loss allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,361,629</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1839">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivables_iTI_mtNRzU5C_z447ODuwpW8e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,037,154</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,394,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zZLbzWAmKk94" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables are non-interest bearing and generally have credit terms of 30 days.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutAnalysisOfTradeReceivablesExplanatory_zl5KaMmSF22d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An aging analysis of the trade receivables at the end of the reporting period, based on the invoice date and net of loss provision, is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zAGMeNnZusoa" style="display: none">SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_497_20260331_zU4ZjB8KwWb8" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_491_20250331_zgWyXh2BwJDj" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_mtNRzU5C_zOjIhlbirM5k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Less than 1 month</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">643,813</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,219,953</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanThreeMonthsMember_mtNRzU5C_zqtM24wTDOU8" style="vertical-align: bottom; background-color: White"> <td>Between 1 month and 3 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">312,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,350</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsMember_mtNRzU5C_zIvNdVoz99cj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Over 3 months</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,081,143</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,242</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentReceivables_iTI_mtNRzU5C_zMhLzsKC0xrg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables, net</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,037,154</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,394,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zGkq8357gBUb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The increment reflected the consolidation of corresponding trade receivables acquired from the completion of the three business acquisitions during the current year. For details, refer to note 27.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutLossAllowanceForImpairmentOfTradeReceivablesExplanatory_zE3FQkWfnvCi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The movements in the loss allowance for impairment of trade receivables, measured at an amount equal to lifetime ECL, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zZo4cKs2C07e" style="display: none">SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">At the beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--LossAllowanceOfTradeReceivables_iS_c20250401__20260331_zzybqbmsYJ3j" style="width: 16%; text-align: right" title="Loss allowance for impairment, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1860">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--LossAllowanceOfTradeReceivables_iS_c20240401__20250331_zCa5pcgEazG9" style="width: 16%; text-align: right" title="Loss allowance for impairment, beginning balance">4,632</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Acquired from acquisitions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Loss allowance for impairment, beginning balance"><p id="xdx_983_ecustom--AcquiredFromAcquisitions_c20250401__20260331_zz2Kmm2lgl9a" style="margin: 0; text-indent: 0.25in" title="Acquired from acquisitions">451,449</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Loss allowance for impairment, beginning balance"><p id="xdx_987_ecustom--AcquiredFromAcquisitions_c20240401__20250331_zhVkKR3Sjf5" style="margin: 0" title="Acquired from acquisitions"><span style="-sec-ix-hidden: xdx2ixbrl1866">-</span></p></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_987_ecustom--ProvisionOfLossAllowanceForImpairment_c20250401__20260331_zCQt2661nbgh" style="margin: 0" title="Provision for the period/year">910,180</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ProvisionOfLossAllowanceForImpairment_c20240401__20250331_zJAmClzvub05" style="text-align: right" title="Provision for the period/year"><span style="-sec-ix-hidden: xdx2ixbrl1870">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Written off for the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--WrittenOffAllowanceForImpairment_c20250401__20260331_z7GXuhguiKk2" style="text-align: right" title="Written off for the period/year"><span style="-sec-ix-hidden: xdx2ixbrl1872">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--WrittenOffAllowanceForImpairment_c20240401__20250331_zMC8VVnMr5p8" style="text-align: right" title="Written off for the period/year">(1,788</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Reversal for the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right" title="Reversal for the period/year"><p id="xdx_98F_eifrs-full--ReversalOfImpairmentLoss_iN_di_c20250401__20260331_zaF1yyjELial" style="margin: 0; text-indent: 0.25in" title="Reversal for the period/year"><span style="-sec-ix-hidden: xdx2ixbrl1876">-</span></p></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--ReversalOfImpairmentLoss_iN_di_c20240401__20250331_zxaV4PL8uCCa" style="border-bottom: Black 1pt solid; text-align: right" title="Reversal for the period/year">(2,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_ecustom--LossAllowanceOfTradeReceivables_iE_c20250401__20260331_zXI6zlqLdx2i" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance for impairment, ending balance">1,361,629</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--LossAllowanceOfTradeReceivables_iE_c20240401__20250331_zK97KGovY8re" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance for impairment, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl1882">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zuYcJ9coswNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2025, trade receivables of $<span id="xdx_902_ecustom--TradeReceivablesOfWrittenOff_c20240401__20250331_z5FsoGsVuvTf" title="Trade receivables of written off">12,064</span> (2024: $<span id="xdx_90A_ecustom--TradeReceivablesOfWrittenOff_c20230401__20240331_zgyW6pemowP" title="Trade receivables of written off">21,522</span>) were written off due to uncollectible as assessed by management. The carrying amounts of trade receivables are approximate their fair values.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.2 Contract Assets</b></span></p> <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutContractAssetsExplanatory_znnsmTYjlWcd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zLoxUe94jhu" style="display: none">SCHEDULE OF CONTRACT ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20260331_znV2U9jwFoth" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20250331_z9tXqpuZxdY3" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_406_eifrs-full--ContractAssets_i01I_hifrs-full--ProductsAndServicesAxis__custom--SubscriptionRevenueMember_zmia7r3N6gjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Subscription revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">46,160</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">750</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ContractAssets_i01I_hifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_zofJMzxJsPG9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Data service revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">107,924</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1894">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ContractAssets_i01I_zhaTtI24oDHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract Assets</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">154,084</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_z5cxoXySWdl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract assts relates to client contracts that have been complete, revenue recognized but yet to be invoiced. The increment reflected the consolidation of corresponding contract assets acquired from the completion of the three business acquisitions during the current year. For details, refer to note 27.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.3 Other receivables, deposits and prepayment</b></span></p> <p id="xdx_898_eifrs-full--DisclosureOfPrepaymentsAndOtherAssetsExplanatory_zd61BRAB1mRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="display: none"><span id="xdx_8B7_zog1yaYYDqxf">SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_49B_20260331_zabNrmSa1odf" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20250331_zzurbvu1BYM2" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DepositsCurrent_iI_maORzl2X_zMMtQvxL7GYi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 52%">Deposits</td><td style="width: 2%"> </td> <td id="xdx_F41_zInHFWYHnD61" style="width: 10%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">324,846</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">63,914</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentPrepayments_iI_maORzl2X_zAzvTm1HNou9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Prepayments</td><td> </td> <td id="xdx_F4F_zuUSGCBFZwt2" style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">809,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,791</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredFundRaisingCosts_iI_maORzl2X_z8ix4wFGlDj4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Deferred fund-raising costs</td><td> </td> <td id="xdx_F4C_zC3SaoUEyXlj" style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1907">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherReceivables_iI_maORzl2X_zA9YfnHZwHW8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">49,183</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">486</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherReceivables_iTI_mtORzl2X_zWgsBwu3Y1Ea" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepayment, deposits and other receivables</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,183,733</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,066,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Non-current:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_zAYt7OpmHh9a" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Deposit</td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_F4B_zfoVOaq94Rz6" style="text-align: center; padding-bottom: 2.5pt">(a)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1916">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">45,463</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span id="xdx_F06_z0qEelHpQ44h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span id="xdx_F19_ze2CmsYyvgi3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current deposits mainly comprised of deposits for lease of office spaces in different countries and deposit for investor relation services. Prior year current deposit also included amounts paid to an employment agency in Germany.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior year non-current deposit of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_c20250331_zd6sBv7rlJU8">45,463</span> represents a deposit for a long-term lease of office space in Monaco.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F06_z8dN2JIzxwHe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span id="xdx_F11_zmLgleUIY6oc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in prepayments as of March 31, 2026 primarily relates to the advance payment of the Directors and Officers (D&amp;O) liability insurance premium, covering period from January 2025 to December 2026.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0F_zcTHuvQXdm1k" style="font: 10pt Times New Roman, Times, Serif">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p id="xdx_F14_zHSkH83x3Nvi" style="margin: 0">As of March 31, 2025, deferred fund-raising costs comprised payments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--DeferredFundRaisingCosts_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--NomasMOUMember_zQ39E5mKiT18" title="Deferred fund raising costs">400,000</span> under the Nomas MOU and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--DeferredFundRaisingCosts_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--AlNoorMOUMember_zmhVDelGqp3g" title="Deferred fund raising costs">250,000</span> under the Al Noor MOU. This balance increased during the year by $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--DeferredFundRaisingCosts_iI_c20250630_z7q87xbCACri" title="Additional payment">150,000</span> due to an additional payment made under the Al Noor MOU in June 2025. Following an evaluation of the fundraising activities performed, management determined to expense the entire balance to profit or loss during the year.</p></td></tr> </table> <p id="xdx_8AE_zTL3h6DWqJg5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15.4 Advance to Resulticks Global Companies Pte. Ltd, net</b></span></p> <p id="xdx_893_ecustom--DisclosureOfAdvancesAtAmortisedCostExplanatory_zlpUe1QIb2La" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BB_zSilRnOjq161" style="display: none">SCHEDULE OF RELATED PARTY</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_499_20260331_zENiKVYZO49i" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20250331_zCPvWkHLgcA2" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--LoansAndAdvancesAtAmortisedCostGrossCarryingAmount_iI_zZalwxkQfJRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Advance to Resulticks Global Companies Pte. Ltd, gross</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,601,370</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1932">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses_iNI_di_zibdged7xpvf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: loss allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(279,112</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1935">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--LoansAndAdvancesAtAmortisedCost_iI_zgKbjP1JIgE6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Advance to related party, net</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,322,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1938">-</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A2_z4XmjwljY989" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, the Company disbursed $<span id="xdx_901_ecustom--MoneyFromFund_pn6n6_c20250401__20260331_zQLs2JzjfO96" title="Money from fund">8</span> million to Resulticks and accrued $<span id="xdx_90F_ecustom--OtherInterestIncome_c20250401__20260331_z8RxFm082Jlk" title="Interest income">601,370</span> in interest income. Resulticks has repaid $<span id="xdx_90E_ecustom--RepaidFromRelatedParty_pn6n6_c20250401__20260331_zZ63HStO5Y8e" title="Repaid">2</span> million, and a provision for expected credit loss of $<span id="xdx_908_eifrs-full--LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses_iI_c20260331_z2XFX4R7AVRb" title="Provision for expected credit">279,112</span> was recognized during the year. Subsequent to the year-end and up to the date of this report, Resulticks has made further repayments of $<span id="xdx_90E_ecustom--RepaidFromRelatedParty_pn6n6_c20250401__20260331_zohcwliKcG5l" title="Repaid">2</span> million. The outstanding balance plus accrued interest is due to be repaid in full by September 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_898_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zdBmCYr2PX86" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zfYZWqgojC04" style="display: none">SCHEDULE OF TRADE RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20260331_zCj1Gl2o6k43" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20250331_zfSiIykYaGMd" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_409_eifrs-full--TradeReceivables_iI_maNRzU5C_zuCnLRYdqcT" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,398,783</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,394,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--LossAllowanceOfTradeReceivables_iNI_di_msNRzU5C_zNB9N8cNXDl8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: loss allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,361,629</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1839">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivables_iTI_mtNRzU5C_z447ODuwpW8e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,037,154</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,394,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3398783 1394545 1361629 2037154 1394545 <p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutAnalysisOfTradeReceivablesExplanatory_zl5KaMmSF22d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An aging analysis of the trade receivables at the end of the reporting period, based on the invoice date and net of loss provision, is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zAGMeNnZusoa" style="display: none">SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_497_20260331_zU4ZjB8KwWb8" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_491_20250331_zgWyXh2BwJDj" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_mtNRzU5C_zOjIhlbirM5k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Less than 1 month</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">643,813</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,219,953</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanThreeMonthsMember_mtNRzU5C_zqtM24wTDOU8" style="vertical-align: bottom; background-color: White"> <td>Between 1 month and 3 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">312,198</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,350</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsMember_mtNRzU5C_zIvNdVoz99cj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Over 3 months</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,081,143</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,242</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentReceivables_iTI_mtNRzU5C_zMhLzsKC0xrg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables, net</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,037,154</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,394,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 643813 1219953 312198 158350 1081143 16242 2037154 1394545 <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutLossAllowanceForImpairmentOfTradeReceivablesExplanatory_zE3FQkWfnvCi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The movements in the loss allowance for impairment of trade receivables, measured at an amount equal to lifetime ECL, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zZo4cKs2C07e" style="display: none">SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">At the beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--LossAllowanceOfTradeReceivables_iS_c20250401__20260331_zzybqbmsYJ3j" style="width: 16%; text-align: right" title="Loss allowance for impairment, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1860">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--LossAllowanceOfTradeReceivables_iS_c20240401__20250331_zCa5pcgEazG9" style="width: 16%; text-align: right" title="Loss allowance for impairment, beginning balance">4,632</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Acquired from acquisitions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Loss allowance for impairment, beginning balance"><p id="xdx_983_ecustom--AcquiredFromAcquisitions_c20250401__20260331_zz2Kmm2lgl9a" style="margin: 0; text-indent: 0.25in" title="Acquired from acquisitions">451,449</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Loss allowance for impairment, beginning balance"><p id="xdx_987_ecustom--AcquiredFromAcquisitions_c20240401__20250331_zhVkKR3Sjf5" style="margin: 0" title="Acquired from acquisitions"><span style="-sec-ix-hidden: xdx2ixbrl1866">-</span></p></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_987_ecustom--ProvisionOfLossAllowanceForImpairment_c20250401__20260331_zCQt2661nbgh" style="margin: 0" title="Provision for the period/year">910,180</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ProvisionOfLossAllowanceForImpairment_c20240401__20250331_zJAmClzvub05" style="text-align: right" title="Provision for the period/year"><span style="-sec-ix-hidden: xdx2ixbrl1870">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Written off for the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--WrittenOffAllowanceForImpairment_c20250401__20260331_z7GXuhguiKk2" style="text-align: right" title="Written off for the period/year"><span style="-sec-ix-hidden: xdx2ixbrl1872">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--WrittenOffAllowanceForImpairment_c20240401__20250331_zMC8VVnMr5p8" style="text-align: right" title="Written off for the period/year">(1,788</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Reversal for the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right" title="Reversal for the period/year"><p id="xdx_98F_eifrs-full--ReversalOfImpairmentLoss_iN_di_c20250401__20260331_zaF1yyjELial" style="margin: 0; text-indent: 0.25in" title="Reversal for the period/year"><span style="-sec-ix-hidden: xdx2ixbrl1876">-</span></p></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--ReversalOfImpairmentLoss_iN_di_c20240401__20250331_zxaV4PL8uCCa" style="border-bottom: Black 1pt solid; text-align: right" title="Reversal for the period/year">(2,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_ecustom--LossAllowanceOfTradeReceivables_iE_c20250401__20260331_zXI6zlqLdx2i" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance for impairment, ending balance">1,361,629</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--LossAllowanceOfTradeReceivables_iE_c20240401__20250331_zK97KGovY8re" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance for impairment, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl1882">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4632 451449 910180 -1788 2844 1361629 12064 21522 <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutContractAssetsExplanatory_znnsmTYjlWcd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zLoxUe94jhu" style="display: none">SCHEDULE OF CONTRACT ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20260331_znV2U9jwFoth" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20250331_z9tXqpuZxdY3" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_406_eifrs-full--ContractAssets_i01I_hifrs-full--ProductsAndServicesAxis__custom--SubscriptionRevenueMember_zmia7r3N6gjk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Subscription revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">46,160</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">750</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ContractAssets_i01I_hifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_zofJMzxJsPG9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Data service revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">107,924</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1894">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ContractAssets_i01I_zhaTtI24oDHe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract Assets</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">154,084</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 46160 750 107924 154084 750 <p id="xdx_898_eifrs-full--DisclosureOfPrepaymentsAndOtherAssetsExplanatory_zd61BRAB1mRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="display: none"><span id="xdx_8B7_zog1yaYYDqxf">SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_49B_20260331_zabNrmSa1odf" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_499_20250331_zzurbvu1BYM2" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DepositsCurrent_iI_maORzl2X_zMMtQvxL7GYi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 52%">Deposits</td><td style="width: 2%"> </td> <td id="xdx_F41_zInHFWYHnD61" style="width: 10%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">324,846</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">63,914</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentPrepayments_iI_maORzl2X_zAzvTm1HNou9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Prepayments</td><td> </td> <td id="xdx_F4F_zuUSGCBFZwt2" style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">809,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,791</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredFundRaisingCosts_iI_maORzl2X_z8ix4wFGlDj4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Deferred fund-raising costs</td><td> </td> <td id="xdx_F4C_zC3SaoUEyXlj" style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1907">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherReceivables_iI_maORzl2X_zA9YfnHZwHW8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">49,183</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">486</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherReceivables_iTI_mtORzl2X_zWgsBwu3Y1Ea" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepayment, deposits and other receivables</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,183,733</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,066,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Non-current:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_zAYt7OpmHh9a" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Deposit</td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_F4B_zfoVOaq94Rz6" style="text-align: center; padding-bottom: 2.5pt">(a)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1916">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">45,463</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span id="xdx_F06_z0qEelHpQ44h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span id="xdx_F19_ze2CmsYyvgi3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current deposits mainly comprised of deposits for lease of office spaces in different countries and deposit for investor relation services. Prior year current deposit also included amounts paid to an employment agency in Germany.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior year non-current deposit of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_c20250331_zd6sBv7rlJU8">45,463</span> represents a deposit for a long-term lease of office space in Monaco.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F06_z8dN2JIzxwHe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span id="xdx_F11_zmLgleUIY6oc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in prepayments as of March 31, 2026 primarily relates to the advance payment of the Directors and Officers (D&amp;O) liability insurance premium, covering period from January 2025 to December 2026.</span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0F_zcTHuvQXdm1k" style="font: 10pt Times New Roman, Times, Serif">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p id="xdx_F14_zHSkH83x3Nvi" style="margin: 0">As of March 31, 2025, deferred fund-raising costs comprised payments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--DeferredFundRaisingCosts_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--NomasMOUMember_zQ39E5mKiT18" title="Deferred fund raising costs">400,000</span> under the Nomas MOU and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--DeferredFundRaisingCosts_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--AlNoorMOUMember_zmhVDelGqp3g" title="Deferred fund raising costs">250,000</span> under the Al Noor MOU. This balance increased during the year by $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--DeferredFundRaisingCosts_iI_c20250630_z7q87xbCACri" title="Additional payment">150,000</span> due to an additional payment made under the Al Noor MOU in June 2025. Following an evaluation of the fundraising activities performed, management determined to expense the entire balance to profit or loss during the year.</p></td></tr> </table> 324846 63914 809704 351791 650000 49183 486 1183733 1066191 45463 45463 400000 250000 150000 <p id="xdx_893_ecustom--DisclosureOfAdvancesAtAmortisedCostExplanatory_zlpUe1QIb2La" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BB_zSilRnOjq161" style="display: none">SCHEDULE OF RELATED PARTY</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_499_20260331_zENiKVYZO49i" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20250331_zCPvWkHLgcA2" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--LoansAndAdvancesAtAmortisedCostGrossCarryingAmount_iI_zZalwxkQfJRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Advance to Resulticks Global Companies Pte. Ltd, gross</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,601,370</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1932">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--LoansAndAdvancesAtAmortisedCostAllowanceForExpectedCreditLosses_iNI_di_zibdged7xpvf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: loss allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(279,112</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1935">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--LoansAndAdvancesAtAmortisedCost_iI_zgKbjP1JIgE6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Advance to related party, net</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,322,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1938">-</span></td><td style="text-align: left"> </td></tr> </table> 6601370 279112 6322258 8000000 601370 2000000 279112 2000000 <p id="xdx_808_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_z9KnEY11zVUl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>16 <span id="xdx_82E_zRcInjuDrRed">TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS</span></b></span></p> <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutTradePayablesOtherPayablesAndAccrualsExplanatory_zlQRpgQK6wvc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zR9r9PfaPUV4" style="display: none">SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_499_20260331_zp6w6cK4JVPc" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20250331_zorYW0fBviJi" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPz6q1_zqEuO3lh4ndh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,497,580</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">200,660</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherCurrentPayables_iI_maTAOCPz6q1_zrBXtXP2RDg5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td id="xdx_F45_z8JQw6aElgk8" style="text-align: center">(a)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,852</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AccrualsClassifiedAsCurrent_iI_maTAOCPz6q1_zLcLWcSeCl4g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Accruals</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_F4F_zxmzOO8SfPgh" style="text-align: center; padding-bottom: 1pt">(b)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,542,385</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">695,022</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPz6q1_zgJUdC0JcVhf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,191,155</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">907,534</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 48px"><span id="xdx_F08_zjt2Iv7aGiab" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1E_zyntSIXOOwfg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in other payables as at March 31, 2026 was primarily driven by 1) a USD <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQURFIFBBWUFCTEVTLCBPVEhFUiBQQVlBQkxFUyBBTkQgQUNDUlVBTFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--LiabilitiesFromSharebasedPaymentTransactions2011_iI_c20260331_zvYmWpyBbwJh" title="Share-based payment liability">100,000</span> share-based payment liability recognized in connection with stock-funded compensation granted to non-executive directors, which is accounted for as a cash-settled transaction; and 2) the inclusion of value-added tax payables assumed from the newly acquired subsidiaries following the completion of three business acquisitions during the financial year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F08_zdlySaxrLaB1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1F_zUGbhPJn67g3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in accrued expenses as at March 31, 2026 was primarily driven by 1) professional fees incurred in connection with the Group’s M&amp;A activities of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQURFIFBBWUFCTEVTLCBPVEhFUiBQQVlBQkxFUyBBTkQgQUNDUlVBTFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--ProfessionalFeesExpense_pn5n6_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--MergersAndAcquisitionMember_zQW6OfzyAeAj" title="Professional fees">1.1</span> million; 2) higher accrued audit fees following the Company’s transition to an accelerated filer status, which required a comprehensive integrated audit for the first time; and 3) a general growth in accrued salaries and wages resulting from the expansion of the Group’s combined workforce following the completion of three business acquisitions during the year.</span></p> <p id="xdx_8AC_zGjJHVWdpEL3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutTradePayablesOtherPayablesAndAccrualsExplanatory_zlQRpgQK6wvc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zR9r9PfaPUV4" style="display: none">SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_499_20260331_zp6w6cK4JVPc" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20250331_zorYW0fBviJi" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPz6q1_zqEuO3lh4ndh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 10%; text-align: center"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,497,580</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">200,660</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherCurrentPayables_iI_maTAOCPz6q1_zrBXtXP2RDg5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td id="xdx_F45_z8JQw6aElgk8" style="text-align: center">(a)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,852</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AccrualsClassifiedAsCurrent_iI_maTAOCPz6q1_zLcLWcSeCl4g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Accruals</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_F4F_zxmzOO8SfPgh" style="text-align: center; padding-bottom: 1pt">(b)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,542,385</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">695,022</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPz6q1_zgJUdC0JcVhf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,191,155</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">907,534</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <span id="xdx_F08_zjt2Iv7aGiab" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1E_zyntSIXOOwfg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in other payables as at March 31, 2026 was primarily driven by 1) a USD <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQURFIFBBWUFCTEVTLCBPVEhFUiBQQVlBQkxFUyBBTkQgQUNDUlVBTFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--LiabilitiesFromSharebasedPaymentTransactions2011_iI_c20260331_zvYmWpyBbwJh" title="Share-based payment liability">100,000</span> share-based payment liability recognized in connection with stock-funded compensation granted to non-executive directors, which is accounted for as a cash-settled transaction; and 2) the inclusion of value-added tax payables assumed from the newly acquired subsidiaries following the completion of three business acquisitions during the financial year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>  <span id="xdx_F08_zdlySaxrLaB1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1F_zUGbhPJn67g3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The increase in accrued expenses as at March 31, 2026 was primarily driven by 1) professional fees incurred in connection with the Group’s M&amp;A activities of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQURFIFBBWUFCTEVTLCBPVEhFUiBQQVlBQkxFUyBBTkQgQUNDUlVBTFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--ProfessionalFeesExpense_pn5n6_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--MergersAndAcquisitionMember_zQW6OfzyAeAj" title="Professional fees">1.1</span> million; 2) higher accrued audit fees following the Company’s transition to an accelerated filer status, which required a comprehensive integrated audit for the first time; and 3) a general growth in accrued salaries and wages resulting from the expansion of the Group’s combined workforce following the completion of three business acquisitions during the year.</span></p> 3497580 200660 151190 11852 2542385 695022 6191155 907534 100000 1100000 <p id="xdx_80B_eifrs-full--DisclosureOfDeferredIncomeExplanatory_zi9KBVphter6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>17 <span id="xdx_820_zoc2AAd4Qkfb">DEFERRED REVENUES</span> </b></span></p> <p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutDeferredIncomeExplanatory_zlEQB5QXVEIi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zbH1oNjyoQoi" style="display: none">SCHEDULE OF DEFERRED REVENUES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_492_20260331_zkeBXkextfki" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20250331_zHh7AZB7waSe" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40A_ecustom--DeferredRevenuesCurrent_iTI_hifrs-full--ProductsAndServicesAxis__custom--SubscriptionRevenueMember_mtDRCzyBx_zufOjqmLaFa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Subscription revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,453,851</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">317,064</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DeferredRevenuesCurrent_iTI_hifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceRevenueMember_mtDRCzyBx_zOiDNcTeczGi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advisory service revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">611,744</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,360</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredRevenuesCurrent_iTI_hifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_mtDRCzyBx_za2aIoDPaw53" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Data service revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">304,431</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1983">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DeferredRevenuesCurrent_iTI_mtDRCzyBx_zU5uQ7Oquwje" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred revenues</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,370,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">505,424</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zjv2NlaP9Km9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At 1 April 2024, deferred revenues amounted to $<span id="xdx_907_ecustom--DeferredRevenuesCurrent_iI_c20240401_zcg5jVC2UuG2" title="Deferred revenues">322,826</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred revenues relate to revenues that have been invoiced to the client but not yet earned. The deferred revenues are expected to be recognized as revenue in the next 12 months.</span> The increment reflected the consolidation of corresponding deferred revenues assumed from the completion of the three business acquisitions during the current year. For details, refer to note 27.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Revenue recognized during the year included the whole amount of deferred revenue at the beginning of the reporting period. There was no revenue recognized during the year that related to performance obligations that were satisfied in prior years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"> </span></p> <p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutDeferredIncomeExplanatory_zlEQB5QXVEIi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zbH1oNjyoQoi" style="display: none">SCHEDULE OF DEFERRED REVENUES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_492_20260331_zkeBXkextfki" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20250331_zHh7AZB7waSe" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40A_ecustom--DeferredRevenuesCurrent_iTI_hifrs-full--ProductsAndServicesAxis__custom--SubscriptionRevenueMember_mtDRCzyBx_zufOjqmLaFa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Subscription revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,453,851</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">317,064</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DeferredRevenuesCurrent_iTI_hifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceRevenueMember_mtDRCzyBx_zOiDNcTeczGi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advisory service revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">611,744</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,360</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredRevenuesCurrent_iTI_hifrs-full--ProductsAndServicesAxis__custom--DataServiceRevenueMember_mtDRCzyBx_za2aIoDPaw53" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Data service revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">304,431</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1983">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DeferredRevenuesCurrent_iTI_mtDRCzyBx_zU5uQ7Oquwje" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred revenues</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,370,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">505,424</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1453851 317064 611744 188360 304431 2370026 505424 322826 <p id="xdx_804_eifrs-full--DisclosureOfRelatedPartyExplanatory_zgLC4QFoTaVe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>18 <span id="xdx_821_zHyZIUXMhPog">RELATED PARTY TRANSACTIONS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18.1 Transactions with related parties</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zYsFw9wMgjAi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to those related party transactions and balances disclosed elsewhere in the consolidated financial statements, the Group had the following transactions with its related parties during the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zKkP80REr4nj" style="display: none">SCHEDULE OF TRANSACTIONS WITH OTHER RELATED PARTIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_49F_20250401__20260331_zJFuwLkhumI5" style="text-align: right">Year ended</td><td> </td><td> </td> <td colspan="2" id="xdx_490_20240401__20250331_z08uZRADODM8" style="text-align: right">Year ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20230401__20240331_zf0zcv706Hq5" style="text-align: right">Year ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_404_ecustom--SubscriptionFeesIncome_iI_zYXrafOGBZZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Subscription fee income</td><td style="width: 2%"> </td> <td id="xdx_F49_zYkWBn5blih8" style="width: 10%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">31,255</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">42,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">71,333</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ContractorFee_z9buBpaDHnkf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Consultancy fee</td><td> </td> <td id="xdx_F4F_zHg8dYfJYuc2" style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--WriteoffOfDueFromRelatedCompany_i02_pp0p0_zCdQvoBvS3le" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Write-off of due from related company</td><td> </td> <td id="xdx_F46_zsspBHfi1Euk" style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2002">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,347</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_i02_pp0p0_zEGfJtdIeHBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based payments expenses on anti-dilution issuance of Preferred Shares</td><td> </td> <td id="xdx_F49_znnfKTCpmLy" style="text-align: center">(d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2008">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance charges on:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LoanFromRelatedParty_iN_di_z3BXyHlnkRzi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loan from a related company</td><td> </td> <td id="xdx_F4D_zBBfHqILZRih" style="text-align: center">(e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2010">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,219</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LoanFromImmediateHolding_zfR1NrxIHhAk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loans from immediate holding company</td><td> </td> <td id="xdx_F47_zw3B7WpctNz7" style="text-align: center">(f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2014">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,584</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--InterestOnConvertibleLoan_zd8uTiyUHXMg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Convertible loan notes</td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_F46_zQzVhceajo2j" style="text-align: center; padding-bottom: 2.5pt">(g)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2018">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">238,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">266,520</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F0B_znmkKV5MLENf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zVtWlHfTTp6i" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, the Group entered into sales agreements with certain shareholders amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--LicenceFeeIncome_c20250401__20260331_zG1tHALKX8q">31,255</span> in revenue generated (2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eifrs-full--LicenceFeeIncome_c20240401__20250331_z0B7BlaNllde">42,680</span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eifrs-full--LicenceFeeIncome_c20230401__20240331_zPEjQbbNToC3">71,333</span>).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F06_zgqIYKBrP1Gb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zzUAbGfJtjRh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, Miles Pelham, controller of Rhino Ventures, engaged as a contractor to provide management services in return for a fee of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--ContractorFee_c20250401__20260331_zWAwy0YLhWC6" title="Contractor fee">300,000</span> (2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--ContractorFee_c20240401__20250331_zrUO3pehRztg" title="Contractor fee">260,417</span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_ecustom--ContractorFee_c20230401__20240331_zzUnSy9NvVV8" title="Contractor fee">250,000</span>).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F0E_zsSAzTMm11O7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zv7irxfVKagf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2024, the Group has fully written off the amount due from a related company, Diginex (Holdings) Limited, a company controlled by Rhino Ventures, of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--WriteoffOfDueFromRelatedCompany_c20230401__20240331_zlbgnV84hWd6" title="Write-off of due from related company">81,347</span> (2026 and 2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--WriteoffOfDueFromRelatedCompany_dxL_c20250401__20260331_z94Dd5WheOR6" title="Write-off of due from related company::XDX::-"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--WriteoffOfDueFromRelatedCompany_dxL_c20240401__20250331_zfIUlkTUH2ra" title="Write-off of due from related company::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2036"><span style="-sec-ix-hidden: xdx2ixbrl2038">Nil</span></span></span></span>). </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0C_zlhes6anTUp9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F14_zSk5Sp7C2Nv8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the issuance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_ecustom--NumberOfSharesIssuedForShareBasedPayments_iI_c20250331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zmCy2CBOLGX8" title="Share based payments expenses">151</span> preferred shares of DSL triggered by the Capital Raise, share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zjazT2xbrES3" title="Share based payments expenses">369,648</span> are recognized during the year ended March 31, 2025 (2026 and 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_dxL_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_ztGsTIZzVwnh" title="Share based payments expenses::XDX::-"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_dxL_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_ztyfF3wIVxFe" title="Share based payments expenses::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2045"><span style="-sec-ix-hidden: xdx2ixbrl2047">Nil</span></span></span></span>). </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F0E_zyB46cPCltC9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1E_zaiq8ZR2B2Xk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group had a loan from a related company, Diginex (Holdings) Limited, with a principal of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eifrs-full--Borrowings_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DiginexHoldingsLimitedMember_zgRtFEStOVrl">1,000,000</span>. The loan bore an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DiginexHoldingsLimitedMember_zbUHdOVisJYg">8</span>% annual interest charge and interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--LoanFromRelatedParty_iN_di_c20240401__20250331_zJageiwc6LNd" title="Loan from a related company">24,548</span> was accrued during the year ended March 31, 2025 (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--LoanFromRelatedParty_iN_dixL_c20250401__20260331_zapL3Xjzv24j" title="Loan from a related company::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2054">Nil</span></span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--LoanFromRelatedParty_iN_di_c20230401__20240331_zaxE0rTjSV0j" title="Loan from a related company">80,219</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the Recapitalization in July 2024, the loan was converted into convertible loan notes. The convertible loan notes were converted into Ordinary Shares on December 20, 2024.</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F0B_zanQJ4jdvoy1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F12_zTZGutBTDlZ7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group had loans outstanding from the immediate holding company, Rhino Ventures. The loans bore an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zjryWSjENqra">8</span>% annual interest charge and interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--LoanFromRelatedParty_iN_di_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zlAeu4XGm88k" title="Loan from related party">129,423</span> was accrued during the year ended March 31, 2025 (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_ecustom--LoanFromRelatedParty_iN_dixL_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zqH3cZ4sKJP7" title="Loan from related party::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2062">Nil</span></span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_ecustom--LoanFromRelatedParty_iN_di_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zA14Ofotfer" title="Loan from related party">187,584</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 21, 2025, pursuant to a triparty loan agreements entered into between the Company, DSL, and Rhino Ventures dated September 30, 2024, the loans were fully settled through the capitalization by issuing Ordinary Shares and cash settlement. At March 31, 2025 and 2026, there was no balance outstanding, and no interest was accrued for each of the years ended March 31, 2025 and 2026 accordingly.</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F03_zE8lioSZiaPk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1C_zeRtDTIcdWkf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_ecustom--ConvertibleLoanPercentage_pid_dp_uPure_c20240401__20250331_zUseFUeGkeI9" title="Convertible loan percentage">8</span>% convertible loan notes to the shareholders of the Company. Interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--InterestOnConvertibleLoan_c20240401__20250331_zsXgXgyiyrLj" title="Accrued interest">238,960</span> was accrued during the year ended March 31, 2025 (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_ecustom--InterestOnConvertibleLoan_dxL_c20250401__20260331_zg3qmIVUDHKj" title="Accrued interest::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2071">Nil</span></span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--InterestOnConvertibleLoan_c20230401__20240331_zVWw0YNcW7U4" title="Accrued interest">266,520</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, all the outstanding convertible loan notes were converted into Ordinary Shares. No convertible loan notes were outstanding as of March 31, 2025 and 2026 and no interest was accrued for the year ended March 31, 2026.</span></p></td></tr> </table> <p id="xdx_8A8_zWIHZ6K36Bb3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18.2 Due to related companies </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2025, the amount due to a related company, Compass Limited, of $<span id="xdx_908_eifrs-full--DepositLiabilities_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zNI9zu5727S6" title="Deposit">34,579</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">related to the deposit for the office lease in Monaco. Compass Limited is a company controlled by Rhino Ventures. The balance was repaid during the year and there was no outstanding balance as of March 31, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All amounts were unsecured, interest-free and repayable on demand.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18.3 Key management compensation</b></span></p> <p id="xdx_897_ecustom--DisclosureOfKeyManagementCompensationExplanatory_zQHTp7qEOqJd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zE2ot2oRa071" style="display: none">SCHEDULE OF KEY MANAGEMENT COMPENSATION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250401__20260331_zMvgpAxUtPR7" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20240401__20250331_zxwEmdBk04Sj" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20230401__20240331_zfr5xu9CkVa5" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_400_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_maKMPCzQPu_zpLwdYG4GIXe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Basic salaries, allowances and all benefits-in-kind</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,177,385</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,616,693</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,514,495</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_maKMPCzQPu_zZ16WlEJNoY9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pension costs - defined contribution plans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,924</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_maKMPCzQPu_zqeUVFRn7P19" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,220,923</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">782,338</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,324,067</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--KeyManagementPersonnelCompensation_iT_mtKMPCzQPu_zjYaatyKL9yd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Key management compensation</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,413,221</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,405,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,845,870</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zgXQxVhooWbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Senior representatives are considered as key management personnel of the Group.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18.4 Amounts due to key management</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2026, expense reimbursement of $<span id="xdx_902_ecustom--KeyManagementPersonnelCompensationExpenseReimbursement_c20250401__20260331_zjl2J6ckjZra" title="Reimbursement expenses">56,391</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">were outstanding to key management personnel (2025: <span id="xdx_901_ecustom--KeyManagementPersonnelCompensationExpenseReimbursement_c20240401__20250331_zEWyfDfyyRHh" title="Reimbursement expenses">68,724</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">) and were included in accruals.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>18.5 </b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 27, 2024, Rhino Ventures was issued with Founder Warrants in DSL in connection with the $<span id="xdx_90C_eifrs-full--IssuedCapital_iI_pn6n6_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zblDm0YOE9lc" title="Capital raise">8</span> million Capital Raise. Following the Group restructure, there were <span id="xdx_908_eifrs-full--NumberOfSharesOutstanding_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zsILyDfrGXTg" title="Number of shares outstanding">4,170,520</span> warrants issued and outstanding and exercisable for a period of <span id="xdx_906_ecustom--NumberOfSharesExercisablePeriod_dc_c20240527__20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zUhC0bde4cse" title="Number of shares exercisable period">three years</span> from the date they were issued and are exercisable at a price of US$<span id="xdx_907_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uUSDPShares_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zIG8gP4aCH9a" title="Number of shares exercisable per shares">6.13</span> per warrant. The warrants, if fully exercised, will result in the issuance of shares equal to <span id="xdx_901_ecustom--PercentageOfOutstandingOrdinaryShares_iI_dp_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zhOz00LYBPF2" title="Number of shares exercisable per shares">51</span>% of the Company’s outstanding Ordinary Shares at the time the warrants are exercised. This amount will be prorated in the event of partial exercise of the warrants. See note 22.2 for details.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2025, the Company issued Rhino Ventures the IPO Warrants in connection with the IPO.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tranche 1 of IPO Warrants, with an exercise price of $<span id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20250123__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zV6cdpeDk8xl" title="Exercise price">5.13</span> per share to purchase <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_pid_c20250123__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zL8dDL2yfWDj" title="Number of shares issued">2,250,000</span> Ordinary Shares, and tranche 2 of IPO Warrants, with an exercise price of $<span id="xdx_905_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20250123__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zvm67lLiO1m1" title="Exercise price">0.77</span> per share to purchase <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20250123__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zWUZ93v1sN3e" title="Number of shares issued">18,000,000</span> Ordinary Shares, were exercised on July 22, 2025 and October 22, 2025 respectively generating $<span id="xdx_90C_eifrs-full--ProceedsFromExerciseOfWarrants_c20250722__20250722_z1lOidB7Oshg" title="Proceeds from exercise of warrants">11,542,500</span> and $<span id="xdx_902_eifrs-full--ProceedsFromExerciseOfWarrants_c20251022__20251022_zSD85MkQRKIb" title="Proceeds from exercise of warrants">13,837,500</span> respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 20, 2026, the Company extended the maturity dates of the outstanding Founder Warrants and IPO Warrants (i.e. tranches 4, 5 and 6) by two years and Founder Warrants were modified. No other terms, including exercise prices, settlement mechanisms, or the number of issuable shares, of IPO Warrants were altered.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See notes 20 and 22.2 for details.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>18.6 </b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Loan Notes</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued $<span id="xdx_90B_ecustom--ConvertibleLoan_c20250401__20260331_zXKwqbOFohLj" title="Convertible loan">4,350,000</span> convertible loan notes with an <span id="xdx_906_ecustom--ConvertibleLoanPercentage_pid_dp_c20250401__20260331_zKBHWIQwsSLa" title="Convertible loan percentage">8</span>% coupon, of which all were held by related parties due to their shareholding in the Company. Rhino Ventures held $<span id="xdx_902_eifrs-full--Borrowings_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zq4g81FUsdQa" title="Borrowings">517,535</span>, HBM IV, Inc. held $<span id="xdx_901_eifrs-full--Borrowings_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HBMIVIncMember_zCwq0d6ITuQh" title="Borrowings">2,000,000</span> and Nalimz Holdings Limited held $<span id="xdx_902_eifrs-full--Borrowings_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NalimzHoldingsLimitedMember_z777GjSPN9f7" title="Borrowings">1,000,000</span>, Working Capital Innovation Fund II held $<span id="xdx_907_eifrs-full--Borrowings_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--WorkingCapitalInnovationFundIIMember_z55jBOrxuHV3" title="Borrowings">582,465</span> and Hafnia Pte Ltd held $<span id="xdx_901_eifrs-full--Borrowings_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HafniaPteLtdMember_zA4INxyf5mb5" title="Borrowings">250,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, following the Company’s registration statement being declared effective by the SEC, all the outstanding convertible loan notes with an aggregate face value of $<span id="xdx_904_eifrs-full--NotionalAmount_iI_c20241220_zk7cRx3fTMKf" title="Notional amount">4,350,000</span> and accrued interest of $<span id="xdx_906_eifrs-full--InterestPayable_iI_c20241220_zUCjcyzwN1Ja" title="Accrued interest">751,781</span>, totaling $<span id="xdx_904_ecustom--ConvertibleLoanNotes_iI_c20241220_zPrZDZzK1Nm7" title="Convertible loan notes">5,101,781</span>, were converted into Ordinary Shares at a conversion price of $<span id="xdx_901_eifrs-full--ParValuePerShare_iI_c20241220_zetsRFSboCyh" title="Par value per share">2.17</span> resulting in the issuance of <span id="xdx_901_ecustom--NumberOfConvertedSharesIssued_iI_c20241220_zRqUa0mK0cqb" title="Number of converted shares issued">2,347,134</span> Ordinary Shares. Subsequent to the conversion, there were no convertible loan notes outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_891_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zYsFw9wMgjAi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to those related party transactions and balances disclosed elsewhere in the consolidated financial statements, the Group had the following transactions with its related parties during the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zKkP80REr4nj" style="display: none">SCHEDULE OF TRANSACTIONS WITH OTHER RELATED PARTIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_49F_20250401__20260331_zJFuwLkhumI5" style="text-align: right">Year ended</td><td> </td><td> </td> <td colspan="2" id="xdx_490_20240401__20250331_z08uZRADODM8" style="text-align: right">Year ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20230401__20240331_zf0zcv706Hq5" style="text-align: right">Year ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_404_ecustom--SubscriptionFeesIncome_iI_zYXrafOGBZZi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Subscription fee income</td><td style="width: 2%"> </td> <td id="xdx_F49_zYkWBn5blih8" style="width: 10%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">31,255</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">42,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">71,333</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ContractorFee_z9buBpaDHnkf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Consultancy fee</td><td> </td> <td id="xdx_F4F_zHg8dYfJYuc2" style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,417</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--WriteoffOfDueFromRelatedCompany_i02_pp0p0_zCdQvoBvS3le" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Write-off of due from related company</td><td> </td> <td id="xdx_F46_zsspBHfi1Euk" style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2002">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,347</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_i02_pp0p0_zEGfJtdIeHBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based payments expenses on anti-dilution issuance of Preferred Shares</td><td> </td> <td id="xdx_F49_znnfKTCpmLy" style="text-align: center">(d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2008">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance charges on:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LoanFromRelatedParty_iN_di_z3BXyHlnkRzi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loan from a related company</td><td> </td> <td id="xdx_F4D_zBBfHqILZRih" style="text-align: center">(e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2010">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,219</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LoanFromImmediateHolding_zfR1NrxIHhAk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loans from immediate holding company</td><td> </td> <td id="xdx_F47_zw3B7WpctNz7" style="text-align: center">(f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2014">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,584</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--InterestOnConvertibleLoan_zd8uTiyUHXMg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Convertible loan notes</td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_F46_zQzVhceajo2j" style="text-align: center; padding-bottom: 2.5pt">(g)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2018">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">238,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">266,520</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F0B_znmkKV5MLENf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zVtWlHfTTp6i" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, the Group entered into sales agreements with certain shareholders amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--LicenceFeeIncome_c20250401__20260331_zG1tHALKX8q">31,255</span> in revenue generated (2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eifrs-full--LicenceFeeIncome_c20240401__20250331_z0B7BlaNllde">42,680</span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eifrs-full--LicenceFeeIncome_c20230401__20240331_zPEjQbbNToC3">71,333</span>).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F06_zgqIYKBrP1Gb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zzUAbGfJtjRh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, Miles Pelham, controller of Rhino Ventures, engaged as a contractor to provide management services in return for a fee of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--ContractorFee_c20250401__20260331_zWAwy0YLhWC6" title="Contractor fee">300,000</span> (2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--ContractorFee_c20240401__20250331_zrUO3pehRztg" title="Contractor fee">260,417</span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_ecustom--ContractorFee_c20230401__20240331_zzUnSy9NvVV8" title="Contractor fee">250,000</span>).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F0E_zsSAzTMm11O7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zv7irxfVKagf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2024, the Group has fully written off the amount due from a related company, Diginex (Holdings) Limited, a company controlled by Rhino Ventures, of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--WriteoffOfDueFromRelatedCompany_c20230401__20240331_zlbgnV84hWd6" title="Write-off of due from related company">81,347</span> (2026 and 2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--WriteoffOfDueFromRelatedCompany_dxL_c20250401__20260331_z94Dd5WheOR6" title="Write-off of due from related company::XDX::-"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--WriteoffOfDueFromRelatedCompany_dxL_c20240401__20250331_zfIUlkTUH2ra" title="Write-off of due from related company::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2036"><span style="-sec-ix-hidden: xdx2ixbrl2038">Nil</span></span></span></span>). </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span id="xdx_F0C_zlhes6anTUp9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F14_zSk5Sp7C2Nv8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the issuance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_ecustom--NumberOfSharesIssuedForShareBasedPayments_iI_c20250331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zmCy2CBOLGX8" title="Share based payments expenses">151</span> preferred shares of DSL triggered by the Capital Raise, share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zjazT2xbrES3" title="Share based payments expenses">369,648</span> are recognized during the year ended March 31, 2025 (2026 and 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_dxL_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_ztGsTIZzVwnh" title="Share based payments expenses::XDX::-"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_dxL_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_ztyfF3wIVxFe" title="Share based payments expenses::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2045"><span style="-sec-ix-hidden: xdx2ixbrl2047">Nil</span></span></span></span>). </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F0E_zyB46cPCltC9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1E_zaiq8ZR2B2Xk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group had a loan from a related company, Diginex (Holdings) Limited, with a principal of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eifrs-full--Borrowings_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DiginexHoldingsLimitedMember_zgRtFEStOVrl">1,000,000</span>. The loan bore an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DiginexHoldingsLimitedMember_zbUHdOVisJYg">8</span>% annual interest charge and interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--LoanFromRelatedParty_iN_di_c20240401__20250331_zJageiwc6LNd" title="Loan from a related company">24,548</span> was accrued during the year ended March 31, 2025 (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--LoanFromRelatedParty_iN_dixL_c20250401__20260331_zapL3Xjzv24j" title="Loan from a related company::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2054">Nil</span></span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--LoanFromRelatedParty_iN_di_c20230401__20240331_zaxE0rTjSV0j" title="Loan from a related company">80,219</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the Recapitalization in July 2024, the loan was converted into convertible loan notes. The convertible loan notes were converted into Ordinary Shares on December 20, 2024.</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F0B_zanQJ4jdvoy1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F12_zTZGutBTDlZ7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group had loans outstanding from the immediate holding company, Rhino Ventures. The loans bore an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zjryWSjENqra">8</span>% annual interest charge and interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--LoanFromRelatedParty_iN_di_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zlAeu4XGm88k" title="Loan from related party">129,423</span> was accrued during the year ended March 31, 2025 (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_ecustom--LoanFromRelatedParty_iN_dixL_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zqH3cZ4sKJP7" title="Loan from related party::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2062">Nil</span></span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_ecustom--LoanFromRelatedParty_iN_di_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zA14Ofotfer" title="Loan from related party">187,584</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 21, 2025, pursuant to a triparty loan agreements entered into between the Company, DSL, and Rhino Ventures dated September 30, 2024, the loans were fully settled through the capitalization by issuing Ordinary Shares and cash settlement. At March 31, 2025 and 2026, there was no balance outstanding, and no interest was accrued for each of the years ended March 31, 2025 and 2026 accordingly.</span></p></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in"><span id="xdx_F03_zE8lioSZiaPk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_F1C_zeRtDTIcdWkf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_ecustom--ConvertibleLoanPercentage_pid_dp_uPure_c20240401__20250331_zUseFUeGkeI9" title="Convertible loan percentage">8</span>% convertible loan notes to the shareholders of the Company. Interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--InterestOnConvertibleLoan_c20240401__20250331_zsXgXgyiyrLj" title="Accrued interest">238,960</span> was accrued during the year ended March 31, 2025 (2026: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_ecustom--InterestOnConvertibleLoan_dxL_c20250401__20260331_zg3qmIVUDHKj" title="Accrued interest::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2071">Nil</span></span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--InterestOnConvertibleLoan_c20230401__20240331_zVWw0YNcW7U4" title="Accrued interest">266,520</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, all the outstanding convertible loan notes were converted into Ordinary Shares. No convertible loan notes were outstanding as of March 31, 2025 and 2026 and no interest was accrued for the year ended March 31, 2026.</span></p></td></tr> </table> 31255 42680 71333 300000 260417 250000 81347 369648 -24548 -80219 129423 187584 238960 266520 31255 42680 71333 300000 260417 250000 81347 151 369648 1000000 0.08 -24548 -80219 0.08 -129423 -187584 0.08 238960 266520 34579 <p id="xdx_897_ecustom--DisclosureOfKeyManagementCompensationExplanatory_zQHTp7qEOqJd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zE2ot2oRa071" style="display: none">SCHEDULE OF KEY MANAGEMENT COMPENSATION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250401__20260331_zMvgpAxUtPR7" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20240401__20250331_zxwEmdBk04Sj" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20230401__20240331_zfr5xu9CkVa5" style="font-weight: bold; text-align: right">Year ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">March 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_400_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_maKMPCzQPu_zpLwdYG4GIXe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Basic salaries, allowances and all benefits-in-kind</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,177,385</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,616,693</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,514,495</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_maKMPCzQPu_zZ16WlEJNoY9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pension costs - defined contribution plans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,913</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,924</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,308</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_maKMPCzQPu_zqeUVFRn7P19" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,220,923</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">782,338</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,324,067</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--KeyManagementPersonnelCompensation_iT_mtKMPCzQPu_zjYaatyKL9yd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Key management compensation</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,413,221</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,405,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,845,870</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2177385 1616693 1514495 14913 6924 7308 3220923 782338 1324067 5413221 2405955 2845870 56391 68724 8000000 4170520 P3Y 6.13 0.51 5.13 2250000 0.77 18000000 11542500 13837500 4350000 0.08 517535 2000000 1000000 582465 250000 4350000 751781 5101781 2.17 2347134 <p id="xdx_80C_eifrs-full--DisclosureOfLeasesExplanatory_zF8S0YsuvkMf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>19 <span id="xdx_823_zIsbwACyAIB2">LEASE LIABILITIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_ecustom--DisclosureOfQuantitativeInformationAboutLeaseLiabilitiesExplanatory_zdt7UnMFuSTi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in lease liability is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zHd6OZHAR8e4" style="display: none">SCHEDULE OF CHANGES IN LEASE LIABILITY</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49A_20250401__20260331_znvAbGjdygUk" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240401__20250331_z9LgiRdBe3xi" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iS_zIW12XBiCClc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">At the beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">237,675</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">365,356</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--IncreaseDecreaseInLeaseLiability_zleXqSAdAA66" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase in lease liability (note)</td><td><span id="xdx_F43_zl7lCd33Ywcd" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td> <td style="text-align: left"> </td><td style="text-align: right">87,768</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2153">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_z7wxBEwveNa6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense (note 8)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,236</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--LeaseModificationAdjustment_zqmlZSYG2YJ" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease modification adjustment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,955</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--ReductionInLeaseLiability_zhA8kxPOOMS4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reduction in lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(199,658</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(138,962</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ExchangeRealignment_zvI5V0uKjoga" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange realignment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(598</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2165">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iE_zvvJlmBOcZ29" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">156,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="display: none; vertical-align: top"> <td id="xdx_F02_z8ycbn0oas2i" style="display: none; width: 0.5in">1</td><td id="xdx_F19_zsmLAl49aja9" style="display: none; text-align: justify">The Group entered into an 18-month office lease in the United Kingdom, commencing in April 2025, with monthly rent of GBP3,782 (approximately: $5,105).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top"> <td style="width: 0.5in">Note:</td><td style="text-align: justify">The Group entered into an 18-month office lease in the United Kingdom, commencing in April 2025, with monthly rent of GBP<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENIQU5HRVMgSU4gTEVBU0UgTElBQklMSVRZIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--RentExpenses_uGBP_c20250401__20250430_z5qrQcAlK0Hh" title="Rent expenses">3,782</span> (approximately: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENIQU5HRVMgSU4gTEVBU0UgTElBQklMSVRZIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_ecustom--RentExpenses_c20250401__20250430_zjsOeXhrgoPf" title="Rent expenses">5,105</span>).</td></tr></table> <p id="xdx_8AC_z5nqMWcuVMfg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutLeaseLiabilitiesExplanatory_zUtuU48GYJHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classified in the consolidated statements of financial position as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zIo6Dv8SVgd4" style="display: none">SCHEDULE OF LEASE LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20260331_zntyEV5qAwH9" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_491_20250331_z7imK0JDm0ci" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentLeaseLiabilities_iI_maLLz1xA_z8OStOB075Cc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">156,195</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">126,808</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--NoncurrentLeaseLiabilities_iI_maLLz1xA_z5yviqfRrE57" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2180">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">110,867</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--LeaseLiabilities_iTI_mtLLz1xA_zRc48x0OUjm7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">156,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zgPygdrmCPi9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_zvBL7PSgGvXh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maturity of lease liabilities is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zlKLj9p2pavi" style="display: none">SCHEDULE OF MATURITY OF LEASE LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20260331_zW3PFxLmFnV2" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20250331_zUXwsr5HM1xi" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_znjDHxmXzNn3" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Not later than one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">158,643</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">135,670</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zgc6i73vaXQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Later than one year and not later than five years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2191">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113,058</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--GrossLeaseLiabilities_iI_maLLzieq_z5CYZ85K5kEk" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Maturity of lease liabilities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,643</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,728</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iNI_di_msLLzieq_zUVMMshsfCY7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Finance costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,448</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,053</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--LeaseLiabilities_iTI_mtLLzieq_z9YUKF1q4f3g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">156,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zYVDTdy5Ocd9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The lease commitments have been discounted to calculate a present value of commitments using a weighted average cost of capital rate of <span id="xdx_909_ecustom--CostOfCapitalRate_iI_pid_dp_uPure_c20260331_zcuzyHCHAKm" title="Cost of capital rate">4.66</span>% (2025: <span id="xdx_909_ecustom--CostOfCapitalRate_iI_pid_dp_uPure_c20250331_zU1mZ6tMEUg" title="Cost of capital rate">5.25</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p id="xdx_891_ecustom--DisclosureOfQuantitativeInformationAboutLeaseLiabilitiesExplanatory_zdt7UnMFuSTi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in lease liability is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zHd6OZHAR8e4" style="display: none">SCHEDULE OF CHANGES IN LEASE LIABILITY</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49A_20250401__20260331_znvAbGjdygUk" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240401__20250331_z9LgiRdBe3xi" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iS_zIW12XBiCClc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">At the beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">237,675</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">365,356</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--IncreaseDecreaseInLeaseLiability_zleXqSAdAA66" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase in lease liability (note)</td><td><span id="xdx_F43_zl7lCd33Ywcd" style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td> <td style="text-align: left"> </td><td style="text-align: right">87,768</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2153">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_z7wxBEwveNa6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense (note 8)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,236</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--LeaseModificationAdjustment_zqmlZSYG2YJ" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease modification adjustment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,955</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--ReductionInLeaseLiability_zhA8kxPOOMS4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reduction in lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(199,658</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(138,962</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ExchangeRealignment_zvI5V0uKjoga" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange realignment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(598</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2165">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iE_zvvJlmBOcZ29" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">156,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="display: none; vertical-align: top"> <td id="xdx_F02_z8ycbn0oas2i" style="display: none; width: 0.5in">1</td><td id="xdx_F19_zsmLAl49aja9" style="display: none; text-align: justify">The Group entered into an 18-month office lease in the United Kingdom, commencing in April 2025, with monthly rent of GBP3,782 (approximately: $5,105).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top"> <td style="width: 0.5in">Note:</td><td style="text-align: justify">The Group entered into an 18-month office lease in the United Kingdom, commencing in April 2025, with monthly rent of GBP<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENIQU5HRVMgSU4gTEVBU0UgTElBQklMSVRZIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--RentExpenses_uGBP_c20250401__20250430_z5qrQcAlK0Hh" title="Rent expenses">3,782</span> (approximately: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENIQU5HRVMgSU4gTEVBU0UgTElBQklMSVRZIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_ecustom--RentExpenses_c20250401__20250430_zjsOeXhrgoPf" title="Rent expenses">5,105</span>).</td></tr></table> 237675 365356 87768 12134 17236 18874 -5955 -199658 -138962 -598 156195 237675 3782 5105 <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutLeaseLiabilitiesExplanatory_zUtuU48GYJHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classified in the consolidated statements of financial position as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zIo6Dv8SVgd4" style="display: none">SCHEDULE OF LEASE LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20260331_zntyEV5qAwH9" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_491_20250331_z7imK0JDm0ci" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentLeaseLiabilities_iI_maLLz1xA_z8OStOB075Cc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">156,195</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">126,808</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--NoncurrentLeaseLiabilities_iI_maLLz1xA_z5yviqfRrE57" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2180">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">110,867</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--LeaseLiabilities_iTI_mtLLz1xA_zRc48x0OUjm7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">156,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 156195 126808 110867 156195 237675 <p id="xdx_896_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_zvBL7PSgGvXh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maturity of lease liabilities is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zlKLj9p2pavi" style="display: none">SCHEDULE OF MATURITY OF LEASE LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20260331_zW3PFxLmFnV2" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20250331_zUXwsr5HM1xi" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_znjDHxmXzNn3" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Not later than one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">158,643</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">135,670</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zgc6i73vaXQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Later than one year and not later than five years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2191">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113,058</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--GrossLeaseLiabilities_iI_maLLzieq_z5CYZ85K5kEk" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Maturity of lease liabilities</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,643</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,728</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iNI_di_msLLzieq_zUVMMshsfCY7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Finance costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,448</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,053</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--LeaseLiabilities_iTI_mtLLzieq_z9YUKF1q4f3g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">156,195</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 158643 135670 113058 158643 248728 2448 11053 156195 237675 0.0466 0.0525 <p id="xdx_80D_ecustom--DisclosureOfWarrantLiabilitiesExplanatory_zJ61yk3TMzA2" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>20 <span id="xdx_822_zfmrfwSj5Tc3">WARRANT LIABILITIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">In May 2024, the Group completed a capital raise involving the issuance of warrants to its immediate holding company, Rhino Venture, which were subsequently restructured in July 2024 into Founder Warrants issued by Diginex Limited with an exercise price of $<span id="xdx_903_ecustom--WeightedAverageExercisePriceOfWarrantsGranted_c20240501__20240531_zgRFO51JGy01" title="Exercise price of warrants">6.13</span>. On March 20, 2026, the Company extended the maturity date of Founder Warrants by two years (from May 27, 2027 to May 27, 2029) and Founder Warrants were modified.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Following these modifications, Founder Warrants failed to meet the “fixed-for-fixed” condition under IAS 32 and were consequently reclassified from warrant reserve to financial liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The fair value of Founder Warrants immediately after the modification on March 20, 2026 was $<span id="xdx_901_eifrs-full--GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20250401__20260331_zoqLA0MDBvhh" title="fair value of warrant">28,553,000</span>, and there was no change in fair value through the end of the reporting period on March 31, 2026. This valuation was determined using a binomial option-pricing model. For details, refer to note 22.2.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> 6.13 28553000 <p id="xdx_80F_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zrLq8tXqZG6d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>21 <span id="xdx_829_zL544ytFlC33">SHARE CAPITAL AND SHARE PREMIUM</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under a deemed reverse acquisition (as discussed in note 3), the historical shareholders’ equity of DSL, being the accounting acquirer (legal acquiree) prior to the Transaction is retrospectively adjusted to reflect the legal capital structure of the accounting acquiree (legal acquirer) and the Share Subdivision. This is calculated by using the exchange ratio as determined on the completion of the Transaction being <span id="xdx_905_eifrs-full--NumberOfSharesOutstanding_iI_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zMUj028TxGIi">410</span> shares in the Company for each DSL share and multiplying by 2 for the impact of Share Subdivision. The difference in value of the share capital arising from this conversion versus the share capital amount in DSL is recorded in equity under the capital reserve.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Shares of the Company have a par value of $<span id="xdx_903_eifrs-full--ParValuePerShare_iI_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zg3TVs3bShKk">0.00005</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">after the Share Subdivision.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">On April 28, 2026, Diginex Limited (“Diginex” or the “Company”) effected an increase in the authorized share capital of the Company from US$<span id="xdx_90E_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20260428__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zPGxc6mbFQCa" title="Authorized share capital">50,000</span> to US$<span id="xdx_902_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20260428__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zB3ccyHo8rL4" title="Authorized share capital">200,000</span> divided into <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20260428__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zqAYsC7QkDBj" title="Number of shares issued">3,960,000,000</span> Ordinary Shares of a par value US$<span id="xdx_906_eifrs-full--ParValuePerShare_iI_c20260428__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zgXetB3LpRWc" title="Par value, per share">0.00005</span> each (the “Existing Ordinary Shares”) and <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20260428__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z10xo9tizHr4" title="Number of shares issued">40,000,000</span> preferred shares of US$<span id="xdx_90E_eifrs-full--ParValuePerShare_iI_c20260428__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zePpEgwzZtMe" title="Par value, per share">0.00005</span> par value each (the “Existing Preferred Shares”), by the addition of <span id="xdx_90D_ecustom--NumberOfAdditionalSharesIssued_iI_c20260428__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zByyt1AqXIw7" title="Number of additional shares issued">3,000,000,000</span> Existing Ordinary Shares (the “Share Capital Increase”) and a share consolidation, whereby <span id="xdx_90A_ecustom--DescriptionOfSharesCapital_c20260428__20260428_zUMf3gFvbZY3" title="Description of shares capital">every eight (8) issued and unissued Existing Ordinary Shares were consolidated into one (1) ordinary share of a par value of US$0.0004 each and every eight (8) issued and unissued Existing Preferred Shares be consolidated into one (1) preferred share of a par value of US$0.0004 each, the shares as consolidated shall rank pari passu in all respect with each other and have the same rights and are subject to the same restrictions (save as to par value) as the Existing Ordinary Shares and the Existing Preferred Shares (as the case may be), any fractional shares that would have resulted from the share consolidation will be rounded up to the next whole number (the “Share Consolidation”, together with the Share Capital Increase, the “Authorized Share Capital Changes”), such that the authorized share capital of the Company shall be US$200,000 divided into 495,000,000 ordinary shares of a par value of US$0.0004 each and 5,000,000 preferred shares of a par value of US$0.0004 each.</span> Adjusted retrospectively for the 8-for-1 share consolidation, the effective number of issued and outstanding ordinary shares at March 31, 2026 is <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_c20260331_zI7KoqGne3ze" title="Number of issued"><span id="xdx_901_eifrs-full--NumberOfSharesOutstanding_iI_c20260331_zqmR2DRZ9co1" title="Number of outstanding">29,100,941</span></span> (2025: <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20250331_zPVxsCdiY6k" title="Number of issued"><span id="xdx_905_eifrs-full--NumberOfSharesOutstanding_iI_c20250331_zR4ijG7Aoh9k" title="Number of outstanding">22,993,763</span></span>). The difference between the exact pro rata share count of <span id="xdx_90D_ecustom--ExactProRataShareCount_iI_c20260331_zKoo4WhgHD71" title="Exact pro rata share count">29,100,941</span> and the final balance of <span id="xdx_901_ecustom--OrdinarySharesAttributableToFractionalShareAdjustments_iI_c20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_zkEkqqXXGY2l" title="Ordinary shares attributable to fractional share adjustments">29,130,130</span> ordinary shares is attributable to fractional share adjustments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutShareCapitalAndSharePremiumExplanatory_zUhcc0hKPZsj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zPEy0ctc2ila" style="display: none">SCHEDULE OF SHARE CAPITAL</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: center"> </td><td style="display: none"> </td> <td style="display: none; text-align: center"> </td><td style="display: none"> </td> <td colspan="2" style="display: none; text-align: center"> </td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--ComponentsOfEquityAxis_ifrs-full--IssuedCapitalMember_zdJnCaGyI96i" style="display: none; text-align: center">USD</td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ComponentsOfEquityAxis_ifrs-full--SharePremiumMember_zAHt4auIrZOb" style="display: none; text-align: center">USD</td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ComponentsOfEquityAxis_ifrs-full--CapitalReserveMember_zcmIcDHWnuAj" style="display: none; text-align: center">USD</td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B6_ifrs-full--ComponentsOfEquityAxis_ifrs-full--WarrantReserveMember_zRUL0HzfuXBc" style="display: none; text-align: center">USD</td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B1_zV8Iz9BYyEsl" style="display: none; text-align: center">USD</td><td style="display: none"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Share capital</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">Share</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">Capital</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">Warrant</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">reserve</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">reserve</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_439_c20240401__20250331_ecustom--EquityPreRecapitalizedBalance_iS_zguckrLbZHg2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">Balance at 1 April 2024 – pre-recapitalization</td><td style="width: 1%"> </td> <td style="text-align: center; width: 5%"> </td><td style="text-align: left; width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_987_ecustom--EquityPreRecapitalizedBalanceShares_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_z8cCwon2ZoKh" style="text-align: right; width: 5%" title="Pre-recapitalized balance, shares">11,626</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%">3,752,669</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%"><span style="-sec-ix-hidden: xdx2ixbrl2248">-</span></td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%"><span style="-sec-ix-hidden: xdx2ixbrl2249">-</span></td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%"><span style="-sec-ix-hidden: xdx2ixbrl2250">-</span></td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%">3,752,669</td><td style="text-align: left; width: 1%"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPrecapitalization_zw8rCZKWW2pf" style="vertical-align: bottom; background-color: White"> <td>Exercise of share option awards <br/>(pre-recapitalization)</td><td> </td> <td style="text-align: center"><span id="xdx_F47_zC9JKoTvLJY2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPrecapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGMp_znd5PD6UyUvf" style="text-align: right" title="Pre-recapitalized balance, shares">44</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2256">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2257">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2258">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,368</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--IncreaseDecreaseInCapitalRaise_zqHVnRW0ynrj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Capital Raise</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F49_z0qQ9hHNP7J6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseDecreaseInCapitalRaiseShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGQp_zrTVO2T3wZN7" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">5,086</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,346,800</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2264">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2265">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,653,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20240401__20250331_ecustom--EquityPreRecapitalizedBalance_iE_zqlZtkyZI429" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pre-recapitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EquityPreRecapitalizedBalanceShares_iE_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zc6P79V0HFtc" style="text-align: right" title="Pre-recapitalized balance, shares">16,756</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2272">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2273">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncreaseDecreaseInEquityRecapitalization_znB25iJ54GNj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Recapitalization of DSL <br/>(1:410 exchange ratio)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F4B_zGXowe7chXAa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IncreaseDecreaseInEquityRecapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGEp_z4fCN6ldH4zi" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">6,853,204</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,126,150</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2280">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,126,150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2283">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_z737LQH0Bvn1" style="vertical-align: bottom; background-color: White"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zXqwS4TWtHW9" style="text-align: right" title="Pre-recapitalized balance, shares">6,869,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2288">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_zLxiDdXUTkZh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none">Pre capitalized sub-total</td><td style="display: none"> </td> <td style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_z9erPGiyjgLk" style="display: none; text-align: right" title="Pre-recapitalized balance, shares">6,869,960</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">687</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2296">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">5,126,150</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">6,653,200</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">11,780,037</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FoundingShareOfCompany_zs8KYUfnyizi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Founding share of the Company</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--FoundingShareOfCompanyShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zXovykc4Mv4j" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2303">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2304">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2305">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2307">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotal_zdF21CVaFrhg" style="vertical-align: bottom; background-color: White"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zV65olXfRsz9" style="text-align: right" title="Pre-recapitalized balance, shares">6,869,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2312">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotal_zPOtJY9hVWBg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none">Post capitalized sub-total</td><td style="display: none"> </td> <td style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zke3x2wlqMO4" style="display: none; text-align: right" title="Pre-recapitalized balance, shares">6,869,961</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">687</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2320">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">5,126,150</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">6,653,200</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">11,780,037</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--IncreaseDecreaseThroughShareSubdivision_z578Ro6qodch" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Share Subdivision</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F45_z4a0E5ozbii3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughShareSubdivisionShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGIp_zmyyMmqzEXDa" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">6,869,961</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2327">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2328">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2329">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2331">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20240401__20250331_ecustom--RecapitalizedBalance_iS_z7cjEBHf80Al" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Recapitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--RecapitalizedBalanceShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zTqnijkls1Ue" style="text-align: right" title="Pre-recapitalized balance, shares">13,739,922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2336">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ExerciseOfShareOptionAwardsPostcapitalization_z8idbcZTTyN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise of share option awards <br/>(post-recapitalization)</td><td> </td> <td style="text-align: center"><span id="xdx_F41_zeKAALlACOua" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPostCapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGUp_zKAW9PQN2Cdi" style="text-align: right" title="Pre-recapitalized balance, shares">1,003,680</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,768,661</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2345">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2346">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,768,711</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughConversionOfConvertibleInstruments_zdH7OX3Q70Yk" style="vertical-align: bottom; background-color: White"> <td>Conversion of Preferred Shares</td><td> </td> <td style="text-align: center"><span id="xdx_F48_ztF8SZckA4dc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IncreaseDecreaseThroughConversionOfConvertibleInstrumentsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGYp_zW0mOFQl5bnb" style="text-align: right" title="Pre-recapitalized balance, shares">2,583,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,610,871</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2353">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2354">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,611,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IssueOfConvertibleInstruments_z6wCafsYOoj1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Conversion of convertible loan notes</td><td> </td> <td style="text-align: center"><span id="xdx_F4C_zkdCFWz8I1gc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IssueOfConvertibleInstrumentsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGYp_zkEs7VtBEIeb" style="text-align: right" title="Pre-recapitalized balance, shares">2,347,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,133,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2361">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2362">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,133,781</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncreaseDecreaseThroughCapitalizationOfLoanFromImmediateHoldingCompany_zz9ALcC2AfVd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capitalization of loan from immediate holding company</td><td> </td> <td style="text-align: center"><span id="xdx_F4F_zuScMjX9dBkf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughCapitalizationOfLoanFromImmediateHoldingCompanyShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGcp_z5PKIJAzLlm5" style="text-align: right" title="Pre-recapitalized balance, shares">731,707</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,999,963</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2369">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2370">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_zKClprGiwIx9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">IPO and Exercise of overallotment option</td><td> </td> <td style="text-align: center"><span id="xdx_F41_zL7uSksq3K3f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IncreaseDecreaseThroughExerciseOfOptionsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGgp_zupXEcwz9QBe" style="text-align: right" title="Pre-recapitalized balance, shares">2,587,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,176,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2377">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2378">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,176,407</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughIssuanceOfIpoWarrants_zCqhY2Fe7jxk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Issuance of IPO Warrants</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F41_zohlSEd9WGc8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--IncreaseDecreaseThroughIssuanceOfIpoWarrantsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGkp_zhKE8PKRjxP1" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares"><span style="-sec-ix-hidden: xdx2ixbrl2389">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2383">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2384">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2385">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,610,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,610,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_439_c20240401__20250331_ecustom--RecapitalizedBalance_iE_zBusRnVjNdXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; font-weight: bold">Balance at March 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--RecapitalizedBalancesShares_iE_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zR9uAL21GyF5" style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,689,436</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,126,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">79,263,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">110,079,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43A_c20240401__20250331_ecustom--PostBonusSplit_iS_zBvdO0FK5aEk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance at March 31, 2025 – post-bonus split</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Pre-recapitalized balance, shares"><p id="xdx_984_ecustom--PostBonusSplitShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zkZsRrdvLf9k" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Post bonus split balance, shares">183,950,104</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">9,198</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">25,689,436</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">5,126,150</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">79,263,200</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">110,087,984</p></td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20240401__20250331_ecustom--PostShareConsolidation_iS_zuHa6JsmySs1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance at March 31, 2025 – post-Share Consolidation</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Pre-recapitalized balance, shares"><p id="xdx_988_ecustom--PostShareConsolidationShares_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_z0BDVK0BrKli" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Post share consolidation balance, shares">22,993,763</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">9,198</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">25,689,436</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">5,126,150</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">79,263,200</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,087,984</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Pre-recapitalized balance, shares"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20250401__20260331_ecustom--RecapitalizedBalance_iS_zY4FWwfAVhsk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at April 1, 2025</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--RecapitalizedBalancesShares_iS_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zx7Cft4YqNZ5" style="text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,689,436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,263,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,079,936</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250401__20260331_ecustom--RecapitalizedBalance_iS_zLL70QANCMLd" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none">Pre-capitalized balance</td><td style="display: none"> </td> <td style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98E_ecustom--RecapitalizedBalancesShares_iS_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zCLUr1qt2Loh" style="display: none; text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">1,150</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">25,689,436</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">5,126,150</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">79,263,200</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">110,079,936</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_ztECmVwm4oZ1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercise of IPO Warrants (Tranche 1)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F47_zYOH0casR457" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--IncreaseDecreaseThroughExerciseOfSharesOptionsShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGop_zPmLxF5tfpaj" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">2,250,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,919,387</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2433">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,377,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,542,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_z9AnHlICiDac" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zUD5jcbttZL2" style="text-align: right" title="Pre-recapitalized balance, shares">25,243,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,608,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,886,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,622,436</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BonusSplit_zGPxWHE0XsYl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Bonus split</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F4A_zPVPBQDOgzW5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--BonusSplitShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGsp_zrw6YLOtug2b" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">176,706,341</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,835</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2448">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2449">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2450">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,835</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--IncreaseDecreaseThroughPostBonusSplitBalance_zeV6JW58AGyc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Post-bonus split balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PostBonusSplitBalance_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zCLdyAMR8XM6" style="text-align: right" title="Pre-recapitalized balance, shares">201,950,104</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,098</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,608,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,886,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,631,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AcquisitionOfMatter_zhGycF3RWedb" style="vertical-align: bottom; background-color: White"> <td>Acquisition of Matter</td><td> </td> <td style="text-align: center"><span id="xdx_F40_ztaKDh3wvrId" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AcquisitionOfMatterShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGwp_zT4yqklCxpv7" style="text-align: right" title="Pre-recapitalized balance, shares">1,055,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,380,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,067,109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2466">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,447,440</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--AcquisitionOfRemedy_zb8V12nnDpt1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Acquisition of TRP</td><td> </td> <td style="text-align: center"><span id="xdx_F41_zPRj4zpT8jCl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AcquisitionOfRemedyShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGwp_zSWXg7ObasWe" style="text-align: right" title="Pre-recapitalized balance, shares">1,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,737,437</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">947,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2474">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,684,999</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AcquisitionOfPlanA_znC3sKpJsL7c" style="vertical-align: bottom; background-color: White"> <td>Acquisition of planA</td><td> </td> <td style="text-align: center"><span id="xdx_F44_zDGtipVQ3TUh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AcquisitionOfPlanAShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGwp_zjWXsfrdlxI1" style="text-align: right" title="Pre-recapitalized balance, shares">6,720,317</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">336</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,338,082</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2481">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2482">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,338,418</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncreaseDecreaseThroughExerciseOfWarrantsEquityTwo_z3vyutb3XIFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise of IPO Warrants (Tranche 2)</td><td> </td> <td style="text-align: center"><span id="xdx_F47_z0LxAmclTpD6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(m)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseDecreaseThroughExerciseOfSharesOptionsSharesTwo_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKG0p_zjJHY7m3Fbbk" style="text-align: right" title="Pre-recapitalized balance, shares">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,107,600</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2489">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,271,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,837,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LapseOfIpoWarrants_zrv1KjDJVv0b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lapse of IPO Warrants (Tranche 3)</td><td> </td> <td style="text-align: center"><span id="xdx_F4F_z1yzXEkVBAj7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(n)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--LapseOfIpoWarrantsShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKG4p_zDnrBceI1zfa" style="text-align: right" title="Pre-recapitalized balance, shares"><span style="-sec-ix-hidden: xdx2ixbrl2501">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2495">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2496">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2497">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,264,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,264,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--ModificationOfPrivateWarrantsAndIpoWarrants_zbDjJn3fE0e4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Modification of Founder Warrants and IPO Warrants</td><td> </td> <td style="text-align: center"><span id="xdx_F46_zKMCE10hLVb9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(o)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ModificationOfPrivateWarrantsAndIpoWarrantsShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKG8p_zKPL8W7QGmve" style="text-align: right" title="Pre-recapitalized balance, shares"><span style="-sec-ix-hidden: xdx2ixbrl2509">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2503">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2504">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2505">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,099,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,099,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--IncreaseDecreaseReclassificationOfFounderWarrants_zSFXTmGFBYSc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><p style="margin: 0">Reclassification of Founder Warrants</p></td><td> </td> <td style="text-align: center"><p style="margin: 0">(p)</p></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Pre-recapitalized balance, shares"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">(28,553,000</p></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,553,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--SharebasedPaymentTransactionsNonEmployeeRelated_zx015jc2hMHh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based payments transactions (non-employee-related)</td><td> </td> <td id="xdx_F49_zZW5PIK40beh" style="text-align: center">(q)</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--SharebasedPaymentsTransactionsSharesNonEmployeeRelated_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKHAp_zj4PyfWEUAN2" style="text-align: right" title="Pre-recapitalized balance, shares">62,074</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,022,355</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,022,358</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SharebasedPaymentTransactionEmployeeRelated_znB8U7Uc7Yxi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based payments transactions (employee-related)</td><td> </td> <td style="text-align: center"><span id="xdx_F4E_zt7AKclciHSk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(r)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--SharebasedPaymentsTransactionsSharesEmployeeRelated_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKHEp_z7NKfyKHhFq2" style="text-align: right" title="Pre-recapitalized balance, shares">483,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">290,131</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2527">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2528">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">290,155</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_zPr2S85BLAH7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercise of Share Option Awards</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F4B_zr0nsGTzWAgi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(s)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ExerciseOfShareOptionAwardsShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKHIp_zPZ8SHrGY7Qh" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">3,286,168</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">165</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">913,114</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2535">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2536">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">913,279</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_434_c20250401__20260331_ecustom--RecapitalizedBalance_iE_zN1GWymE1En6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance at March 31, 2026</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--RecapitalizedBalancesShares_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zWwnvP0RVCwi" style="text-align: right" title="Pre-recapitalized balance, shares">232,807,527</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,641</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,397,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,140,759</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,897,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,447,420</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20250401__20260331_ecustom--PostShareConsolidation_iE_zv2sHb3ti117" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; font-weight: bold">Balance at March 31, 2026 – post-Share Consolidation</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares"><p id="xdx_989_ecustom--PostShareConsolidationShares_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zhHoSAl8WJia" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Recapitalized balance, shares">29,130,130</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">11,641</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">125,397,820</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">9,140,759</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">27,897,200</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">162,447,420</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20250401__20260331_ecustom--PostShareConsolidation_iE_zZAE7GhyR6h6" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recapitalized balance</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares"><p id="xdx_986_ecustom--PostShareConsolidationShares_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zQvz5HoWXc8e" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Recapitalized balance, shares">29,130,130</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">11,641</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">125,397,820</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">9,140,759</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">27,897,200</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">162,447,420</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F0F_zeWxvYlEUgX8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zbAJ5A3oWhm9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 15, 2024, the Company completed the Recapitalization. Prior to the Recapitalization, the Company had issued one founding share with a par value of USD <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--ParValuePerShare_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexGroupMember_zgxvDFkQeQJ">0.0001</span> and was a newly incorporated entity without material business activities, while DSL was the parent of the DSL Group. The Recapitalization resulted in the Company becoming the immediate holding company of DSL and DSL became a wholly owned subsidiary of the Company. The Recapitalization resulted in one share in DSL being exchanged for four hundred and ten (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexGroupMember_zBKnm5NJHmna">410</span>) Ordinary Shares.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F01_zUGdpaI7MISj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zlEvdkpVWXc1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 26, 2024, the authorized share capital of the Company changed to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--IssuedCapital_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zsd6zJSwmCHf">50,000</span> divided into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zBwv9IZYUm45">960,000,000</span> Ordinary Shares of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--ParValuePerShare_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zpsN8ID3jWea">0.00005</span> par value each and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zxl3PuuuIPH9">40,000,000</span> Preferred Shares of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ParValuePerShare_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zAJKDS4pE7Hl">0.00005</span> par value each. The Share Subdivision resulted in the shareholding of each Company shareholder increasing by a multiple of two.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F00_zP6Ne62awyOd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zZLuCGXUysT7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In April 2024, DSL issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20240430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_z32XMLH7GNHd">44</span> shares to an employee via the exercising of vested employee share options. These shares rank pari passu with the existing ordinary shares of DSL in all respects. These shares equate to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_ecustom--NumberOfSharesPostRecapitalization_iI_c20240430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zMEnhyV4G5Jk">36,080</span> shares post the Recapitalization.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0F_zWjQvqOdF3t" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zqRSRqId2hU" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 27, 2024, DSL and its subsidiaries (collectively referred to as the “DSL Group”) completed the Capital Raise and DSL allotted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--AllotmentOfShares_c20240527__20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zsyNhfi5ugHc" title="Allotment of shares">5,086</span> ordinary shares and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zyyGcADgJ473" title="Number of shares issued">10,172</span> warrants to Rhino Ventures. The warrants have a fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_z9XsSdNCOS06" title="Capital reserve">6,653,200</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zf4u4qmmdBd6" title="Capital reserve">1,346,800</span> being allocated to share capital with a total value recognized in reserves of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_z0tiQCYAyfhf" title="Capital reserve">8,000,000</span>. These shares equate to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_ecustom--NumberOfSharesPostRecapitalization_iI_c20240527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zBLsekf4QOT9" title="Number of shares post recapitalization">4,170,520</span> shares post the Recapitalization.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zW3VpqBmNLy9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1B_zTTmjmamqlL1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August 2024, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20240831__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zxCe7uXBGoT9">1,003,680</span> shares to certain employees via the exercising of vested employee share options. These shares rank pari passu with the Ordinary Shares in all respects.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_zm2iCXImD9W2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zUZH5QnIeBYd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, the Company’s registration statement Form F-1 being declared effective by the SEC. This resulted in outstanding Preferred Shares converting into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--NumberOfSharesOutstanding_iI_c20241220__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zO04ymlVR5ad">2,583,820</span> Ordinary Shares on a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--BorrowingsInterestRateBasis_c20241220__20241220_zV7MqjkN8sW8">1:1</span> basis. All the outstanding convertible loan notes with an aggregate face value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NotionalAmount_iI_c20241220_zVAbWioVrxUf">4,350,000</span> and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--InterestPayable_iI_c20241220_zvUDm1mM51Z">751,781</span>, totaling $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_ecustom--ConvertibleLoanNotes_iI_c20241220_zyuR755XOT13" title="Convertible loan notes">5,101,781</span>, also converted into Ordinary Shares at a conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--ParValuePerShare_iI_c20241220_zxWbznGGQR53">2.17</span> resulting in the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--NumberOfConvertedSharesIssued_iI_c20241220_zqzREQDFdDD8" title="Number of converted shares issued">2,347,134</span> Ordinary Shares.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_z8ePhwyiKrm3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1B_zPzTiHcOEFNd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to a triparty loan agreement dated September 30, 2024, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NetDebt_iI_pn5n6_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zDIsjGiWDaF4" title="Loan amount">3.0</span> million loan from the then immediate holding company, Rhino Ventures, was capitalized through the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20240930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zFtmzvAbDVW1">731,707</span> Ordinary Shares.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0D_zuyD0RX2mqzl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zlc8JxBDyxb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2025, the Company closed on its IPO of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--ProceedsFromIssueofInitialPublicOffering_c20250123__20250123_ztNbLE1Fkeu6" title="Proceeds from issue initial public offering">2,250,000</span> ordinary shares, par value $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ParValuePerShare_iI_c20250123_znieUFsQHkC1" title="Par value per share">0.00005</span> per share, at a public offering price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--WeightedAverageSharePrice2019_c20250123__20250123_zarMBWJBT111" title="Share price">4.10</span> per ordinary share, for total gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--OtherExpenseByNature_c20250123__20250123_zjksDYAPxwA9" title="Other expense by nature">9,225,000</span>, before deducting underwriting discounts, commissions, and other related expenses. The net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250123__20250123_zxI09lSzRB2b" title="Proceeds from issue of preference shares">7,747,756</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 27, 2025, the Company also closed on the underwriter’s exercise of the Over-Allotment Option to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--StockIssueDuringPeriodSharesOverAllotmentOption_c20250127__20250127_zbAkNAekFCYe" title="Proceeds from issue initial public offering">337,500</span> Ordinary Shares pursuant to the Underwriting Agreement. Pursuant to the Over-Allotment Option, the underwriters purchased an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--StockIssueDuringPeriodSharesOverAllotmentOption_c20250127__20250127_zcjUxZuVlbD4" title="Proceeds from issue initial public offering">337,500</span> Ordinary Shares at the public offering price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--WeightedAverageSharePrice2019_c20250127__20250127_zs1fpLOmiG28" title="Share price">4.10</span> per share, resulting in additional gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--OtherExpenseByNature_pn4n6_c20250127__20250127_z76v6LtDx6p1" title="Other expense by nature">1.38</span> million, before deducting underwriting discounts and other related expenses. The net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250127__20250127_zAZN4AmsAMvi" title="Proceeds from issue of preference shares">1,261,969</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After giving effect to the full exercise of the Over-Allotment Option, the total number of Ordinary Shares sold by the Company in the IPO increased to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20250127__ifrs-full--ClassesOfShareCapitalAxis__custom--OverAllotmentOptionsMember_zv9pL1xzbyJ7">2,587,500</span> Ordinary Shares and the gross proceeds increased to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--OtherExpenseByNature_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zbaFxMBQXRXc" title="Other expense by nature">10,608,750</span>, before deducting underwriting discounts and other related expenses. The total net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__custom--OverAllotmentOptionsMember_zjQMVIwC3Rxd" title="Proceeds from issue of preference shares">9,009,725</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--OtherExpenseByNature_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zjRspoSJ4cxi" title="Other expense by nature">10,608,750</span> are deducted against the Deferred IPO Expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--OtherComponentsOfDeferredTaxExpenseIncome_c20250127__20250127_zzush6IkNpGi" title="Deferred IPO expenses">1,432,343</span> upon the successful closing of the IPO and share capital of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--IssuedCapital_iI_c20250127_zdETwuMO0NQ4" title="Share capital value">130</span> and share premium of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20250127_zpoNTTvYFub7" title="Share capital premium">9,176,277</span> are recognized.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zHDvDq1KoOEh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zXfai4kRpQ78" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2025, the Company issued Rhino Ventures 6 tranches of the IPO Warrants (as defined in note 21.2), with each tranche comprising <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20250123_zh5ZstwkVhN2" title="Issued of warrant">2,250,000</span> warrants, in connection with the IPO. For details, please refer to note 22.2.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F01_zIoKIEQouHt3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F11_zMbJ3c8k5f77" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--WarrantsExercisePrice_iI_pid_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zqN5N2pCAg93" title="Warrants exercise price">5.13</span> per share, to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20250722_zFcLbKhIEDbc" title="Issued of warrant">2,250,000</span> Ordinary Shares of the Company. The total exercise price of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--TotalExercisePrice_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zeqMzaxKiGRh" title="Total exercise price">11,542,500</span> has been delivered in full to the Company.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_zmeqOuosnSDa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zBXUkvFtTdAc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 8, 2025, the Company completed the Stock Bonus. Each shareholder received seven bonus Ordinary Shares for every one ordinary share held. The Stock Bonus resulted in the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--IncreaseDecreaseThroughStockSplitShares_c20250908__20250908__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrecapitalizationMember_zB3w0kEbAnDc" title="Increase decrease through stock split shares">176,706,341</span> Ordinary Shares.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F05_zuYU1JyTNjAb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zXYV9FVhLP52" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, ordinary shares of the Company issued or to be issued as consideration for the acquisitions of Matter, TRP and planA were recorded within share capital, share premium and capital reserve based on respective acquisition-date fair values. For details, please refer to note 26.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0B_z3qjjwxWJack" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(m)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_z6npqBMtwLrf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 22, 2025, Rhino Ventures exercised tranche 2 of the IPO Warrants, with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--WarrantsExercisePrice_iI_pid_c20251022__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zkm30RHK04F6" title="Warrants exercise price">0.77</span> per share, to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_c20251022__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zEG2mOY88YZc" title="Issued of warrant">18,000,000</span> ordinary shares of the Company. The total exercise price of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--TotalExercisePrice_iI_c20251022__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zlaF85TO8G6c" title="Total exercise price">13,837,500</span> has been delivered in full to the Company.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0C_zGzl5Cm86Zmb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(n)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zkXpiJlpWyC4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2026, tranche 3 of the IPO Warrants expired unexercised upon reaching their maturity date. As these warrants were originally classified as equity instruments and the associated balance within the warrant reserve has been reclassified to accumulated losses.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F03_ztmL5xbhJha" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(o)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_ziNgC9Kn0Uw8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 20, 2026, the Company extended the maturity dates of the outstanding Founder Warrants and IPO Warrants and Founder Warrants were modified. The transaction was recognized directly in equity as an equity transaction with the owner. The incremental fair value arising from the extension was determined to be $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_c20260320__20260320__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zqnvVVapKEk7" title="Fair value of warrant">23,099,000</span>, which has been recognized as a reclassification within equity by debiting accumulated losses and crediting the warrant reserve. For details, please refer to note 22.2.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><p id="xdx_F00_zhSc8ZsMkiI6" style="margin: 0">(p)</p></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p id="xdx_F10_zqzrfiu4gUV6" style="margin: 0">Subsequent to the modification in March 2026, Founder Warrants are classified as financial liabilities on the basis that the fixed-for-fixed condition is no longer met. Accordingly, Founder Warrants are reclassified from warrant reserve to warrant liabilities at the fair value on the modification date.</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0D_zBwcjxEc7inl" style="font: 10pt Times New Roman, Times, Serif">(q)</td> <td id="xdx_F1D_zCxAhekZLdZ5" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On October 3, 2025, in connection with the business acquisition of Matter, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20251003_zST189lSsigj" title="Number of shares issued">62,074</span> Ordinary Shares (post-Share Consolidation of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_ecustom--PostShareConsolidationShares_iI_c20251003__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zMppxuzweaK6" title="Post share consolidation shares">7,759</span>) to the individual that introduced Matter.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0C_zumGNADnjtq4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(r)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zw880BamKWmb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 26, 2026, the Board of Directors approved the issuance of an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_ecustom--ProceedsFromIssueofInitialPublicOffering_c20260226__20260226__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zEiJ9koUCMMd" title="Proceeds from issue initial public offering">483,592</span> ordinary shares, with a par value of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--ParValuePerShare_iI_c20260226__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zXTKZQQJsDc2" title="Par value per share">0.00005</span> per share, to a Non-Executive Director of the Company in recognition of his long service of directorship. The transaction is accounted for as a share-based payment expense, with the fair value measured on the issuance date based on the quoted market price of the shares and an amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zc8pqe0iA255" title="Proceeds from issue of ordinary shares">290,155</span> being charged to profit or loss for the year ended March 31, 2026.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F07_zdJ080wRArv7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(s)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zxUZiGpgOGPe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zAfQNB8iADq4" title="Shares issued">3,286,168</span> shares to certain director and employees via the exercising of vested employee share options. These shares rank pari passu with the Company’s ordinary shares in all respects.</span></td></tr> </table> <p id="xdx_8A9_zibhoP9VmLok" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> 410 0.00005 50000 200000 3960000000 0.00005 40000000 0.00005 3000000000 every eight (8) issued and unissued Existing Ordinary Shares were consolidated into one (1) ordinary share of a par value of US$0.0004 each and every eight (8) issued and unissued Existing Preferred Shares be consolidated into one (1) preferred share of a par value of US$0.0004 each, the shares as consolidated shall rank pari passu in all respect with each other and have the same rights and are subject to the same restrictions (save as to par value) as the Existing Ordinary Shares and the Existing Preferred Shares (as the case may be), any fractional shares that would have resulted from the share consolidation will be rounded up to the next whole number (the “Share Consolidation”, together with the Share Capital Increase, the “Authorized Share Capital Changes”), such that the authorized share capital of the Company shall be US$200,000 divided into 495,000,000 ordinary shares of a par value of US$0.0004 each and 5,000,000 preferred shares of a par value of US$0.0004 each. 29100941 29100941 22993763 22993763 29100941 29130130 <p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutShareCapitalAndSharePremiumExplanatory_zUhcc0hKPZsj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zPEy0ctc2ila" style="display: none">SCHEDULE OF SHARE CAPITAL</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="display: none; text-align: center"> </td><td style="display: none"> </td> <td style="display: none; text-align: center"> </td><td style="display: none"> </td> <td colspan="2" style="display: none; text-align: center"> </td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--ComponentsOfEquityAxis_ifrs-full--IssuedCapitalMember_zdJnCaGyI96i" style="display: none; text-align: center">USD</td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ComponentsOfEquityAxis_ifrs-full--SharePremiumMember_zAHt4auIrZOb" style="display: none; text-align: center">USD</td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ComponentsOfEquityAxis_ifrs-full--CapitalReserveMember_zcmIcDHWnuAj" style="display: none; text-align: center">USD</td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B6_ifrs-full--ComponentsOfEquityAxis_ifrs-full--WarrantReserveMember_zRUL0HzfuXBc" style="display: none; text-align: center">USD</td><td style="display: none"> </td><td style="display: none"> </td> <td colspan="2" id="xdx_4B1_zV8Iz9BYyEsl" style="display: none; text-align: center">USD</td><td style="display: none"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Share capital</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">Share</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">Capital</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center">Warrant</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">reserve</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">reserve</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_439_c20240401__20250331_ecustom--EquityPreRecapitalizedBalance_iS_zguckrLbZHg2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">Balance at 1 April 2024 – pre-recapitalization</td><td style="width: 1%"> </td> <td style="text-align: center; width: 5%"> </td><td style="text-align: left; width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td id="xdx_987_ecustom--EquityPreRecapitalizedBalanceShares_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_z8cCwon2ZoKh" style="text-align: right; width: 5%" title="Pre-recapitalized balance, shares">11,626</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%">3,752,669</td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%"><span style="-sec-ix-hidden: xdx2ixbrl2248">-</span></td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%"><span style="-sec-ix-hidden: xdx2ixbrl2249">-</span></td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%"><span style="-sec-ix-hidden: xdx2ixbrl2250">-</span></td><td style="text-align: left; width: 1%"> </td><td style="width: 1%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 5%">3,752,669</td><td style="text-align: left; width: 1%"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPrecapitalization_zw8rCZKWW2pf" style="vertical-align: bottom; background-color: White"> <td>Exercise of share option awards <br/>(pre-recapitalization)</td><td> </td> <td style="text-align: center"><span id="xdx_F47_zC9JKoTvLJY2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPrecapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGMp_znd5PD6UyUvf" style="text-align: right" title="Pre-recapitalized balance, shares">44</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2256">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2257">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2258">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,368</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--IncreaseDecreaseInCapitalRaise_zqHVnRW0ynrj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Capital Raise</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F49_z0qQ9hHNP7J6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseDecreaseInCapitalRaiseShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGQp_zrTVO2T3wZN7" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">5,086</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,346,800</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2264">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2265">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,653,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20240401__20250331_ecustom--EquityPreRecapitalizedBalance_iE_zqlZtkyZI429" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pre-recapitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--EquityPreRecapitalizedBalanceShares_iE_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zc6P79V0HFtc" style="text-align: right" title="Pre-recapitalized balance, shares">16,756</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2272">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2273">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncreaseDecreaseInEquityRecapitalization_znB25iJ54GNj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Recapitalization of DSL <br/>(1:410 exchange ratio)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F4B_zGXowe7chXAa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IncreaseDecreaseInEquityRecapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGEp_z4fCN6ldH4zi" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">6,853,204</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,126,150</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2280">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,126,150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2283">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_z737LQH0Bvn1" style="vertical-align: bottom; background-color: White"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zXqwS4TWtHW9" style="text-align: right" title="Pre-recapitalized balance, shares">6,869,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2288">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_zLxiDdXUTkZh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none">Pre capitalized sub-total</td><td style="display: none"> </td> <td style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_z9erPGiyjgLk" style="display: none; text-align: right" title="Pre-recapitalized balance, shares">6,869,960</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">687</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2296">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">5,126,150</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">6,653,200</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">11,780,037</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FoundingShareOfCompany_zs8KYUfnyizi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Founding share of the Company</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--FoundingShareOfCompanyShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zXovykc4Mv4j" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2303">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2304">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2305">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2307">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotal_zdF21CVaFrhg" style="vertical-align: bottom; background-color: White"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zV65olXfRsz9" style="text-align: right" title="Pre-recapitalized balance, shares">6,869,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2312">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotal_zPOtJY9hVWBg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none">Post capitalized sub-total</td><td style="display: none"> </td> <td style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zke3x2wlqMO4" style="display: none; text-align: right" title="Pre-recapitalized balance, shares">6,869,961</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">687</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2320">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">5,126,150</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">6,653,200</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">11,780,037</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--IncreaseDecreaseThroughShareSubdivision_z578Ro6qodch" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Share Subdivision</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F45_z4a0E5ozbii3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughShareSubdivisionShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGIp_zmyyMmqzEXDa" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">6,869,961</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2327">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2328">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2329">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2331">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20240401__20250331_ecustom--RecapitalizedBalance_iS_z7cjEBHf80Al" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Recapitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--RecapitalizedBalanceShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zTqnijkls1Ue" style="text-align: right" title="Pre-recapitalized balance, shares">13,739,922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2336">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ExerciseOfShareOptionAwardsPostcapitalization_z8idbcZTTyN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise of share option awards <br/>(post-recapitalization)</td><td> </td> <td style="text-align: center"><span id="xdx_F41_zeKAALlACOua" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPostCapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGUp_zKAW9PQN2Cdi" style="text-align: right" title="Pre-recapitalized balance, shares">1,003,680</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,768,661</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2345">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2346">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,768,711</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughConversionOfConvertibleInstruments_zdH7OX3Q70Yk" style="vertical-align: bottom; background-color: White"> <td>Conversion of Preferred Shares</td><td> </td> <td style="text-align: center"><span id="xdx_F48_ztF8SZckA4dc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--IncreaseDecreaseThroughConversionOfConvertibleInstrumentsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGYp_zW0mOFQl5bnb" style="text-align: right" title="Pre-recapitalized balance, shares">2,583,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,610,871</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2353">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2354">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,611,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IssueOfConvertibleInstruments_z6wCafsYOoj1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Conversion of convertible loan notes</td><td> </td> <td style="text-align: center"><span id="xdx_F4C_zkdCFWz8I1gc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IssueOfConvertibleInstrumentsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGYp_zkEs7VtBEIeb" style="text-align: right" title="Pre-recapitalized balance, shares">2,347,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,133,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2361">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2362">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,133,781</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncreaseDecreaseThroughCapitalizationOfLoanFromImmediateHoldingCompany_zz9ALcC2AfVd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capitalization of loan from immediate holding company</td><td> </td> <td style="text-align: center"><span id="xdx_F4F_zuScMjX9dBkf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughCapitalizationOfLoanFromImmediateHoldingCompanyShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGcp_z5PKIJAzLlm5" style="text-align: right" title="Pre-recapitalized balance, shares">731,707</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,999,963</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2369">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2370">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_zKClprGiwIx9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">IPO and Exercise of overallotment option</td><td> </td> <td style="text-align: center"><span id="xdx_F41_zL7uSksq3K3f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IncreaseDecreaseThroughExerciseOfOptionsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGgp_zupXEcwz9QBe" style="text-align: right" title="Pre-recapitalized balance, shares">2,587,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,176,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2377">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2378">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,176,407</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughIssuanceOfIpoWarrants_zCqhY2Fe7jxk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Issuance of IPO Warrants</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F41_zohlSEd9WGc8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--IncreaseDecreaseThroughIssuanceOfIpoWarrantsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGkp_zhKE8PKRjxP1" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares"><span style="-sec-ix-hidden: xdx2ixbrl2389">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2383">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2384">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2385">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,610,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,610,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_439_c20240401__20250331_ecustom--RecapitalizedBalance_iE_zBusRnVjNdXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; font-weight: bold">Balance at March 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--RecapitalizedBalancesShares_iE_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zR9uAL21GyF5" style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,689,436</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,126,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">79,263,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">110,079,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43A_c20240401__20250331_ecustom--PostBonusSplit_iS_zBvdO0FK5aEk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance at March 31, 2025 – post-bonus split</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Pre-recapitalized balance, shares"><p id="xdx_984_ecustom--PostBonusSplitShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zkZsRrdvLf9k" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Post bonus split balance, shares">183,950,104</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">9,198</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">25,689,436</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">5,126,150</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">79,263,200</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">110,087,984</p></td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20240401__20250331_ecustom--PostShareConsolidation_iS_zuHa6JsmySs1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance at March 31, 2025 – post-Share Consolidation</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Pre-recapitalized balance, shares"><p id="xdx_988_ecustom--PostShareConsolidationShares_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_z0BDVK0BrKli" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Post share consolidation balance, shares">22,993,763</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">9,198</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">25,689,436</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">5,126,150</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">79,263,200</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,087,984</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Pre-recapitalized balance, shares"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20250401__20260331_ecustom--RecapitalizedBalance_iS_zY4FWwfAVhsk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at April 1, 2025</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--RecapitalizedBalancesShares_iS_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zx7Cft4YqNZ5" style="text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,689,436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,263,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,079,936</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250401__20260331_ecustom--RecapitalizedBalance_iS_zLL70QANCMLd" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none">Pre-capitalized balance</td><td style="display: none"> </td> <td style="display: none; text-align: center"> </td><td style="display: none; text-align: left"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_98E_ecustom--RecapitalizedBalancesShares_iS_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zCLUr1qt2Loh" style="display: none; text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">1,150</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">25,689,436</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">5,126,150</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">79,263,200</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">110,079,936</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_ztECmVwm4oZ1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercise of IPO Warrants (Tranche 1)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F47_zYOH0casR457" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--IncreaseDecreaseThroughExerciseOfSharesOptionsShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGop_zPmLxF5tfpaj" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">2,250,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,919,387</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2433">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,377,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,542,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_z9AnHlICiDac" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zUD5jcbttZL2" style="text-align: right" title="Pre-recapitalized balance, shares">25,243,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,608,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,886,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,622,436</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BonusSplit_zGPxWHE0XsYl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Bonus split</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F4A_zPVPBQDOgzW5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--BonusSplitShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGsp_zrw6YLOtug2b" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">176,706,341</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,835</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2448">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2449">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2450">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,835</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--IncreaseDecreaseThroughPostBonusSplitBalance_zeV6JW58AGyc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Post-bonus split balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PostBonusSplitBalance_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zCLdyAMR8XM6" style="text-align: right" title="Pre-recapitalized balance, shares">201,950,104</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,098</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,608,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,886,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,631,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--AcquisitionOfMatter_zhGycF3RWedb" style="vertical-align: bottom; background-color: White"> <td>Acquisition of Matter</td><td> </td> <td style="text-align: center"><span id="xdx_F40_ztaKDh3wvrId" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AcquisitionOfMatterShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGwp_zT4yqklCxpv7" style="text-align: right" title="Pre-recapitalized balance, shares">1,055,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,380,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,067,109</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2466">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,447,440</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--AcquisitionOfRemedy_zb8V12nnDpt1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Acquisition of TRP</td><td> </td> <td style="text-align: center"><span id="xdx_F41_zPRj4zpT8jCl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AcquisitionOfRemedyShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGwp_zSWXg7ObasWe" style="text-align: right" title="Pre-recapitalized balance, shares">1,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,737,437</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">947,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2474">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,684,999</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AcquisitionOfPlanA_znC3sKpJsL7c" style="vertical-align: bottom; background-color: White"> <td>Acquisition of planA</td><td> </td> <td style="text-align: center"><span id="xdx_F44_zDGtipVQ3TUh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AcquisitionOfPlanAShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGwp_zjWXsfrdlxI1" style="text-align: right" title="Pre-recapitalized balance, shares">6,720,317</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">336</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,338,082</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2481">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2482">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,338,418</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncreaseDecreaseThroughExerciseOfWarrantsEquityTwo_z3vyutb3XIFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise of IPO Warrants (Tranche 2)</td><td> </td> <td style="text-align: center"><span id="xdx_F47_z0LxAmclTpD6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(m)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseDecreaseThroughExerciseOfSharesOptionsSharesTwo_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKG0p_zjJHY7m3Fbbk" style="text-align: right" title="Pre-recapitalized balance, shares">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">900</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,107,600</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2489">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,271,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,837,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LapseOfIpoWarrants_zrv1KjDJVv0b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lapse of IPO Warrants (Tranche 3)</td><td> </td> <td style="text-align: center"><span id="xdx_F4F_z1yzXEkVBAj7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(n)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--LapseOfIpoWarrantsShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKG4p_zDnrBceI1zfa" style="text-align: right" title="Pre-recapitalized balance, shares"><span style="-sec-ix-hidden: xdx2ixbrl2501">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2495">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2496">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2497">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,264,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,264,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--ModificationOfPrivateWarrantsAndIpoWarrants_zbDjJn3fE0e4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Modification of Founder Warrants and IPO Warrants</td><td> </td> <td style="text-align: center"><span id="xdx_F46_zKMCE10hLVb9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(o)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ModificationOfPrivateWarrantsAndIpoWarrantsShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKG8p_zKPL8W7QGmve" style="text-align: right" title="Pre-recapitalized balance, shares"><span style="-sec-ix-hidden: xdx2ixbrl2509">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2503">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2504">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2505">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,099,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,099,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--IncreaseDecreaseReclassificationOfFounderWarrants_zSFXTmGFBYSc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><p style="margin: 0">Reclassification of Founder Warrants</p></td><td> </td> <td style="text-align: center"><p style="margin: 0">(p)</p></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Pre-recapitalized balance, shares"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="margin: 0">(28,553,000</p></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,553,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--SharebasedPaymentTransactionsNonEmployeeRelated_zx015jc2hMHh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based payments transactions (non-employee-related)</td><td> </td> <td id="xdx_F49_zZW5PIK40beh" style="text-align: center">(q)</td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--SharebasedPaymentsTransactionsSharesNonEmployeeRelated_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKHAp_zj4PyfWEUAN2" style="text-align: right" title="Pre-recapitalized balance, shares">62,074</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,022,355</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,022,358</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SharebasedPaymentTransactionEmployeeRelated_znB8U7Uc7Yxi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based payments transactions (employee-related)</td><td> </td> <td style="text-align: center"><span id="xdx_F4E_zt7AKclciHSk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(r)</span></td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--SharebasedPaymentsTransactionsSharesEmployeeRelated_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKHEp_z7NKfyKHhFq2" style="text-align: right" title="Pre-recapitalized balance, shares">483,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">290,131</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2527">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2528">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">290,155</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_zPr2S85BLAH7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercise of Share Option Awards</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_F4B_zr0nsGTzWAgi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(s)</span></td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ExerciseOfShareOptionAwardsShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKHIp_zPZ8SHrGY7Qh" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance, shares">3,286,168</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">165</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">913,114</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2535">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2536">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">913,279</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_434_c20250401__20260331_ecustom--RecapitalizedBalance_iE_zN1GWymE1En6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance at March 31, 2026</td><td> </td> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--RecapitalizedBalancesShares_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zWwnvP0RVCwi" style="text-align: right" title="Pre-recapitalized balance, shares">232,807,527</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,641</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,397,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,140,759</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,897,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,447,420</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20250401__20260331_ecustom--PostShareConsolidation_iE_zv2sHb3ti117" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; font-weight: bold">Balance at March 31, 2026 – post-Share Consolidation</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares"><p id="xdx_989_ecustom--PostShareConsolidationShares_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zhHoSAl8WJia" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Recapitalized balance, shares">29,130,130</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">11,641</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">125,397,820</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">9,140,759</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">27,897,200</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">162,447,420</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20250401__20260331_ecustom--PostShareConsolidation_iE_zZAE7GhyR6h6" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recapitalized balance</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares"><p id="xdx_986_ecustom--PostShareConsolidationShares_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zQvz5HoWXc8e" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Recapitalized balance, shares">29,130,130</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">11,641</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">125,397,820</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">9,140,759</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">27,897,200</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">162,447,420</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F0F_zeWxvYlEUgX8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zbAJ5A3oWhm9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 15, 2024, the Company completed the Recapitalization. Prior to the Recapitalization, the Company had issued one founding share with a par value of USD <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--ParValuePerShare_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexGroupMember_zgxvDFkQeQJ">0.0001</span> and was a newly incorporated entity without material business activities, while DSL was the parent of the DSL Group. The Recapitalization resulted in the Company becoming the immediate holding company of DSL and DSL became a wholly owned subsidiary of the Company. The Recapitalization resulted in one share in DSL being exchanged for four hundred and ten (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexGroupMember_zBKnm5NJHmna">410</span>) Ordinary Shares.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F01_zUGdpaI7MISj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zlEvdkpVWXc1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 26, 2024, the authorized share capital of the Company changed to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--IssuedCapital_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zsd6zJSwmCHf">50,000</span> divided into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zBwv9IZYUm45">960,000,000</span> Ordinary Shares of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--ParValuePerShare_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zpsN8ID3jWea">0.00005</span> par value each and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zxl3PuuuIPH9">40,000,000</span> Preferred Shares of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ParValuePerShare_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zAJKDS4pE7Hl">0.00005</span> par value each. The Share Subdivision resulted in the shareholding of each Company shareholder increasing by a multiple of two.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F00_zP6Ne62awyOd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zZLuCGXUysT7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In April 2024, DSL issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20240430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_z32XMLH7GNHd">44</span> shares to an employee via the exercising of vested employee share options. These shares rank pari passu with the existing ordinary shares of DSL in all respects. These shares equate to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_ecustom--NumberOfSharesPostRecapitalization_iI_c20240430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zMEnhyV4G5Jk">36,080</span> shares post the Recapitalization.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0F_zWjQvqOdF3t" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zqRSRqId2hU" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 27, 2024, DSL and its subsidiaries (collectively referred to as the “DSL Group”) completed the Capital Raise and DSL allotted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--AllotmentOfShares_c20240527__20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zsyNhfi5ugHc" title="Allotment of shares">5,086</span> ordinary shares and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zyyGcADgJ473" title="Number of shares issued">10,172</span> warrants to Rhino Ventures. The warrants have a fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_z9XsSdNCOS06" title="Capital reserve">6,653,200</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zf4u4qmmdBd6" title="Capital reserve">1,346,800</span> being allocated to share capital with a total value recognized in reserves of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_z0tiQCYAyfhf" title="Capital reserve">8,000,000</span>. These shares equate to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_ecustom--NumberOfSharesPostRecapitalization_iI_c20240527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zBLsekf4QOT9" title="Number of shares post recapitalization">4,170,520</span> shares post the Recapitalization.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zW3VpqBmNLy9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1B_zTTmjmamqlL1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August 2024, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20240831__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zxCe7uXBGoT9">1,003,680</span> shares to certain employees via the exercising of vested employee share options. These shares rank pari passu with the Ordinary Shares in all respects.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_zm2iCXImD9W2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zUZH5QnIeBYd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 20, 2024, the Company’s registration statement Form F-1 being declared effective by the SEC. This resulted in outstanding Preferred Shares converting into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--NumberOfSharesOutstanding_iI_c20241220__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zO04ymlVR5ad">2,583,820</span> Ordinary Shares on a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--BorrowingsInterestRateBasis_c20241220__20241220_zV7MqjkN8sW8">1:1</span> basis. All the outstanding convertible loan notes with an aggregate face value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NotionalAmount_iI_c20241220_zVAbWioVrxUf">4,350,000</span> and accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--InterestPayable_iI_c20241220_zvUDm1mM51Z">751,781</span>, totaling $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_ecustom--ConvertibleLoanNotes_iI_c20241220_zyuR755XOT13" title="Convertible loan notes">5,101,781</span>, also converted into Ordinary Shares at a conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--ParValuePerShare_iI_c20241220_zxWbznGGQR53">2.17</span> resulting in the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--NumberOfConvertedSharesIssued_iI_c20241220_zqzREQDFdDD8" title="Number of converted shares issued">2,347,134</span> Ordinary Shares.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_z8ePhwyiKrm3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1B_zPzTiHcOEFNd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to a triparty loan agreement dated September 30, 2024, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NetDebt_iI_pn5n6_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zDIsjGiWDaF4" title="Loan amount">3.0</span> million loan from the then immediate holding company, Rhino Ventures, was capitalized through the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20240930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zFtmzvAbDVW1">731,707</span> Ordinary Shares.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0D_zuyD0RX2mqzl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zlc8JxBDyxb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2025, the Company closed on its IPO of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--ProceedsFromIssueofInitialPublicOffering_c20250123__20250123_ztNbLE1Fkeu6" title="Proceeds from issue initial public offering">2,250,000</span> ordinary shares, par value $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ParValuePerShare_iI_c20250123_znieUFsQHkC1" title="Par value per share">0.00005</span> per share, at a public offering price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--WeightedAverageSharePrice2019_c20250123__20250123_zarMBWJBT111" title="Share price">4.10</span> per ordinary share, for total gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--OtherExpenseByNature_c20250123__20250123_zjksDYAPxwA9" title="Other expense by nature">9,225,000</span>, before deducting underwriting discounts, commissions, and other related expenses. The net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250123__20250123_zxI09lSzRB2b" title="Proceeds from issue of preference shares">7,747,756</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 27, 2025, the Company also closed on the underwriter’s exercise of the Over-Allotment Option to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--StockIssueDuringPeriodSharesOverAllotmentOption_c20250127__20250127_zbAkNAekFCYe" title="Proceeds from issue initial public offering">337,500</span> Ordinary Shares pursuant to the Underwriting Agreement. Pursuant to the Over-Allotment Option, the underwriters purchased an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--StockIssueDuringPeriodSharesOverAllotmentOption_c20250127__20250127_zcjUxZuVlbD4" title="Proceeds from issue initial public offering">337,500</span> Ordinary Shares at the public offering price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--WeightedAverageSharePrice2019_c20250127__20250127_zs1fpLOmiG28" title="Share price">4.10</span> per share, resulting in additional gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--OtherExpenseByNature_pn4n6_c20250127__20250127_z76v6LtDx6p1" title="Other expense by nature">1.38</span> million, before deducting underwriting discounts and other related expenses. The net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250127__20250127_zAZN4AmsAMvi" title="Proceeds from issue of preference shares">1,261,969</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After giving effect to the full exercise of the Over-Allotment Option, the total number of Ordinary Shares sold by the Company in the IPO increased to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20250127__ifrs-full--ClassesOfShareCapitalAxis__custom--OverAllotmentOptionsMember_zv9pL1xzbyJ7">2,587,500</span> Ordinary Shares and the gross proceeds increased to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--OtherExpenseByNature_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zbaFxMBQXRXc" title="Other expense by nature">10,608,750</span>, before deducting underwriting discounts and other related expenses. The total net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__custom--OverAllotmentOptionsMember_zjQMVIwC3Rxd" title="Proceeds from issue of preference shares">9,009,725</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--OtherExpenseByNature_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zjRspoSJ4cxi" title="Other expense by nature">10,608,750</span> are deducted against the Deferred IPO Expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--OtherComponentsOfDeferredTaxExpenseIncome_c20250127__20250127_zzush6IkNpGi" title="Deferred IPO expenses">1,432,343</span> upon the successful closing of the IPO and share capital of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--IssuedCapital_iI_c20250127_zdETwuMO0NQ4" title="Share capital value">130</span> and share premium of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20250127_zpoNTTvYFub7" title="Share capital premium">9,176,277</span> are recognized.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zHDvDq1KoOEh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zXfai4kRpQ78" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2025, the Company issued Rhino Ventures 6 tranches of the IPO Warrants (as defined in note 21.2), with each tranche comprising <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20250123_zh5ZstwkVhN2" title="Issued of warrant">2,250,000</span> warrants, in connection with the IPO. For details, please refer to note 22.2.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F01_zIoKIEQouHt3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F11_zMbJ3c8k5f77" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--WarrantsExercisePrice_iI_pid_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zqN5N2pCAg93" title="Warrants exercise price">5.13</span> per share, to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20250722_zFcLbKhIEDbc" title="Issued of warrant">2,250,000</span> Ordinary Shares of the Company. The total exercise price of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--TotalExercisePrice_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zeqMzaxKiGRh" title="Total exercise price">11,542,500</span> has been delivered in full to the Company.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_zmeqOuosnSDa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zBXUkvFtTdAc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 8, 2025, the Company completed the Stock Bonus. Each shareholder received seven bonus Ordinary Shares for every one ordinary share held. The Stock Bonus resulted in the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--IncreaseDecreaseThroughStockSplitShares_c20250908__20250908__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrecapitalizationMember_zB3w0kEbAnDc" title="Increase decrease through stock split shares">176,706,341</span> Ordinary Shares.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F05_zuYU1JyTNjAb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zXYV9FVhLP52" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, ordinary shares of the Company issued or to be issued as consideration for the acquisitions of Matter, TRP and planA were recorded within share capital, share premium and capital reserve based on respective acquisition-date fair values. For details, please refer to note 26.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0B_z3qjjwxWJack" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(m)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_z6npqBMtwLrf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 22, 2025, Rhino Ventures exercised tranche 2 of the IPO Warrants, with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--WarrantsExercisePrice_iI_pid_c20251022__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zkm30RHK04F6" title="Warrants exercise price">0.77</span> per share, to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_c20251022__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zEG2mOY88YZc" title="Issued of warrant">18,000,000</span> ordinary shares of the Company. The total exercise price of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--TotalExercisePrice_iI_c20251022__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheTwoMember_zlaF85TO8G6c" title="Total exercise price">13,837,500</span> has been delivered in full to the Company.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0C_zGzl5Cm86Zmb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(n)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zkXpiJlpWyC4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2026, tranche 3 of the IPO Warrants expired unexercised upon reaching their maturity date. As these warrants were originally classified as equity instruments and the associated balance within the warrant reserve has been reclassified to accumulated losses.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F03_ztmL5xbhJha" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(o)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_ziNgC9Kn0Uw8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 20, 2026, the Company extended the maturity dates of the outstanding Founder Warrants and IPO Warrants and Founder Warrants were modified. The transaction was recognized directly in equity as an equity transaction with the owner. The incremental fair value arising from the extension was determined to be $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_c20260320__20260320__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zqnvVVapKEk7" title="Fair value of warrant">23,099,000</span>, which has been recognized as a reclassification within equity by debiting accumulated losses and crediting the warrant reserve. For details, please refer to note 22.2.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><p id="xdx_F00_zhSc8ZsMkiI6" style="margin: 0">(p)</p></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p id="xdx_F10_zqzrfiu4gUV6" style="margin: 0">Subsequent to the modification in March 2026, Founder Warrants are classified as financial liabilities on the basis that the fixed-for-fixed condition is no longer met. Accordingly, Founder Warrants are reclassified from warrant reserve to warrant liabilities at the fair value on the modification date.</p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0D_zBwcjxEc7inl" style="font: 10pt Times New Roman, Times, Serif">(q)</td> <td id="xdx_F1D_zCxAhekZLdZ5" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On October 3, 2025, in connection with the business acquisition of Matter, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20251003_zST189lSsigj" title="Number of shares issued">62,074</span> Ordinary Shares (post-Share Consolidation of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_ecustom--PostShareConsolidationShares_iI_c20251003__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zMppxuzweaK6" title="Post share consolidation shares">7,759</span>) to the individual that introduced Matter.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0C_zumGNADnjtq4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(r)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zw880BamKWmb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 26, 2026, the Board of Directors approved the issuance of an aggregate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_ecustom--ProceedsFromIssueofInitialPublicOffering_c20260226__20260226__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zEiJ9koUCMMd" title="Proceeds from issue initial public offering">483,592</span> ordinary shares, with a par value of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--ParValuePerShare_iI_c20260226__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zXTKZQQJsDc2" title="Par value per share">0.00005</span> per share, to a Non-Executive Director of the Company in recognition of his long service of directorship. The transaction is accounted for as a share-based payment expense, with the fair value measured on the issuance date based on the quoted market price of the shares and an amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--ProceedsFromIssueOfOrdinaryShares_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zc8pqe0iA255" title="Proceeds from issue of ordinary shares">290,155</span> being charged to profit or loss for the year ended March 31, 2026.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F07_zdJ080wRArv7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(s)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zxUZiGpgOGPe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--KeyManagementPersonnelOfEntityOrParentMember_zAfQNB8iADq4" title="Shares issued">3,286,168</span> shares to certain director and employees via the exercising of vested employee share options. These shares rank pari passu with the Company’s ordinary shares in all respects.</span></td></tr> </table> 11626 3752669 3752669 44 27368 27368 5086 1346800 6653200 8000000 16756 5126837 6653200 11780037 6853204 -5126150 5126150 6869960 687 5126150 6653200 11780037 6869960 687 5126150 6653200 11780037 1 6869961 687 5126150 6653200 11780037 6869961 687 5126150 6653200 11780037 6869961 13739922 687 5126150 6653200 11780037 1003680 50 1768661 1768711 2583820 129 5610871 5611000 2347134 117 6133664 6133781 731707 37 2999963 3000000 2587500 130 9176277 9176407 72610000 72610000 22993763 1150 25689436 5126150 79263200 110079936 183950104 9198 25689436 5126150 79263200 110087984 22993763 9198 25689436 5126150 79263200 110087984 22993763 1150 25689436 5126150 79263200 110079936 22993763 1150 25689436 5126150 79263200 110079936 2250000 113 28919387 -17377000 11542500 25243763 1263 54608823 5126150 61886200 121622436 176706341 8835 8835 201950104 10098 54608823 5126150 61886200 121631271 1055272 53 17380278 3067109 20447440 1250000 62 4737437 947500 5684999 6720317 336 17338082 17338418 18000000 900 29107600 -15271000 13837500 -13264000 -13264000 23099000 23099000 -28553000 -28553000 62074 3 1022355 1022358 483592 24 290131 290155 3286168 165 913114 913279 232807527 11641 125397820 9140759 27897200 162447420 29130130 11641 125397820 9140759 27897200 162447420 29130130 11641 125397820 9140759 27897200 162447420 0.0001 410 50000 960000000 0.00005 40000000 0.00005 44 36080 5086 10172 6653200 1346800 8000000 4170520 1003680 2583820 1:1 4350000 751781 5101781 2.17 2347134 3000000.0 731707 2250000 0.00005 4.10 9225000 7747756 337500 337500 4.10 1380000 1261969 2587500 10608750 9009725 10608750 1432343 130 9176277 2250000 5.13 2250000 11542500 176706341 0.77 18000000 13837500 23099000 62074 7759 483592 0.00005 290155 3286168 <p id="xdx_80B_eifrs-full--DisclosureOfReservesAndOtherEquityInterestExplanatory_zMld4UhUTLIb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>22 <span id="xdx_82A_zQChNQeyyvI3">OTHER RESERVES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nature and purpose of reserves</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22.1 Capital reserve</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2025, capital reserve of $<span id="xdx_902_ecustom--IncreaseDecreaseInEquityRecapitalization_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--RecapitalizedMember_z4e3HJoDzyEh" title="Increase decrease in equity recapitalization">5,126,150</span> arose from the recapitalization of the Group with the Company’s share capital issued as part of the Recapitalization and the impact of the Share Subdivision. This reserve ensures that the total shareholders equity both pre- and post- Recapitalization and the Share Subdivision remains the same as that of the DSL Group immediately before the Recapitalization and Share Subdivision.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, the capital reserve was increased to reflect the equity-classified deferred consideration ordinary shares committed under the acquisitions of Matter and TRP. These deferred shares are fixed in number of issuing shares, rely strictly on the passage of time, and are recognized at their historical acquisition-date fair values without subsequent remeasurement. For specific transaction details, please refer to note 27.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22.2 Warrant reserve</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Founder warrants</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2024, the Group completed the Capital Raise with its immediate holding company, Rhino Venture. As part of this transaction, DSL allotted <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20240531__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_zx2m6g3FrJ7k" title="Shares issued">5,086</span> ordinary shares and <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20240531__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zduIEwqCCrBc" title="Shares issued">10,172</span> warrants to Rhino Venture, with an exercise price of $<span id="xdx_907_ecustom--WarrantsExercisePrice_iI_pid_c20240531__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zlx1amrfFKqg" title="Warrants exercise price">2,512</span> per warrant. If fully exercised, the DSL Founder Warrants will result in the issuance of such number of ordinary shares equal to <span id="xdx_908_ecustom--NumberOfOrdinarySharesPercentage_iI_pid_dp_uPure_c20240531_zUTEo1bQ3Qol" title="Number of ordinary shares percentage">51</span>% of the total issued and outstanding shares of the Company at the time of exercise. For partial exercise, the number of shares to be issued will be determined on a prorated basis at the time of exercise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following the Recapitalization in July 2024, the DSL Founder Warrants were cancelled and the Company issued <span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20240731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zreNW2VRlmJ5" title="Number of shares issued">4,170,520</span> warrants as a replacement with an exercise price of $<span id="xdx_90E_ecustom--WarrantsExercisePrice_iI_pid_c20240731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_z3T96Zo8WPz6" title="Warrants exercise price">6.13</span> per warrant. The Founder Warrants were issued on identical terms and with the same economic benefits as the DSL Founder Warrants. Post the completion of the Restructuring, there was no change to the economic position of the shareholders or warrant holders.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both the Founder Warrants and the DSL Founder Warrants (collectively, “Both Founder Warrants”) are classified as an equity instrument on the basis that they do not include contractual obligation to deliver cash to the warrant holder, and Both Founder Warrants meet the fixed-for-fixed condition by preserving the relative economic interests of both the warrant holder and the Company’s shareholders. The DSL Founder Warrants were initially recognized at their fair value on the date of issuance and no subsequent remeasurement is required. The binomial option-pricing model was used to determine the fair value of the DSL Founder Warrants, with key inputs and assumption set out as follow:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutFairValueOfThePrivateWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_zWx82Xr1fggj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zONFe1t7nOt">SCHEDULE OF FAIR VALUE OF PRIVATE WARRANTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify">Grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240528__20240528__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_za9qBpDERLh8" style="border-bottom: Black 1pt solid; text-align: center">May 28, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Time to expiry (year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_907_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20240528__20240528__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_zXu1ghJCOq0d" title="Time to expiry (year)">3.00</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ExercisePriceShareOptionsGranted2019_zwxA9g7Qz9Gh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Spot price (pre-recapitalization)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,252</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zdPnPQh22dVd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zLUE4CBuTBr7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_zovlpQuFN38f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41.33</td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8A8_z76UAcU526sg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Given the Founder Warrants were issued as a replacement on identical terms, no additional valuation or remeasurement was required. No Founder Warrants had been exercised since the date of issuance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Modification of Founder Warrants</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">On March 20, 2026, the Company extended the maturity dates of the outstanding Founder Warrants by two years from May 27, 2027 to May 27, 2029 and modified Founder Warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The modification is treated as an equity transaction with the warrant holder acting in their capacity as an owner. Accordingly, the incremental fair value of the modification of $<span id="xdx_90B_eifrs-full--GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20260320__20260320_zAOmdwts8U05" title="fair value of warrant">21,900,000</span> has been recognized directly within warrant reserves, with no impact on the consolidated statement of profit or loss. The fair value of Founder Warrants immediately after the modification of $<span id="xdx_901_eifrs-full--GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss_c20250401__20260331_zxZWy2PwOeHe" title="fair value of warrant">28,553,000</span> was calculated using a binomial option pricing model with key inputs and assumptions set out as follow:</p> <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutFairValueOfThePrivateWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ModificationOfFounderWarrantsMember_z9B78OqcRO88" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zcAz5nUtVNrh">SCHEDULE OF FAIR VALUE OF MODIFICATION OF FOUNDER WARRANTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">Warrants</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260320__20260320__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ModificationOfFounderWarrantsMember_zGG2lKWXwzki" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Founder Warrant</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-size: 10pt; text-align: justify">Time to expiry (year)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right"><span id="xdx_907_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20260320__20260320__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ModificationOfFounderWarrantsMember_zBem51etZ1lk" title="Time to expiry (year)">3.19</span></td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ExercisePriceShareOptionsGranted2019_zV60nWnvESWi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Spot price</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">0.55</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zqqXDtwc1vhj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Risk-free rate</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">3.91</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_406_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zXe6gIi7jP2b" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Dividend yield</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0.00</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_zUeUdKhTWaQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Volatility</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">36.33</td><td style="font-size: 10pt; text-align: left">%</td></tr> </table> <p id="xdx_8AD_zsrz2kTN8ZAk" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Post-modification, Founder Warrants fail to meet the fixed-for-fixed condition and are reclassified as financial liabilities (note 20).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>IPO warrants</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2025, the Company issued Rhino Ventures the warrants identified below in connection with the IPO. The IPO Warrants are classified as an equity instrument on the basis that they do not include contractual obligation to deliver cash to the warrant holder, and the IPO Warrants meet the fixed-for-fixed condition by preserving the relative economic interests of both the warrant holder and the Company’s shareholders. The IPO Warrants were initially recognized at their fair value on the date of issuance and no subsequent remeasurement is required.</span></p> <p id="xdx_893_ecustom--DisclosureOfDetailedInformationAboutFairValueOfTheIpoWarrants_zNuegZy9Lwnj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zlrza5LAG3qc" style="display: none">SCHEDULE OF FAIR VALUE OF THE IPO WARRANTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Pre-Stock Bonus<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">or Post-Share</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Consolidation</p> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Post-Stock Bonus</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Tranche</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of <br/> Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price <br/> (per share)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of <br/> Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price <br/> (per share)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Expiration Date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Duration from<br/> January 23, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 8%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zZU6ab0zqEFe" style="width: 10%; text-align: right" title="Number of Warrants">2,250,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z5mXBzdIkN2a" style="width: 10%; text-align: right" title="Exercise Price">5.13</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_909_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zZRKsKkusqMl" style="display: none" title="Number of Warrants"><span style="-sec-ix-hidden: xdx2ixbrl2731">-</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90F_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zEr6aNUsOea5" style="display: none"><span style="-sec-ix-hidden: xdx2ixbrl2732">-</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_908_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_zIZdvGD8tXik" title="Expiration Date">July 23, 2025</span></td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90A_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_zWC2kK5QFR2b" title="Warrant Duration">6</span> months</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">2</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zbuQ3IZzoZ5k" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z5x4RL7h28Qk" style="text-align: right" title="Exercise Price">6.15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z2OMvjz9Jy4j" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zsrdHUOKveWa" style="text-align: right" title="Exercise Price">0.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_zNyqP6QAPBg2" title="Expiration Date">October 23, 2025</span></td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_z6g9syxyGN2" title="Warrant Duration">9</span> months</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">3</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zxPo21g3IWre" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zcR6422lS2Rg" style="text-align: right" title="Exercise Price">7.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zUXq8OTesaB4" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z8eFRk5Gfj5l" style="text-align: right" title="Exercise Price">0.90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_903_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zbSQZ3KOjL6c" title="Expiration Date">January 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zjmKbdHcFkHe" title="Warrant Duration">12</span> months</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zZW1cdLoSzZ9" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zUZ8oRTgodtd" style="text-align: right" title="Exercise Price">8.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zVJ3hEAKoQmc" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z5hmFOTbZM5b" style="text-align: right" title="Exercise Price">1.03</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_zBH6I1AxRxnh" title="Expiration Date">April 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_zCY5saWiCkJ3" title="Warrant Duration">15</span> months</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">5</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zPmjQK02jMq6" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z7meBnTXAUZ9" style="text-align: right" title="Exercise Price">10.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z4EYnvXYlJrl" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zfa5wIXpLTFk" style="text-align: right" title="Exercise Price">1.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_zrLJ2aNa6kH3" title="Expiration Date">July 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_906_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_z2sTyJwSrI63" title="Warrant Duration">18</span> months</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">6</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z2mWf0RmTrw" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zhkLAwWgkDyj" style="text-align: right" title="Exercise Price">12.30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zyBG3tkNf0C3" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zaZXThELa6m9" style="text-align: right" title="Exercise Price">1.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zm8WfuAaPO91" title="Expiration Date">January 23, 2027</span></td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zWP2JyoOxps6" title="Warrant Duration">24</span> months</td></tr> </table> <p id="xdx_8A3_zS7gc5hxzH8k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tranche 1 of the IPO Warrants were exercised before the Stock Bonus.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutFairValueOfTheInitialPublicOfferingWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--InitialPublicOfferingMember_zbyOAQ2zEkvi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zeu8hmeOO7zg">SCHEDULE OF FAIR VALUE OF IPO WARRANTS</span></span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">Tranche</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_zb0eJ3aV3Hwf" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_zfs8YKSaaGD1" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zjdKDK1jgh66" style="border-bottom: Black 1pt solid; text-align: center">3</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_zUUvVdaA6MAk" style="border-bottom: Black 1pt solid; text-align: center">4</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_z65JC88QzzL5" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zIcri0FaW3Ml" style="border-bottom: Black 1pt solid; text-align: center">6</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Time to expiry (year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90E_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_z3omXjGY0Xyf" title="Time to expiry (year)">0.50</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_906_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_zrR77bSv1rhk" title="Time to expiry (year)">0.75</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_902_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zxHvmJzVTzR2" title="Time to expiry (year)">1.00</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90D_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_z1ExqlTJuffg" title="Time to expiry (year)">1.25</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90E_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_z2AHWSgCaTD7" title="Time to expiry (year)">1.50</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90C_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zd4XPrs5Fwi5" title="Time to expiry (year)">2.00</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--ExercisePriceShareOptionsGranted2019_z2cnNeGDVR9d" style="vertical-align: bottom; background-color: White"> <td>Closing spot price on January 23, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zL07xrBSorb6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.27</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.23</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.18</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.23</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.29</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zrx8ZS46OHCk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_zjKy7wEfh3Eh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30.66</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.79</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.25</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.83</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.81</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.05</td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8A9_zysVLLE8ULWk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tranche 1 of IPO Warrants, with an exercise price of $<span id="xdx_90B_ecustom--WarrantsExercisePrice_iI_pid_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_z6n1KSsT0BJ5">5.13</span> per share to purchase <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20250722_zqP8OwTt3vY" title="Issued of warrant">2,250,000</span> Ordinary Shares, and tranche 2 of IPO Warrants, with an exercise price of $<span id="xdx_90F_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20250722__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zCp3VwxFKSO5" title="Exercise price of outstanding share options"><span id="xdx_900_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251022__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zWkEq4cExvK2" title="Exercise price of outstanding share options">0.77</span></span> per share to purchase <span id="xdx_90F_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20250722__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zAzZhWd2xDNd" title="Number of shares outstanding"><span id="xdx_900_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20251022__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zscK0n57tQ1g" title="Number of shares outstanding">18,000,000</span></span> Ordinary Shares (Post Share Consolidation: <span id="xdx_90A_ecustom--PostShareConsolidationShares_iI_pid_c20251022__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zCwIfDEIj557" title="Post Share Consolidation, shares">2,250,000</span> Ordinary Shares at an exercise price of $<span id="xdx_90F_ecustom--ExercisePriceOfPostShareConsolidation_iI_pid_c20251022__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zMkbvnyOLlp2" title="Exercise price of post share consolidation">6.15</span>), were exercised on July 22, 2025 and October 22, 2025 respectively. The total exercise price of $<span id="xdx_902_ecustom--WarrantsExercisePriceValue_iI_c20250722__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zuXiIMo2X6n7" title="Warrants exercise price value">11,542,500</span> and $<span id="xdx_900_ecustom--WarrantsExercisePriceValue_iI_c20251022__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zHFQe8PpLiOh" title="Warrants exercise price value">13,837,500</span>, respectively, has been delivered in full to the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 23, 2026, tranche 3 of IPO Warrants expired unexercised upon reaching their maturity date. As these warrants were originally classified as equity instruments, their expiry has no impact on the Group’s net assets or total equity, and the associated balance within the warrant reserve has been reclassified to accumulated losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Modification of IPO Warrants</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 20, 2026, the Company extended the maturity dates of the outstanding IPO Warrants (i.e. tranches 4, 5 and 6) by two years. No other terms, including exercise prices, settlement mechanisms, or the number of issuable shares, were altered.</span></p> <p id="xdx_896_ecustom--DisclosureOfModificationOfPrivateAndIPOWarrantsExplanatory_zwV71WwYcn77" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_z7TegDQIWb4g" style="display: none">SCHEDULE OF MODIFICATION OF PRIVATE AND IPO WARRANTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 32%; text-align: center">Warrants</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 32%; text-align: center">Original Maturity Date</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 32%; text-align: center">Extended Maturity Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">IPO Warrant Tranche 4</td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantOriginalMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheFourMember_zv5tta3YPBec" title="Original maturity date">April 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_905_ecustom--WarrantExtendedMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheFourMember_zv6OH9Wo75Vh" title="Extended maturity date">April 23, 2028</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">IPO Warrant Tranche 5</td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantOriginalMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheFiveMember_z6XlhCmWk2Bh" title="Original maturity date">July 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--WarrantExtendedMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheFiveMember_zpnljaNcoNFk" title="Extended maturity date">July 23, 2028</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">IPO Warrant Tranche 6</td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--WarrantOriginalMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheSixMember_zQEYhUXrGXm4" title="Original maturity date">January 23, 2027</span></td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--WarrantExtendedMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheSixMember_zPUvnKubIcA7" title="Extended maturity date">January 23, 2029</span></td></tr> </table> <p id="xdx_8AD_zaQnIchLQwGk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Post-modification, IPO Warrants continue to meet the fixed-for-fixed condition by preserving the relative economic interests of both the warrant holder and the Company’s shareholders and maintain their classification as equity instruments on the basis that they do not include contractual obligation to deliver cash to the warrant holder. The modification is treated as an equity transaction with the warrant holder acting in their capacity as an owner. Accordingly, the incremental fair value of the modification of $<span id="xdx_905_ecustom--IncrementalFairValueOfModificationWarrants_c20250401__20260331_zh9jzt7lC85" title="Incremental fair value of modification warrants">1,199,000</span> has been recognized directly within warrant reserves, with no impact on the consolidated statement of profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The incremental fair value of $<span id="xdx_909_ecustom--IncrementalFairValueOfModificationWarrants_c20250401__20260331_zMy48YbET5k9" title="Incremental fair value of modification warrants">1,199,000</span> represents the mathematical difference between the fair value of the warrants immediately before and after the maturity extension and was calculated using a binomial option pricing model with key inputs and assumptions set out as follow:</span></p> <p id="xdx_89D_ecustom--DisclosureOfImmediatelyMaturityExtensionWarrantsExplanatory_zmWTelPexBWg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zkEfiitfK05g" style="display: none">SCHEDULE OF IMMEDIATELY MATURITY EXTENSION WARRANTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Warrants</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFourMember_z1qhnvjW34eb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">IPO Warrant Tranche 4</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFiveMember_zGY2Qyi04Cla" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">IPO Warrant Tranche 5</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheSixMember_zuLLFHB04cs5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">IPO Warrant Tranche 6</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Immediately before the modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; text-align: justify">Time to expiry (year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_903_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFourMember_zylm4mFEx1n8" title="Time to expiry (year)">0.09</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_904_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFiveMember_zu9jZYBWQxp4" title="Time to expiry (year)">0.34</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_908_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheSixMember_z1yWc2Kcs8u2" title="Time to expiry (year)">0.84</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ExercisePriceShareOptionsGranted2019_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember_zs8XF2q9lyNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Spot price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember_zLgI3L2RoWoh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.80</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember_zZRWT6zZJdqg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember_zHXLWHNYBrMh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46.65</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42.86</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39.57</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Immediately after the modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Time to expiry (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFourMember_zIIfeM5LNys8" title="Time to expiry (year)">2.09</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFiveMember_zWPAMvpbit4i" title="Time to expiry (year)">2.34</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheSixMember_zHA7LzyuNiZ7" title="Time to expiry (year)">2.84</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ExercisePriceShareOptionsGranted2019_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember_z7ER5YCA8Rfk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Spot price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember_z8kjKXmvY3l2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.88</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.89</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.90</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember_zwCihnggiVl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember_zLAZxl19F2z5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37.89</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37.13</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36.60</td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8A9_zB8drnhmpETg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22.3 Share option reserve</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The share option reserve comprises of the fair value of share option awards, performance share units and restricted share units (collectively, “Share Units”), and management shares that have yet to vest. For details, refer to note 24.</span></p> <p id="xdx_894_ecustom--DisclosureOfShareOptionReserveExplanatory_zsRuMCJJRob1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zIwJmaSrIRij" style="display: none">SCHEDULE OF SHARE OPTION RESERVE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20260331_zWoQsX7aODae" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20250331_zkHZMh9SaAMh" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-size: 10pt">USD</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-size: 10pt">USD</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--ShareOptionAwardValue_iI_zBYEKQhov4Bg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Share option awards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,261,408</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,076,345</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ShareUnits_zSCqJilZpVc3" style="vertical-align: bottom; background-color: White"> <td>Share Units</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,141,769</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2929">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ManagementShares_zHqb5JOfaAdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Management shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,063,621</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2932">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ShareOptionReserve_iI_zjQUXbvqe3Gj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Share option reserve</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,466,798</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,076,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zms6zKDpLlCl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22.4 Exchange reserve</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange reserve comprises all foreign exchange differences arising from the translation of the financial statement of foreign operation. The reserve is dealt with in accordance with the accounting policies set out in note 4.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22.5 Accumulated losses</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated losses are the cumulative net loss of the Group sustained in the business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 5126150 5086 10172 2512 0.51 4170520 6.13 <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutFairValueOfThePrivateWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_zWx82Xr1fggj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zONFe1t7nOt">SCHEDULE OF FAIR VALUE OF PRIVATE WARRANTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify">Grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240528__20240528__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_za9qBpDERLh8" style="border-bottom: Black 1pt solid; text-align: center">May 28, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Time to expiry (year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_907_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20240528__20240528__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_zXu1ghJCOq0d" title="Time to expiry (year)">3.00</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ExercisePriceShareOptionsGranted2019_zwxA9g7Qz9Gh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Spot price (pre-recapitalization)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,252</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zdPnPQh22dVd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zLUE4CBuTBr7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_zovlpQuFN38f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41.33</td><td style="text-align: left">%</td></tr> </table> P3Y 2252 0.0475 0.0000 0.4133 21900000 28553000 <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutFairValueOfThePrivateWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ModificationOfFounderWarrantsMember_z9B78OqcRO88" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zcAz5nUtVNrh">SCHEDULE OF FAIR VALUE OF MODIFICATION OF FOUNDER WARRANTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">Warrants</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260320__20260320__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ModificationOfFounderWarrantsMember_zGG2lKWXwzki" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Founder Warrant</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-size: 10pt; text-align: justify">Time to expiry (year)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right"><span id="xdx_907_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20260320__20260320__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--ModificationOfFounderWarrantsMember_zBem51etZ1lk" title="Time to expiry (year)">3.19</span></td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ExercisePriceShareOptionsGranted2019_zV60nWnvESWi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Spot price</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">0.55</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zqqXDtwc1vhj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Risk-free rate</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">3.91</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_406_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zXe6gIi7jP2b" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: justify">Dividend yield</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0.00</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_zUeUdKhTWaQ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: justify">Volatility</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">36.33</td><td style="font-size: 10pt; text-align: left">%</td></tr> </table> P3Y2M8D 0.55 0.0391 0.0000 0.3633 <p id="xdx_893_ecustom--DisclosureOfDetailedInformationAboutFairValueOfTheIpoWarrants_zNuegZy9Lwnj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zlrza5LAG3qc" style="display: none">SCHEDULE OF FAIR VALUE OF THE IPO WARRANTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Pre-Stock Bonus<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">or Post-Share</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Consolidation</p> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Post-Stock Bonus</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Tranche</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of <br/> Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price <br/> (per share)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of <br/> Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price <br/> (per share)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Expiration Date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Duration from<br/> January 23, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 8%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zZU6ab0zqEFe" style="width: 10%; text-align: right" title="Number of Warrants">2,250,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z5mXBzdIkN2a" style="width: 10%; text-align: right" title="Exercise Price">5.13</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_909_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zZRKsKkusqMl" style="display: none" title="Number of Warrants"><span style="-sec-ix-hidden: xdx2ixbrl2731">-</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90F_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zEr6aNUsOea5" style="display: none"><span style="-sec-ix-hidden: xdx2ixbrl2732">-</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_908_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_zIZdvGD8tXik" title="Expiration Date">July 23, 2025</span></td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90A_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_zWC2kK5QFR2b" title="Warrant Duration">6</span> months</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">2</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zbuQ3IZzoZ5k" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z5x4RL7h28Qk" style="text-align: right" title="Exercise Price">6.15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z2OMvjz9Jy4j" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zsrdHUOKveWa" style="text-align: right" title="Exercise Price">0.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_zNyqP6QAPBg2" title="Expiration Date">October 23, 2025</span></td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_z6g9syxyGN2" title="Warrant Duration">9</span> months</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">3</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zxPo21g3IWre" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zcR6422lS2Rg" style="text-align: right" title="Exercise Price">7.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zUXq8OTesaB4" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z8eFRk5Gfj5l" style="text-align: right" title="Exercise Price">0.90</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_903_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zbSQZ3KOjL6c" title="Expiration Date">January 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zjmKbdHcFkHe" title="Warrant Duration">12</span> months</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zZW1cdLoSzZ9" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zUZ8oRTgodtd" style="text-align: right" title="Exercise Price">8.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zVJ3hEAKoQmc" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z5hmFOTbZM5b" style="text-align: right" title="Exercise Price">1.03</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_zBH6I1AxRxnh" title="Expiration Date">April 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_90D_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_zCY5saWiCkJ3" title="Warrant Duration">15</span> months</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">5</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zPmjQK02jMq6" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z7meBnTXAUZ9" style="text-align: right" title="Exercise Price">10.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z4EYnvXYlJrl" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zfa5wIXpLTFk" style="text-align: right" title="Exercise Price">1.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_zrLJ2aNa6kH3" title="Expiration Date">July 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_906_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_z2sTyJwSrI63" title="Warrant Duration">18</span> months</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">6</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z2mWf0RmTrw" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zhkLAwWgkDyj" style="text-align: right" title="Exercise Price">12.30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--NumberOfWarrantsIssued_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zyBG3tkNf0C3" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--WarrantExercisePrice_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zaZXThELa6m9" style="text-align: right" title="Exercise Price">1.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantMaturityDate_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zm8WfuAaPO91" title="Expiration Date">January 23, 2027</span></td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--WarrantMaturityTerm_dtM_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zWP2JyoOxps6" title="Warrant Duration">24</span> months</td></tr> </table> 2250000 5.13 2025-07-23 P6M 2250000 6.15 18000000 0.77 2025-10-23 P9M 2250000 7.18 18000000 0.90 2026-01-23 P12M 2250000 8.20 18000000 1.03 2026-04-23 P15M 2250000 10.25 18000000 1.28 2026-07-23 P18M 2250000 12.30 18000000 1.54 2027-01-23 P24M <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutFairValueOfTheInitialPublicOfferingWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--InitialPublicOfferingMember_zbyOAQ2zEkvi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zeu8hmeOO7zg">SCHEDULE OF FAIR VALUE OF IPO WARRANTS</span></span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">Tranche</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_zb0eJ3aV3Hwf" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_zfs8YKSaaGD1" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zjdKDK1jgh66" style="border-bottom: Black 1pt solid; text-align: center">3</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_zUUvVdaA6MAk" style="border-bottom: Black 1pt solid; text-align: center">4</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_z65JC88QzzL5" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zIcri0FaW3Ml" style="border-bottom: Black 1pt solid; text-align: center">6</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Time to expiry (year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90E_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_z3omXjGY0Xyf" title="Time to expiry (year)">0.50</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_906_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_zrR77bSv1rhk" title="Time to expiry (year)">0.75</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_902_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zxHvmJzVTzR2" title="Time to expiry (year)">1.00</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90D_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_z1ExqlTJuffg" title="Time to expiry (year)">1.25</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90E_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_z2AHWSgCaTD7" title="Time to expiry (year)">1.50</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right"><span id="xdx_90C_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zd4XPrs5Fwi5" title="Time to expiry (year)">2.00</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--ExercisePriceShareOptionsGranted2019_z2cnNeGDVR9d" style="vertical-align: bottom; background-color: White"> <td>Closing spot price on January 23, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zL07xrBSorb6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.27</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.23</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.18</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.23</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.29</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zrx8ZS46OHCk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_zjKy7wEfh3Eh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30.66</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.79</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.25</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.83</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.81</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.05</td><td style="text-align: left">%</td></tr> </table> P0Y6M P0Y9M P1Y P1Y3M P1Y6M P2Y 12.75 12.75 12.75 12.75 12.75 12.75 0.0427 0.0423 0.0418 0.0421 0.0423 0.0429 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.3066 0.3279 0.3325 0.3283 0.3281 0.3305 5.13 2250000 0.77 0.77 18000000 18000000 2250000 6.15 11542500 13837500 <p id="xdx_896_ecustom--DisclosureOfModificationOfPrivateAndIPOWarrantsExplanatory_zwV71WwYcn77" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_z7TegDQIWb4g" style="display: none">SCHEDULE OF MODIFICATION OF PRIVATE AND IPO WARRANTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 32%; text-align: center">Warrants</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 32%; text-align: center">Original Maturity Date</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 32%; text-align: center">Extended Maturity Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">IPO Warrant Tranche 4</td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantOriginalMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheFourMember_zv5tta3YPBec" title="Original maturity date">April 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_905_ecustom--WarrantExtendedMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheFourMember_zv6OH9Wo75Vh" title="Extended maturity date">April 23, 2028</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">IPO Warrant Tranche 5</td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--WarrantOriginalMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheFiveMember_z6XlhCmWk2Bh" title="Original maturity date">July 23, 2026</span></td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--WarrantExtendedMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheFiveMember_zpnljaNcoNFk" title="Extended maturity date">July 23, 2028</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">IPO Warrant Tranche 6</td><td> </td> <td style="text-align: center"><span id="xdx_900_ecustom--WarrantOriginalMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheSixMember_zQEYhUXrGXm4" title="Original maturity date">January 23, 2027</span></td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--WarrantExtendedMaturityDate_c20260320__20260320__ifrs-full--TypesOfContractsAxis__custom--IPOWarrantTrancheSixMember_zPUvnKubIcA7" title="Extended maturity date">January 23, 2029</span></td></tr> </table> 2026-04-23 2028-04-23 2026-07-23 2028-07-23 2027-01-23 2029-01-23 1199000 1199000 <p id="xdx_89D_ecustom--DisclosureOfImmediatelyMaturityExtensionWarrantsExplanatory_zmWTelPexBWg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zkEfiitfK05g" style="display: none">SCHEDULE OF IMMEDIATELY MATURITY EXTENSION WARRANTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Warrants</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFourMember_z1qhnvjW34eb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">IPO Warrant Tranche 4</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFiveMember_zGY2Qyi04Cla" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">IPO Warrant Tranche 5</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheSixMember_zuLLFHB04cs5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">IPO Warrant Tranche 6</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Immediately before the modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; text-align: justify">Time to expiry (year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_903_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFourMember_zylm4mFEx1n8" title="Time to expiry (year)">0.09</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_904_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFiveMember_zu9jZYBWQxp4" title="Time to expiry (year)">0.34</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_908_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheSixMember_z1yWc2Kcs8u2" title="Time to expiry (year)">0.84</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ExercisePriceShareOptionsGranted2019_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember_zs8XF2q9lyNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Spot price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember_zLgI3L2RoWoh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.80</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember_zZRWT6zZJdqg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyBeforeModificationMember_zHXLWHNYBrMh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46.65</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42.86</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39.57</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Immediately after the modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Time to expiry (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFourMember_zIIfeM5LNys8" title="Time to expiry (year)">2.09</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheFiveMember_zWPAMvpbit4i" title="Time to expiry (year)">2.34</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20250401__20260331__ifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IPOWarrantTrancheSixMember_zHA7LzyuNiZ7" title="Time to expiry (year)">2.84</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ExercisePriceShareOptionsGranted2019_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember_z7ER5YCA8Rfk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Spot price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">0.55</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember_z8kjKXmvY3l2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.88</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.89</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.90</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember_zwCihnggiVl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_hifrs-full--TypesOfContractsAxis__custom--ImmediatelyAfterModificationMember_zLAZxl19F2z5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37.89</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37.13</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36.60</td><td style="text-align: left">%</td></tr> </table> P0Y1M2D P0Y4M2D P0Y10M2D 0.55 0.55 0.55 0.0373 0.0373 0.0380 0.0000 0.0000 0.0000 0.4665 0.4286 0.3957 P2Y1M2D P2Y4M2D P2Y10M2D 0.55 0.55 0.55 0.0388 0.0389 0.0390 0.0000 0.0000 0.0000 0.3789 0.3713 0.3660 <p id="xdx_894_ecustom--DisclosureOfShareOptionReserveExplanatory_zsRuMCJJRob1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zIwJmaSrIRij" style="display: none">SCHEDULE OF SHARE OPTION RESERVE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20260331_zWoQsX7aODae" style="text-align: right">At</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20250331_zkHZMh9SaAMh" style="text-align: right">At</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-size: 10pt">USD</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-size: 10pt">USD</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--ShareOptionAwardValue_iI_zBYEKQhov4Bg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Share option awards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,261,408</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,076,345</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ShareUnits_zSCqJilZpVc3" style="vertical-align: bottom; background-color: White"> <td>Share Units</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,141,769</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2929">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ManagementShares_zHqb5JOfaAdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Management shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,063,621</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2932">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ShareOptionReserve_iI_zjQUXbvqe3Gj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Share option reserve</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,466,798</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,076,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2261408 1076345 2141769 1063621 5466798 1076345 <p id="xdx_807_ecustom--DisclosureOfDividendExplanatory_zzSbZ3okMoY2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>23 <span id="xdx_827_z5Pa2Lo9OQC5">DIVIDEND</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--DividendPayables_iI_do_c20240331_zNqtauI7e2Wg" title="Dividend payables"><span id="xdx_907_eifrs-full--DividendPayables_iI_do_c20250331_zNFmnxQ8z5ek" title="Dividend payables"><span id="xdx_903_eifrs-full--DividendPayables_iI_do_c20260331_zPbhBxSAMCq2" title="Dividend payables">No</span></span></span> dividends were declared or paid during each of the years ended March 31, 2024, 2025 and 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0 0 0 <p id="xdx_807_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_zzX99UsR5M54" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>24 <span id="xdx_821_zgygOjVeooKe">SHARE-BASED PAYMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">DSL’s Share Option Award Scheme (the “DSL Scheme”)</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The board of directors of DSL (the “DSL Board”) approved and adopted the DSL Scheme which outlines the grant of share option award (the “DSL Award”) to selected employees and/or consultants of the DSL Group (the “DSL Participant”) to subscribe ordinary shares of DSL (the “DSL Share”). The DSL Board may determine the DSL Participant and grant DSL Shares under the DSL Scheme not exceeding 15% of issued shares in the Company on a fully diluted basis. Purpose of the DSL Scheme is to attract and retain the best available talent for the DSL Group to benefit its business operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DSL may grant the DSL Participant an DSL Award consisting in the right to acquire or receive a certain number, or a percentage, of DSL Shares (the “DSL Ownership Stake”) determined in the DSL Scheme (each event being an “DSL Award Grant”). The DSL Award Grant shall vest after thirty-six (36) calendar months of continuous employment with, or service to, DSL or of any of its affiliates (the “DSL Vesting Date”). Unless exercised, the Award will lapse and expire after six (6) calendar months from the Vesting Date (“DSL Long Stop Date”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The number of DSL Shares the DSL Participant is entitled to under an DSL Award Grant shall be determined at the DSL Vesting Date. The vesting of the DSL Award Grant shall confer to the DSL Participant the same shareholding percentage in DSL as the DSL Ownership Stake. Unless determined at the time of the DSL Award Grant, such shareholding shall be calculated based on the total number of DSL Shares issued at the DSL Vesting Date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior to the DSL Long Stop Date, should DSL give notice of: 1) merger or acquisition or similar event involving change of control of DSL; or 2) listing of its shares on a recognized and regulated stock exchange, all DSL Awards, whether vested or unvested, shall be: 1) (i) automatically exchanged for equivalent options over or in relation to shares in the acquirer entity or listed company; or (ii) cancelled in exchange for, and automatically converted to, shares in the acquiring entity or listed company in equivalent value as the value under the DSL Award Grant, which will be locked-up for a period of 15 months from the date of change of control or listing, respectively, (the “DSL Lock-up Period”) and will be released in three (3) equal instalments over a period of six (6) months following the expiration of such DSL Lock-up Period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The DSL Award Grant shall be forfeited and cancelled if before the DSL Vesting Date: (a) the DSL Participant hands in a notice of resignation; (b) the DSL Participant gives notice of termination of service; or (c) the DSL Participant’s employment or service with DSL is terminated for any reason, unless otherwise determined by the DSL Board in its sole and absolute discretion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Share Option Awards under Diginex Limited 2024 Omnibus Incentive Plan (the “Scheme”)</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On 28 July 2024, the board of directors of the Company (the “Board”) approved and adopted the Diginex Limited 2024 Omnibus Incentive Plan (the “Scheme”), which replaced the DSL Scheme, which outlines the grant of share option award (the “Award”) to selected employees and/or consultants of the Group (the “Participant”) to subscribe ordinary shares of the Company (the “Share”). The Board may determine the Participant and grant Shares under the Scheme not exceeding <span id="xdx_90C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240728__20240728_zQ7q5MYABpb6">5,400,000</span> ordinary shares (post-Share Consolidation). Purpose of the Scheme is to attract and retain the best available talent for the Company to benefit its business operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company may grant the Participant an Award consisting in the right to acquire or receive a certain number, or a percentage, of Shares (the “Ownership Stake”) determined in the Scheme (each event being an “Award Grant”). The exercise price of Shares purchasable under an Award shall be determined at the time of grant, provided that the exercise price per Share for the Shares to be issued pursuant to the exercise of an Award shall be no less than the par value of such Share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Awards vest and become exercisable in accordance with the terms and conditions specified in the applicable Award Agreement, which may include the achievement of pre-established performance goals, if applicable. For Awards granted prior to the Company’s listing on the NASDAQ Capital Market or any other stock exchange, vesting occurs on (i) the date(s) specified in the Award Agreement, (ii) after 36 months of continuous employment or service with the Company or its affiliates, or (iii) an earlier date if determined at the discretion of the Board to accelerate the vesting schedule.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon termination of employment or service, the treatment of stock options depends on the circumstances of the termination. If the termination occurs for reasons other than cause, retirement, disability, or death, vested options remain exercisable for 90 days following the termination date. This period is extended to one year if the participant passes away during the 90-day period. Unvested options, however, are forfeited immediately upon termination. In all cases, options cannot be exercised beyond their original expiration date. For terminations due to retirement, disability, or death, vested options remain exercisable for one year from the termination date, subject to their original expiration date. Unvested options are forfeited immediately upon termination. If the termination is for cause, all options, whether vested or unvested, are forfeited immediately.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, the Group recognized equity-settled share-based payments expenses of $<span id="xdx_909_eifrs-full--AdjustmentsForSharebasedPayments_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ShareOptionMember_zh4ubkdWhWJ6" title="Share based payments expenses">2,098,177</span> (2025: $<span id="xdx_908_eifrs-full--AdjustmentsForSharebasedPayments_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--ShareOptionMember_zhoHWIZGfHg9" title="Share based payments expenses">859,685</span>; 2024: $<span id="xdx_90A_eifrs-full--AdjustmentsForSharebasedPayments_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ShareOptionMember_zxm0uBif7my6" title="Share based payments expenses">1,352,835</span>) in relation to share options granted by the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutAwardsGrantedExplanatory_z25EwsZh0F46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of the Awards granted during the years ended March 31, 2024, 2025 and 2026:</span></p> <p id="xdx_8B0_zVL4pOaFtRm2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF AWARDS GRANTED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; padding-left: 0pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"><br/> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Fair value per option at grant date</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding-left: 0pt">Grant dates</td> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of /% of share option award to vest</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="4" style="border-bottom: Black 1pt solid; text-align: center">Vesting periods</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Pre-</p> Stock Bonus or Post-Share Consolidation </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Post-Stock Bonus</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0pt"> </td> <td> </td><td> </td> <td> </td> <td colspan="2"> </td><td> </td><td> </td> <td style="text-align: center">From</td><td> </td> <td style="text-align: center">To</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; padding-left: 0pt">1-May-2023</td> <td style="width: 1%"> </td><td style="width: 2%">*</td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--PercentageOfShareOptionsAwardToVest_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember_fICo___zLpnF96eGIf4" style="width: 10%; text-align: right" title="Percentage of share options award to vest">1.00</td><td style="width: 2%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 9%; text-align: center; padding-left: 5.4pt"><span id="xdx_901_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember_fICo___z2iMo9yhWbli" title="Vesting period beginning date">1-May-2023</span></td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember_fICo___zUK9d8ifPU1a" title="Vesting period ending date">30-Apr-2026</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zr8ruPF8EHQg" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zRA6ZXGrc9C2" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___z0NVqXDKbgpc" title="Recapitalized fair value per option at grant date">4.321</span></span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zJJSSd2AY051" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zUyVqgKkuwY7" title="Recapitalized fair value per option at grant date"><span id="xdx_906_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___ziLlg8cyLhNj" title="Recapitalized fair value per option at grant date">0.540</span></span></span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">8-Aug-2023</td> <td> </td><td>*</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--PercentageOfShareOptionsAwardToVest_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember_fKg_____zq4v4YbAK9H9" style="text-align: right" title="Percentage of share options award to vest">2.40</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_907_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember_fICo___zRwLslFc20v4" title="Vesting period beginning date">8-Aug-2023</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember_fICo___zoKonT84R2g4" title="Vesting period ending date">8-Aug-2023</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zxStPkKh4FJi" title="Recapitalized fair value per option at grant date"><span id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___z5nMuKiCOe4j" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zTYT1k1zBKKj" title="Recapitalized fair value per option at grant date">3.460</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zd6QUsvOsWd6" title="Recapitalized fair value per option at grant date"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zcurbsntfYv8" title="Recapitalized fair value per option at grant date"><span id="xdx_906_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zSEtvCAYP0Wk" title="Recapitalized fair value per option at grant date">0.433</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">1-Sep-2023</td> <td> </td><td>*</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PercentageOfShareOptionsAwardToVest_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember_fKg_____zr39VcI1rJ7g" style="text-align: right" title="Percentage of share options award to vest">0.20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_904_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember_fICo___zS6imRuopla6" title="Vesting period beginning date">1-Sep-2023</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember_fICo___za9IIhNhA753" title="Vesting period ending date">30-Apr-2026</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___z5cIJljppB6g" title="Recapitalized fair value per option at grant date"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zBkX21RYpIY7" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___ziAFQaBwuPb" title="Recapitalized fair value per option at grant date">3.251</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___z9SlKvTs5f2f" title="Recapitalized fair value per option at grant date"><span id="xdx_90A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zfujqIZ3cC4b" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zxiSvKuCsFFc" title="Recapitalized fair value per option at grant date">0.406</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">31-Jul-2024</td> <td> </td><td> </td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfShareOptionsAwardToVest_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_z2xO0mko7mPl" style="text-align: right" title="Percentage of share options award to vest">65,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_903_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_zNP7f9mJl7Bf" title="Vesting period beginning date">31-Jul-2024</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_zvn8CWpbKSAe" title="Vesting period ending date">27-Aug-2026</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zrWZqwGe6c2a" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zKFrWwmzDn5" title="Recapitalized fair value per option at grant date"><span id="xdx_909_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zmYQetCRdZN6" title="Recapitalized fair value per option at grant date">2.098</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zWAJSaIVBxNl" title="Recapitalized fair value per option at grant date"><span id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zRLuiSgfg7j1" title="Recapitalized fair value per option at grant date"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zeIMtLyAUsVc" title="Recapitalized fair value per option at grant date">0.262</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">31-Jul-2024</td> <td> </td><td> </td> <td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--NumberOfShareOptionsAwardToVest_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_z5CMGQtMDBhb" style="text-align: right" title="Percentage of share options award to vest">303,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_905_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_zcaL8BiZvLF1" title="Vesting period beginning date">31-Jul-2024</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_zZLFgZjQywoi" title="Vesting period ending date">31-Jul-2027</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zHz02LXVW4a1" title="Recapitalized fair value per option at grant date"><span id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zloYDEsVBXGa" title="Recapitalized fair value per option at grant date"><span id="xdx_907_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zrM595O0uGt1" title="Recapitalized fair value per option at grant date">2.098</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_z0Y4I9m0NPBf" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zz0zn9I7ORt8" title="Recapitalized fair value per option at grant date"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_z2VSdPIjcCS2" title="Recapitalized fair value per option at grant date">0.262</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">21-Aug-2024</td> <td> </td><td>**</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PercentageOfShareOptionsAwardToVest_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKio___zTvYvMaIFSX9" style="text-align: right" title="Percentage of share options award to vest">0.50</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_908_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKio___z6zRJGGk3OQ4" title="Vesting period beginning date">21-Aug-2024</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKio___zGh2yaFh2a67" title="Vesting period ending date">30-Apr-2026</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKio___zNljg9Prdwhc" title="Recapitalized fair value per option at grant date"><span id="xdx_908_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKio___zvxLN75mcw45" title="Recapitalized fair value per option at grant date"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKio___zXZ2ycRggASl" title="Recapitalized fair value per option at grant date">2.098</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKio___zpZ1pphLEjc" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKio___zQ6ZS7WAFGjg" title="Recapitalized fair value per option at grant date"><span id="xdx_90E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKio___zoHX2HSbHSN3" title="Recapitalized fair value per option at grant date">0.262</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">1-Sep-2025</td> <td> </td><td> </td> <td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfShareOptionsAwardToVest_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember_zxcA0jRVqua1" style="text-align: right" title="Percentage of share options award to vest">20,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_902_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember_zmQK3kQnxOS" title="Vesting period beginning date">1-Sep-2025</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EighteenMayTwentyTwentyEightMember_zjMkfvhHN7F8" title="Vesting period ending date">18-May-2026/2027/2028</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zU8hnum8Jgmk" title="Recapitalized fair value per option at grant date"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zWri5H8S6rJ9" title="Recapitalized fair value per option at grant date"><span id="xdx_90F_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zcwnF2lLnn1" title="Recapitalized fair value per option at grant date">60.50</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zXH0ass8FaV6" title="Recapitalized fair value per option at grant date"><span id="xdx_90A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zrS36LNNaEea" title="Recapitalized fair value per option at grant date"><span id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zGge2rrqvoKd" title="Recapitalized fair value per option at grant date">7.563</span></span></span></td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F09_zwslrHmGj1Fa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_z1VVHQKhrHYa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair values of the DSL Awards as of May 1, 2023, August 8, 2023 and September 1, 2023 are determined using the interpolation method between the fair values determined on March 31, 2023 and September 30, 2023.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zgWRufsjd0Wc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zYZcwX2Eitm" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024.</span></td></tr> </table> <p id="xdx_8AB_zm1OMJlh8y0a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutUnvestedSharesExplanatory_zi2QH1saGaN1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p> <p id="xdx_8B1_zyqpeFDaeDzl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF NUMBER OF UNVESTED SHARES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Number of <br/> share options</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">At April 1, 2023, based on number of DSL’s shares-in-issue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20230401__20240331_ztlyTnu3hv47" style="width: 18%; text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">1,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfUnvestedSharesAdditionsInSharebasedPaymentArrangement_c20230401__20240331_z25jFcZR4xe9" style="text-align: right" title="Additions">389</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised (note a)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_982_ecustom--NumberOfUnvestedSharesExercisedInSharebasedPaymentArrangement_c20230401__20240331_fKGEp_zrK3hdqnzX28" style="padding-bottom: 1pt; text-align: right" title="Exercised">(44</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_982_ecustom--NumberOfUnvestedSharesForfeitedInSharebasedPaymentArrangement_c20230401__20240331_zVVk489LjtLe" style="padding-bottom: 1pt; text-align: right" title="Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl3092">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--NumberOfUnvestedSharesExpiredInSharebasedPaymentArrangement_c20230401__20240331_zgTnsbwUC4S3" style="border-bottom: Black 1pt solid; text-align: right" title="Expired"><span style="-sec-ix-hidden: xdx2ixbrl3094">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At March 31, 2024, based on number of DSL’s shares-in-issue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20230401__20240331_zAeOms6AdMF2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">1,890</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At March 31, 2024 recapitalized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfUnvestedSharesRecapitalized_iI_c20240331_zrVi8izVg1al" style="text-align: right" title="Number of unvested shares recapitalized">1,549,800</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- 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</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_dxL_uUSDPShares_c20240331_zBldH88PDswk" style="text-align: right" title="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::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl3100">Nil</span></td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">- number of share options exercisable at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfShareOptionsExercisable_iI_c20240331_zwsGZ3IbAib5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options exercisable">1,380,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">At April 1, 2024, based on number of DSL’s shares-in-issue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20240401__20250331_z6dpJDHuAtAh" style="text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">1,890</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfPrerecapitalizedAdditionsInSharebasedPaymentArrangement_c20240401__20250331_ziHzLR3GREDb" style="text-align: right" title="Additions">69</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised (note b)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfPrerecapitalizedExercisedSharesInSharebasedPaymentArrangement_c20240401__20250331_fKGIp_zbLmkfVa2AHb" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised">(44</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Pre-recapitalized balance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfUnvestedSharesPrerecapitalizedBalanceInSharebasedPaymentArrangement_c20240401__20250331_zDoDewqBC5h4" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance">1,915</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Post-recapitalized balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfUnvestedSharesPostrecapitalizedBalanceInSharebasedPaymentArrangement_c20240401__20250331_zskV6T0GkyC1" style="text-align: right" title="Post-recapitalized balance">1,570,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--NumberOfPostrecapitalizedAdditionsInSharebasedPaymentArrangement_c20240401__20250331_zfEeOincqLub" style="text-align: right" title="Additions">566,119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exercised (note c)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfPostrecapitalizedExercisedSharesInSharebasedPaymentArrangement_c20240401__20250331_fKGMp_zKat7HGWttb3" style="text-align: right" title="Exercised">(1,003,680</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--NumberOfUnvestedSharesForfeitedInSharebasedPaymentArrangement_c20240401__20250331_zBcXXX1fJ3le" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl3118">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfPostrecapitalizedExpiredSharesInSharebasedPaymentArrangement_c20240401__20250331_zF9jntDMyynh" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">(352,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20240401__20250331_z19sD8HWwy89" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">780,058</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- 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</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uUSDPShares_c20250331_zpzfOUIUk4d1" style="text-align: right" title="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</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">- number of share options exercisable at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfShareOptionsExercisable_iI_c20250331_zplHXAnCvEc4" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options exercisable">17,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>At April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20250401__20260331_zUiDGZ082Ko6" style="text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">780,058</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfPrerecapitalizedAdditionsInSharebasedPaymentArrangement_c20250401__20260331_zWam8J1euBDi" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">83,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pre-bonus split balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfUnvestedSharesPreBonusSplitBalanceInSharebasedPaymentArrangement_c20250401__20260331_zfDrNNTcNE7" style="text-align: right" title="Pre-recapitalized balance">863,201</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Additions from bonus split</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--NumberOfAdditionsIFromBonusSplitnSharebasedPaymentArrangement_pid_c20250401__20260331_zvMaw4Adyqug" style="border-bottom: Black 1pt solid; text-align: right" title="Additions from bonus split">6,042,407</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Post-recapitalized balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--NumberOfUnvestedSharesPostrecapitalizedBalanceInSharebasedPaymentArrangement_c20250401__20260331_zBwXJYrZQOel" style="text-align: right" title="Post-recapitalized balance">6,905,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--NumberOfPostrecapitalizedAdditionsInSharebasedPaymentArrangement_c20250401__20260331_z32TUguQUXM5" style="text-align: right" title="Additions">528,586</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised (note d)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--NumberOfPostrecapitalizedExercisedSharesInSharebasedPaymentArrangement_c20250401__20260331_fKGQp_z2hpmaTt5pD" style="text-align: right" title="Exercised">(3,286,168</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfPostrecapitalizedForfeitedInSharebasedPaymentArrangement_c20250401__20260331_zzHUtmCfq0u2" style="text-align: right" title="Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl3142">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfPostrecapitalizedExpiredInSharebasedPaymentArrangement_c20250401__20260331_z6iKeP3GD0gh" style="border-bottom: Black 1pt solid; text-align: right" title="Expired"><span style="-sec-ix-hidden: xdx2ixbrl3144">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20250401__20260331_zNKwPHgan652" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">4,148,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At March 31, 2026 (Post-Share Consolidation)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfUnvestedSharesRecapitalized_iI_c20260331_zqkNmDbktmf9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares recapitalized">518,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- 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</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uUSDPShares_c20260331_zwq2PhzrWD2e" style="text-align: right" title="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</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">- number of share options exercisable at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfShareOptionsExercisable_iI_c20260331_zL0DkP9NfkW5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options exercisable"><span style="-sec-ix-hidden: xdx2ixbrl3152">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span id="xdx_F0E_zAi4LouuGMJ7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zdylo2qFkPWl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average share price at the exercise date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--WeightedAverageSharePriceRecapitalized_c20230401__20240331_zV1HvTWsyh9f" title="Weighted average share price, recapitalized">2.998</span> (recapitalized).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F05_zxrzJRmGrYif" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zo7AYtjK6klh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average share price at the exercise date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageSharePriceRecapitalized_c20240401__20250331_ziAZJkFWkyT7" title="Weighted average share price, recapitalized">2.746</span> (recapitalized).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F0C_z2BgQ017yCi7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zE9rewUA5HR8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average share price at the exercise date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageSharePrice_c20240401__20250331_zG9O02PyePw1" title="Weighted average share price">2.098</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F09_zs9APenyFffk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z0sZS2uP6jk6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average share price at the exercise date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--WeightedAverageSharePrice2019_c20250401__20260331_zZHKnAGMPobc" title="Weighted average share price">0.67</span> (post-share consolidation of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--WeightedAveragePostShareConsolidation_c20250401__20260331_zyGlx66sWqBc" title="Weighted average post share consolidation">5.39</span>).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average remaining contractual life of the outstanding share options is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250401__20260331_zThDcfLR9Ejk" title="Weighted average remaining contractual life">1.12</span> years as of March 31, 2026 (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240401__20250331_zVNJMBOEvlef" title="Weighted average remaining contractual life">2.57</span> years; 2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230401__20240331_za6AoaiAWQ0c" title="Weighted average remaining contractual life">0.63</span> years) and the exercise price of the outstanding share options is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uPure_c20260331_z4cubx3F5KJg" title="Outstanding share options">0.00005</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">For the year ended March 31, 2026, the weighted average fair value of option granted was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331_zYX9Txnb5BX2" title="Weighted average fair value of option granted">60.5</span> (2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331_zlFCgJpRRDpl" title="Weighted average fair value of option granted">2.098</span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331_z8rSGJ9mdyV5" title="Weighted average fair value of option granted">3.685</span>) (post-Share Consolidation).</td></tr> </table> <p id="xdx_8AC_z3Gi8begWzJ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zdkW6C7a1FV7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the Awards granted is estimated at the grant date using the discounted cash flow (“DCF”) and equity allocation model (“EAM”), or Binomial Model (“BM”). The following table lists the inputs to those models at respective grant date:</span></p> <p id="xdx_8B1_zueddHaGQoNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF FAIR VALUE OF THE AWARDS AND DSL AWARDS GRANTED IS ESTIMATED AT THE GRANT DATE USING DISCOUNTED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding-left: 0pt; font-weight: bold">Dates of fair value</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mar</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>31, 2023</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Sep 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Jul 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Sep 1, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Sep 1, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Sep 1, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Valuation approach</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneMarchTwoThousandTwentyThreeMember_fKg_____zTHmBTnr7IRi" title="Valuation approach">DCF &amp; EAM</span>*</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_fKg_____z6UDMkSfbmCj" title="Valuation approach">DCF &amp; EAM</span>*</span></p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_fKg_____zmq9rrpo2d87" title="Valuation approach">DCF &amp; EAM</span>*</span></p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zO2DMN01LJv2" title="Valuation approach">BM</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zV4E27dw18se" title="Valuation approach">BM</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zHtomeXMDz0g" title="Valuation approach">BM</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 22%; text-align: left; padding-left: 0pt">Discount rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--DescriptionOfDiscountRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_zcnRevBZJ551" style="width: 9%; text-align: right" title="Discount rate">17</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--DescriptionOfDiscountRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_zvwC7kwlpTO5" style="width: 9%; text-align: right" title="Discount rate">18</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_ecustom--DescriptionOfDiscountRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zsggJWyLK6t9" style="width: 9%; text-align: right" title="Discount rate">16</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Terminal growth rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--DescriptionOfTerminalGrowthRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_zIrspsUftI89" style="text-align: right" title="Terminal growth rate">3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--DescriptionOfTerminalGrowthRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_zNpeiYceW6T5" style="text-align: right" title="Terminal growth rate">3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--DescriptionOfTerminalGrowthRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zi03pJPYbc8b" style="text-align: right" title="Terminal growth rate">3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Lack of marketability discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--DescriptionOfLackOfMarketabilityDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_zMcnz12EnDsa" style="text-align: right" title="Lack of marketability discount">15</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--DescriptionOfLackOfMarketabilityDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_zpPs6yfIWJje" style="text-align: right" title="Lack of marketability discount">10</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--DescriptionOfLackOfMarketabilityDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zFiawvawLQm8" style="text-align: right" title="Lack of marketability discount">3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Lack of control discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DescriptionOfLackOfControlDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_zJww0crkbtU9" style="text-align: right" title="Lack of control discount">20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--DescriptionOfLackOfControlDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_zoBBmdg7knFk" style="text-align: right" title="Lack of control discount">20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--DescriptionOfLackOfControlDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zsKPWKyygv07" style="text-align: right" title="Lack of control discount">20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Expected Volatility**</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_fKio___zSqGNNPUmCjb" style="text-align: right" title="Expected Volatility">46.62</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_fKio___zEIjQewVl6Wh" style="text-align: right" title="Expected Volatility">42.41</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_fKio___z0L3GkwDLHP3" style="text-align: right" title="Expected Volatility">38.16</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_fKio___z9Ehod1Kijr6" style="text-align: right" title="Expected Volatility">36.49</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_fKio___zKixfBGrYwD3" style="text-align: right" title="Expected Volatility">35.49</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_fKio___zvg2ZxtdxMJl" style="text-align: right" title="Expected Volatility">41.26</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zOPyzdYll8N1" style="text-align: right" title="Dividend yield">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zGsob17bBJwf" style="text-align: right" title="Dividend yield">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zGXUhgzOJxmk" style="text-align: right" title="Dividend yield">0.00</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Spot price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zppCQGvyRvU1" style="text-align: right" title="Spot price">60.5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zPrYJEaFOlL7" style="text-align: right" title="Spot price">60.5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zloOqkPVNzNg" style="text-align: right" title="Spot price">60.5</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Exercise price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zF7tdrdVvnw3" style="text-align: right" title="Exercise price">0.00005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zcpcVRKplH27" style="text-align: right" title="Spot price">0.00005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zcB5C3khql24" style="text-align: right" title="Spot price">0.00005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zpXiWW793mS" style="text-align: right" title="Spot price">0.00005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Early-exerise multiple</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--EarlyExeriseMultiple_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zdfPDhrTJTYa" style="text-align: right" title="Early-exerise multiple">2.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EarlyExeriseMultiple_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zUYGkv7nHrDf" style="text-align: right" title="Early-exerise multiple">2.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EarlyExeriseMultiple_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zgfe6V518sXh" style="text-align: right" title="Early-exerise multiple">2.80</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Risk Free Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zwwddEGZBGyj" style="text-align: right" title="Risk Free Rate">3.66</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zq7OPqohWYPb" style="text-align: right" title="Risk Free Rate">3.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zz0R4XxpOiI7" style="text-align: right" title="Risk Free Rate">3.62</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Option life (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_ztSVGzqifjvh" style="text-align: right" title="Option life">1.72</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_z0sBqqVM2wbj" style="text-align: right" title="Option life">2.72</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_z3OVXpC8lwj2" style="text-align: right" title="Option life">3.72</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F0B_z7fblizs2Nab" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Volatility"><span id="xdx_F1E_zuZQdYuKafSk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The equity value at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEZBSVIgVkFMVUUgT0YgVEhFIEFXQVJEUyBBTkQgRFNMIEFXQVJEUyBHUkFOVEVEIElTIEVTVElNQVRFRCBBVCBUSEUgR1JBTlQgREFURSBVU0lORyBESVNDT1VOVEVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_ecustom--PercentageOfEquityValue_pid_dp_uPure_c20250401__20260331_zZzDSG9rGDhh" title="Percentage of equity value">100</span>% basis is determined using DCF method based on the estimates of cash flows as of the grant date discounted using an appropriate discount rate, having considered relevant risk factors. Volatility is determined based on the average annualized standard deviation of the historical stock prices of listed comparable companies.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0B_zu62zZJ51tD7" style="font: 10pt Times New Roman, Times, Serif">**</td> <td id="xdx_F1F_zGbtp0l9f662" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Volatility">The expected volatility is calculated based on the implied volatility of the comparable companies of the Company with time to maturity close to the share option as of the valuation date.</td></tr> </table> <p id="xdx_8AC_zChZ7Pdtesg8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Share Units</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended March 31, 2026, the Company granted Performance Share Units (“PSUs”) and Restricted Share Units (“RSUs”) to eligible directors and employees pursuant to its Scheme. The underlying instruments are ordinary shares with a par value of $<span id="xdx_90F_eifrs-full--ParValuePerShare_iI_pid_c20260331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z79hwvcAIhq9" title="Ordinary shares par value per share">0.00005</span> each pre-Share Consolidation or $<span id="xdx_90B_ecustom--OrdinarySharesPreShareConsolidation_iI_pid_c20260331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zOefjsFAvpmi" title="Ordinary shares pre share consolidation">0.0004 </span>each post-Share Consolidation. Both type of share units are classified as equity-settled share-based payments with an exercise price of $Nil. The grant date for these units was determined as November 7, 2025, upon execution of the grant letters to the grantees.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Performance share units</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PSUs granted under the Scheme tied to both a continuous service condition and a market-based performance condition measured over a three-year timeline ending March 31, 2028. Vesting is determined by comparing the performance of the Company’s share price against the movement of the S&amp;P Software &amp; Services Industry Index (the “Index”) relative to an opening baseline index value established on October 1, 2025. <span id="xdx_90B_ecustom--DescriptionOfPerformanceShareUnits_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_z3MNumCFfYF1" title="Performance share units , description">Under the defined vesting scale, participants will receive a 200% allocation if the Company’s share price performance exceeds the Index by more than 20%, a 100% target allocation if the Company’s share price performance tracks within a range of 20% above or below the Index, and a 50% allocation if the share price trails the Index by more than 20% up to 40%. If the share price trails the Index by more than 40%, the allocation drops to 0% and the units are immediately forfeited.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutFairValueOfThePerformanceShareUnits_zdaYsye9x6s2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_8BF_zkaQFGe7Wekl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF FAIR VALUE PERFORMANCE SHARE UNITS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Dates of fair value</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251107__20251107__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zYQjs6w94hOj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Nov 7, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_zS5ULSPIdsZ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%; padding-left: 0pt">Spot price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 24%; text-align: right">17.11</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zDd1zlz1NnRe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_z4uz6iQjuZzd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35.88</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zyTQ9ezCStbh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Risk Free Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.58</td><td style="text-align: left">%</td></tr> <tr id="xdx_408_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_zsJIXj49unx" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Fair Value Per Unit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">25.35</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A8_zhcnuFp6oAB" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationNumberOfUnvestedPSUs_zu8H7SBQ4fze" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Number of unvested PSUs:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zknHaj1SVxk6">SCHEDULE OF NUMBER OF UNVESTED RSUs</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">PSUs</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2023, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iS_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zXJ30ArryMN3" style="text-align: right" title="Number of unvested shares"><span style="-sec-ix-hidden: xdx2ixbrl3294">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 72%; padding-bottom: 1pt">Awarded</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAwardedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zxuaNi4kRnpb" style="border-bottom: Black 1pt solid; width: 24%; text-align: right" title="Number of unvested shares, Awarded">98,101</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zZCvzpZtbYnk" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">98,101</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026 – post-Share Consolidation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByPostShareConsolidationEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zgL0sDJqizx4" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">12,263</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">- Number of vested units</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNumberOfVestedUnits_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zLfJ2XVQt0Td" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of vested units ,shares"><span style="-sec-ix-hidden: xdx2ixbrl3302">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zkjhwgGCAnx2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity-settled share-based payments expenses of $<span id="xdx_900_eifrs-full--AdjustmentsForSharebasedPayments_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zw07U7foLeJa" title="Share based payments expenses">409,280</span> from PSUs are recognized in profit or loss during the year ended March 31, 2026 (2025: $<span id="xdx_903_eifrs-full--AdjustmentsForSharebasedPayments_dxL_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zGQW0nUvfza9" title="Share based payments expenses::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl3306">Nil</span></span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Restricted share units</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">RSUs granted under the Scheme tied to continuous employment and the achievement of individual employee non-market Key Performance Indicators (KPIs) evaluated at financial year-end. The RSUs utilize a graded vesting structure that releases shares in three equal annual installments over the years ending March 2026, March 2027, and March 2028. <span id="xdx_906_ecustom--DescriptionOfRestrictedShareUnits_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zLPZNsqFiQyd" title="Restricted share units , description">Under the defined vesting scale, the actual vested units based on performance outcomes, where participants receive 150% of the target for exceeding expectations, 100% for meeting expectations, and 50% for performing below expectations. Considering the dividend yield being 0% over the life of RSUs, the fair value of RSU is determined to be equal to the share price at grant date, i.e. $17.11 per unit.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfDetailedInformationNumberOfUnvestedRSUs_zQjt6xKUx0L2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number of unvested RSUs:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_8B8_zVnz0RM4gbm2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF NUMBER OF UNVESTED RSUs</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">RSUs</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">At April 1, 2023, March 31, 2025 and April 1, 2025</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iS_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zw4Bba5xWla8" style="text-align: right" title="Number of unvested shares"><span style="-sec-ix-hidden: xdx2ixbrl3312">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt"><p style="margin: 0">Initial awarded</p></td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsInitialAwardedPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zDtOJLzjSX7j" style="text-align: right" title="Number of unvested shares">203,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; padding-left: 0pt">Awarded based on performance outcomes</td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAwardedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z64dqt7U1hLc" style="width: 14%; text-align: right" title="Number of unvested shares">12,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Vested</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsVestedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z18z6yXJ0PVk" style="text-align: right" title="Number of unvested shares">(73,544</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 0pt">Forfeited</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsForfeitedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zprmrzykhOV9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of unvested shares">(18,726</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zUs2kjMDsvP6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">123,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026 – post-Share Consolidation</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByPostShareConsolidationEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zmV0vrElz53i" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">15,482</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">- Number of vested units – post-Share Consolidation</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNumberOfVestedUnits_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z5y2fpBfnZV1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">9,193</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_ztkSLJR0aw68" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity-settled share-based payments expenses of $<span id="xdx_905_eifrs-full--AdjustmentsForSharebasedPayments_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zFxwjQ6H3PX5" title="Share based payments expenses">1,732,489</span> from RSUs are recognized in profit or loss during the year ended March 31, 2026 (2025: $<span id="xdx_906_eifrs-full--AdjustmentsForSharebasedPayments_dxL_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z7sMMAE2DzNk" title="Share based payments expenses::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl3330">Nil</span></span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Management shares in connection with acquisition of Matter</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the acquisition of Matter which closed on October 3, 2025, the Company established an equity-settled employee incentive award. Pursuant to the Share Purchase Agreement, the Company reserved a total of <span id="xdx_903_ecustom--PostBonusSplitOrdinaryShares_iI_pid_c20251003_zkQ2foyGGZR5" title="Post bonus split ordinary shares">238,752</span> post-bonus split ordinary shares (“Management Shares”) for Matter’s senior management. These Management Shares vest equally in two tranches over a service timeline of 12 months and 24 months following the acquisition closing date, and vesting is strictly conditional upon the continuous employment or professional engagement of each grantee through those milestone dates. In the event of voluntary resignation or termination for cause prior to a vesting milestone, which is designated as a “Bad Leaver” event, any unvested incentive allocations are immediately forfeited. Considering the dividend yield being <span id="xdx_90A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_uPure_c20250401__20260331_zvFhv2a9Xi5h" title="Dividednd yield">0</span>% over the life of Management Shares, the fair value is determined to be equal to the share price at grant date, i.e. $<span id="xdx_907_ecustom--SharePriceOptionsGrantDate_pid_c20250401__20260331_zGdFJ0b25r61" title="Share price per share">16.47</span> per share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationNumberOfUnvestedManagementShares_zHNgQiCjEGNd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number of unvested Management Shares:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_8B3_zYLK8CwrBOEg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF NUMBER OF UNVESTED MANAGEMENT SHARES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Incentive Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">At April 1, 2023, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iS_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zStrfSjAn2b3" style="text-align: right" title="Number of unvested shares"><span style="-sec-ix-hidden: xdx2ixbrl3340">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 82%; padding-left: 0pt">Awarded</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAwardedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zeBlVC38xDzb" style="width: 14%; text-align: right" title="Number of unvested shares,Awarded">238,752</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 0pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsForfeitedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zchvEqoUjV3i" style="border-bottom: Black 1pt solid; text-align: right" title="Number of unvested shares, Forfeited">(63,168</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zcikIyikX0U" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">175,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026 – post-Share Consolidation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByPostShareConsolidationEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zRZoyBaUYgSl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">21,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">- Number of vested Management Shares</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNumberOfVestedUnits_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zvZNevpjdGRj" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of vested units ,shares"><span style="-sec-ix-hidden: xdx2ixbrl3350">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zLt2lcfIvrfe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity-settled share-based payments expenses of $<span id="xdx_90F_eifrs-full--AdjustmentsForSharebasedPayments_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ManagementSharesMember_zxwu4DAgy1G9" title="Share based payments expenses">1,063,621</span> from Management Shares are recognized in profit or loss during the year ended March 31, 2026 (2025: $<span id="xdx_909_eifrs-full--AdjustmentsForSharebasedPayments_dxL_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--ManagementSharesMember_z4v64zIrYZw4" title="Share based payments expenses::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl3354">Nil</span></span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"> </span></p> 5400000 2098177 859685 1352835 <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutAwardsGrantedExplanatory_z25EwsZh0F46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of the Awards granted during the years ended March 31, 2024, 2025 and 2026:</span></p> <p id="xdx_8B0_zVL4pOaFtRm2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF AWARDS GRANTED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; padding-left: 0pt"> </td> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"><br/> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Fair value per option at grant date</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding-left: 0pt">Grant dates</td> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of /% of share option award to vest</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="4" style="border-bottom: Black 1pt solid; text-align: center">Vesting periods</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Pre-</p> Stock Bonus or Post-Share Consolidation </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Post-Stock Bonus</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0pt"> </td> <td> </td><td> </td> <td> </td> <td colspan="2"> </td><td> </td><td> </td> <td style="text-align: center">From</td><td> </td> <td style="text-align: center">To</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; padding-left: 0pt">1-May-2023</td> <td style="width: 1%"> </td><td style="width: 2%">*</td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--PercentageOfShareOptionsAwardToVest_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember_fICo___zLpnF96eGIf4" style="width: 10%; text-align: right" title="Percentage of share options award to vest">1.00</td><td style="width: 2%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 9%; text-align: center; padding-left: 5.4pt"><span id="xdx_901_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember_fICo___z2iMo9yhWbli" title="Vesting period beginning date">1-May-2023</span></td><td style="width: 2%"> </td> <td style="width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember_fICo___zUK9d8ifPU1a" title="Vesting period ending date">30-Apr-2026</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zr8ruPF8EHQg" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zRA6ZXGrc9C2" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___z0NVqXDKbgpc" title="Recapitalized fair value per option at grant date">4.321</span></span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zJJSSd2AY051" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zUyVqgKkuwY7" title="Recapitalized fair value per option at grant date"><span id="xdx_906_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneMayTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___ziLlg8cyLhNj" title="Recapitalized fair value per option at grant date">0.540</span></span></span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">8-Aug-2023</td> <td> </td><td>*</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--PercentageOfShareOptionsAwardToVest_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember_fKg_____zq4v4YbAK9H9" style="text-align: right" title="Percentage of share options award to vest">2.40</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_907_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember_fICo___zRwLslFc20v4" title="Vesting period beginning date">8-Aug-2023</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember_fICo___zoKonT84R2g4" title="Vesting period ending date">8-Aug-2023</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zxStPkKh4FJi" title="Recapitalized fair value per option at grant date"><span id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___z5nMuKiCOe4j" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zTYT1k1zBKKj" title="Recapitalized fair value per option at grant date">3.460</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zd6QUsvOsWd6" title="Recapitalized fair value per option at grant date"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zcurbsntfYv8" title="Recapitalized fair value per option at grant date"><span id="xdx_906_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EightAugustTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zSEtvCAYP0Wk" title="Recapitalized fair value per option at grant date">0.433</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">1-Sep-2023</td> <td> </td><td>*</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PercentageOfShareOptionsAwardToVest_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember_fKg_____zr39VcI1rJ7g" style="text-align: right" title="Percentage of share options award to vest">0.20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_904_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember_fICo___zS6imRuopla6" title="Vesting period beginning date">1-Sep-2023</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember_fICo___za9IIhNhA753" title="Vesting period ending date">30-Apr-2026</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___z5cIJljppB6g" title="Recapitalized fair value per option at grant date"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___zBkX21RYpIY7" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fICo___ziAFQaBwuPb" title="Recapitalized fair value per option at grant date">3.251</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___z9SlKvTs5f2f" title="Recapitalized fair value per option at grant date"><span id="xdx_90A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zfujqIZ3cC4b" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyThreeMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fICo___zxiSvKuCsFFc" title="Recapitalized fair value per option at grant date">0.406</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">31-Jul-2024</td> <td> </td><td> </td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfShareOptionsAwardToVest_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_z2xO0mko7mPl" style="text-align: right" title="Percentage of share options award to vest">65,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_903_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_zNP7f9mJl7Bf" title="Vesting period beginning date">31-Jul-2024</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_zvn8CWpbKSAe" title="Vesting period ending date">27-Aug-2026</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zrWZqwGe6c2a" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zKFrWwmzDn5" title="Recapitalized fair value per option at grant date"><span id="xdx_909_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zmYQetCRdZN6" title="Recapitalized fair value per option at grant date">2.098</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zWAJSaIVBxNl" title="Recapitalized fair value per option at grant date"><span id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zRLuiSgfg7j1" title="Recapitalized fair value per option at grant date"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zeIMtLyAUsVc" title="Recapitalized fair value per option at grant date">0.262</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">31-Jul-2024</td> <td> </td><td> </td> <td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--NumberOfShareOptionsAwardToVest_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_z5CMGQtMDBhb" style="text-align: right" title="Percentage of share options award to vest">303,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_905_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_zcaL8BiZvLF1" title="Vesting period beginning date">31-Jul-2024</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_zZLFgZjQywoi" title="Vesting period ending date">31-Jul-2027</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zHz02LXVW4a1" title="Recapitalized fair value per option at grant date"><span id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zloYDEsVBXGa" title="Recapitalized fair value per option at grant date"><span id="xdx_907_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zrM595O0uGt1" title="Recapitalized fair value per option at grant date">2.098</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_z0Y4I9m0NPBf" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zz0zn9I7ORt8" title="Recapitalized fair value per option at grant date"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_z2VSdPIjcCS2" title="Recapitalized fair value per option at grant date">0.262</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">21-Aug-2024</td> <td> </td><td>**</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PercentageOfShareOptionsAwardToVest_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKio___zTvYvMaIFSX9" style="text-align: right" title="Percentage of share options award to vest">0.50</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_908_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKio___z6zRJGGk3OQ4" title="Vesting period beginning date">21-Aug-2024</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKio___zGh2yaFh2a67" title="Vesting period ending date">30-Apr-2026</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKio___zNljg9Prdwhc" title="Recapitalized fair value per option at grant date"><span id="xdx_908_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKio___zvxLN75mcw45" title="Recapitalized fair value per option at grant date"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKio___zXZ2ycRggASl" title="Recapitalized fair value per option at grant date">2.098</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKio___zpZ1pphLEjc" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKio___zQ6ZS7WAFGjg" title="Recapitalized fair value per option at grant date"><span id="xdx_90E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKio___zoHX2HSbHSN3" title="Recapitalized fair value per option at grant date">0.262</span></span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">1-Sep-2025</td> <td> </td><td> </td> <td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfShareOptionsAwardToVest_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember_zxcA0jRVqua1" style="text-align: right" title="Percentage of share options award to vest">20,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center; padding-left: 5.4pt"><span id="xdx_902_ecustom--VestingPeriodBeginningDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember_zmQK3kQnxOS" title="Vesting period beginning date">1-Sep-2025</span></td><td> </td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--VestingPeriodEndingDate_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EighteenMayTwentyTwentyEightMember_zjMkfvhHN7F8" title="Vesting period ending date">18-May-2026/2027/2028</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zU8hnum8Jgmk" title="Recapitalized fair value per option at grant date"><span id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zWri5H8S6rJ9" title="Recapitalized fair value per option at grant date"><span id="xdx_90F_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zcwnF2lLnn1" title="Recapitalized fair value per option at grant date">60.50</span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zXH0ass8FaV6" title="Recapitalized fair value per option at grant date"><span id="xdx_90A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zrS36LNNaEea" title="Recapitalized fair value per option at grant date"><span id="xdx_900_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwentyTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zGge2rrqvoKd" title="Recapitalized fair value per option at grant date">7.563</span></span></span></td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F09_zwslrHmGj1Fa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_z1VVHQKhrHYa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair values of the DSL Awards as of May 1, 2023, August 8, 2023 and September 1, 2023 are determined using the interpolation method between the fair values determined on March 31, 2023 and September 30, 2023.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F08_zgWRufsjd0Wc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zYZcwX2Eitm" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024.</span></td></tr> </table> 0.0100 1-May-2023 30-Apr-2026 4.321 4.321 4.321 0.540 0.540 0.540 0.0240 8-Aug-2023 8-Aug-2023 3.460 3.460 3.460 0.433 0.433 0.433 0.0020 1-Sep-2023 30-Apr-2026 3.251 3.251 3.251 0.406 0.406 0.406 65426 31-Jul-2024 27-Aug-2026 2.098 2.098 2.098 0.262 0.262 0.262 303400 31-Jul-2024 31-Jul-2027 2.098 2.098 2.098 0.262 0.262 0.262 0.50 21-Aug-2024 30-Apr-2026 2.098 2.098 2.098 0.262 0.262 0.262 20000 1-Sep-2025 18-May-2026/2027/2028 60.50 60.50 60.50 7.563 7.563 7.563 <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutUnvestedSharesExplanatory_zi2QH1saGaN1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p> <p id="xdx_8B1_zyqpeFDaeDzl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF NUMBER OF UNVESTED SHARES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Number of <br/> share options</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">At April 1, 2023, based on number of DSL’s shares-in-issue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20230401__20240331_ztlyTnu3hv47" style="width: 18%; text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">1,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfUnvestedSharesAdditionsInSharebasedPaymentArrangement_c20230401__20240331_z25jFcZR4xe9" style="text-align: right" title="Additions">389</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised (note a)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_982_ecustom--NumberOfUnvestedSharesExercisedInSharebasedPaymentArrangement_c20230401__20240331_fKGEp_zrK3hdqnzX28" style="padding-bottom: 1pt; text-align: right" title="Exercised">(44</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_982_ecustom--NumberOfUnvestedSharesForfeitedInSharebasedPaymentArrangement_c20230401__20240331_zVVk489LjtLe" style="padding-bottom: 1pt; text-align: right" title="Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl3092">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--NumberOfUnvestedSharesExpiredInSharebasedPaymentArrangement_c20230401__20240331_zgTnsbwUC4S3" style="border-bottom: Black 1pt solid; text-align: right" title="Expired"><span style="-sec-ix-hidden: xdx2ixbrl3094">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At March 31, 2024, based on number of DSL’s shares-in-issue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20230401__20240331_zAeOms6AdMF2" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">1,890</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At March 31, 2024 recapitalized</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfUnvestedSharesRecapitalized_iI_c20240331_zrVi8izVg1al" style="text-align: right" title="Number of unvested shares recapitalized">1,549,800</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- 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</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_dxL_uUSDPShares_c20240331_zBldH88PDswk" style="text-align: right" title="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::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl3100">Nil</span></td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">- number of share options exercisable at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfShareOptionsExercisable_iI_c20240331_zwsGZ3IbAib5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options exercisable">1,380,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">At April 1, 2024, based on number of DSL’s shares-in-issue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20240401__20250331_z6dpJDHuAtAh" style="text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">1,890</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfPrerecapitalizedAdditionsInSharebasedPaymentArrangement_c20240401__20250331_ziHzLR3GREDb" style="text-align: right" title="Additions">69</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised (note b)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfPrerecapitalizedExercisedSharesInSharebasedPaymentArrangement_c20240401__20250331_fKGIp_zbLmkfVa2AHb" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised">(44</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Pre-recapitalized balance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfUnvestedSharesPrerecapitalizedBalanceInSharebasedPaymentArrangement_c20240401__20250331_zDoDewqBC5h4" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance">1,915</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Post-recapitalized balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfUnvestedSharesPostrecapitalizedBalanceInSharebasedPaymentArrangement_c20240401__20250331_zskV6T0GkyC1" style="text-align: right" title="Post-recapitalized balance">1,570,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--NumberOfPostrecapitalizedAdditionsInSharebasedPaymentArrangement_c20240401__20250331_zfEeOincqLub" style="text-align: right" title="Additions">566,119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exercised (note c)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfPostrecapitalizedExercisedSharesInSharebasedPaymentArrangement_c20240401__20250331_fKGMp_zKat7HGWttb3" style="text-align: right" title="Exercised">(1,003,680</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--NumberOfUnvestedSharesForfeitedInSharebasedPaymentArrangement_c20240401__20250331_zBcXXX1fJ3le" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl3118">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfPostrecapitalizedExpiredSharesInSharebasedPaymentArrangement_c20240401__20250331_zF9jntDMyynh" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">(352,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20240401__20250331_z19sD8HWwy89" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">780,058</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- 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</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uUSDPShares_c20250331_zpzfOUIUk4d1" style="text-align: right" title="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</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">- number of share options exercisable at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfShareOptionsExercisable_iI_c20250331_zplHXAnCvEc4" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options exercisable">17,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>At April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20250401__20260331_zUiDGZ082Ko6" style="text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">780,058</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfPrerecapitalizedAdditionsInSharebasedPaymentArrangement_c20250401__20260331_zWam8J1euBDi" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">83,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pre-bonus split balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfUnvestedSharesPreBonusSplitBalanceInSharebasedPaymentArrangement_c20250401__20260331_zfDrNNTcNE7" style="text-align: right" title="Pre-recapitalized balance">863,201</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Additions from bonus split</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--NumberOfAdditionsIFromBonusSplitnSharebasedPaymentArrangement_pid_c20250401__20260331_zvMaw4Adyqug" style="border-bottom: Black 1pt solid; text-align: right" title="Additions from bonus split">6,042,407</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Post-recapitalized balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--NumberOfUnvestedSharesPostrecapitalizedBalanceInSharebasedPaymentArrangement_c20250401__20260331_zBwXJYrZQOel" style="text-align: right" title="Post-recapitalized balance">6,905,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--NumberOfPostrecapitalizedAdditionsInSharebasedPaymentArrangement_c20250401__20260331_z32TUguQUXM5" style="text-align: right" title="Additions">528,586</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised (note d)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--NumberOfPostrecapitalizedExercisedSharesInSharebasedPaymentArrangement_c20250401__20260331_fKGQp_z2hpmaTt5pD" style="text-align: right" title="Exercised">(3,286,168</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfPostrecapitalizedForfeitedInSharebasedPaymentArrangement_c20250401__20260331_zzHUtmCfq0u2" style="text-align: right" title="Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl3142">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfPostrecapitalizedExpiredInSharebasedPaymentArrangement_c20250401__20260331_z6iKeP3GD0gh" style="border-bottom: Black 1pt solid; text-align: right" title="Expired"><span style="-sec-ix-hidden: xdx2ixbrl3144">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20250401__20260331_zNKwPHgan652" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">4,148,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At March 31, 2026 (Post-Share Consolidation)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfUnvestedSharesRecapitalized_iI_c20260331_zqkNmDbktmf9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares recapitalized">518,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- 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</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uUSDPShares_c20260331_zwq2PhzrWD2e" style="text-align: right" title="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</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">- number of share options exercisable at the end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfShareOptionsExercisable_iI_c20260331_zL0DkP9NfkW5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options exercisable"><span style="-sec-ix-hidden: xdx2ixbrl3152">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span id="xdx_F0E_zAi4LouuGMJ7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zdylo2qFkPWl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average share price at the exercise date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--WeightedAverageSharePriceRecapitalized_c20230401__20240331_zV1HvTWsyh9f" title="Weighted average share price, recapitalized">2.998</span> (recapitalized).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F05_zxrzJRmGrYif" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zo7AYtjK6klh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average share price at the exercise date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageSharePriceRecapitalized_c20240401__20250331_ziAZJkFWkyT7" title="Weighted average share price, recapitalized">2.746</span> (recapitalized).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F0C_z2BgQ017yCi7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zE9rewUA5HR8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average share price at the exercise date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageSharePrice_c20240401__20250331_zG9O02PyePw1" title="Weighted average share price">2.098</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F09_zs9APenyFffk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z0sZS2uP6jk6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average share price at the exercise date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--WeightedAverageSharePrice2019_c20250401__20260331_zZHKnAGMPobc" title="Weighted average share price">0.67</span> (post-share consolidation of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--WeightedAveragePostShareConsolidation_c20250401__20260331_zyGlx66sWqBc" title="Weighted average post share consolidation">5.39</span>).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average remaining contractual life of the outstanding share options is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250401__20260331_zThDcfLR9Ejk" title="Weighted average remaining contractual life">1.12</span> years as of March 31, 2026 (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240401__20250331_zVNJMBOEvlef" title="Weighted average remaining contractual life">2.57</span> years; 2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20230401__20240331_za6AoaiAWQ0c" title="Weighted average remaining contractual life">0.63</span> years) and the exercise price of the outstanding share options is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--NumberOfOutstandingShareOptions_iI_pid_uPure_c20260331_z4cubx3F5KJg" title="Outstanding share options">0.00005</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">For the year ended March 31, 2026, the weighted average fair value of option granted was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20260331_zYX9Txnb5BX2" title="Weighted average fair value of option granted">60.5</span> (2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20250331_zlFCgJpRRDpl" title="Weighted average fair value of option granted">2.098</span>; 2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20230401__20240331_z8rSGJ9mdyV5" title="Weighted average fair value of option granted">3.685</span>) (post-Share Consolidation).</td></tr> </table> 1545 389 -44 1890 1549800 1380060 1890 69 -44 1915 1570219 566119 -1003680 -352600 780058 0.00005 17345 780058 83143 863201 6042407 6905608 528586 -3286168 4148026 518503 0.00005 2.998 2.746 2.098 0.67 5.39 P1Y1M13D P2Y6M25D P0Y7M17D 0.00005 60.5 2.098 3.685 <p id="xdx_890_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zdkW6C7a1FV7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the Awards granted is estimated at the grant date using the discounted cash flow (“DCF”) and equity allocation model (“EAM”), or Binomial Model (“BM”). The following table lists the inputs to those models at respective grant date:</span></p> <p id="xdx_8B1_zueddHaGQoNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">SCHEDULE OF FAIR VALUE OF THE AWARDS AND DSL AWARDS GRANTED IS ESTIMATED AT THE GRANT DATE USING DISCOUNTED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding-left: 0pt; font-weight: bold">Dates of fair value</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mar</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>31, 2023</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Sep 30, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Jul 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Sep 1, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Sep 1, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Sep 1, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Valuation approach</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneMarchTwoThousandTwentyThreeMember_fKg_____zTHmBTnr7IRi" title="Valuation approach">DCF &amp; EAM</span>*</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_fKg_____z6UDMkSfbmCj" title="Valuation approach">DCF &amp; EAM</span>*</span></p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_fKg_____zmq9rrpo2d87" title="Valuation approach">DCF &amp; EAM</span>*</span></p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zO2DMN01LJv2" title="Valuation approach">BM</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zV4E27dw18se" title="Valuation approach">BM</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_ecustom--DescriptionOfValuationApproach_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zHtomeXMDz0g" title="Valuation approach">BM</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 22%; text-align: left; padding-left: 0pt">Discount rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--DescriptionOfDiscountRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_zcnRevBZJ551" style="width: 9%; text-align: right" title="Discount rate">17</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--DescriptionOfDiscountRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_zvwC7kwlpTO5" style="width: 9%; text-align: right" title="Discount rate">18</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_ecustom--DescriptionOfDiscountRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zsggJWyLK6t9" style="width: 9%; text-align: right" title="Discount rate">16</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Terminal growth rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--DescriptionOfTerminalGrowthRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_zIrspsUftI89" style="text-align: right" title="Terminal growth rate">3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--DescriptionOfTerminalGrowthRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_zNpeiYceW6T5" style="text-align: right" title="Terminal growth rate">3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--DescriptionOfTerminalGrowthRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zi03pJPYbc8b" style="text-align: right" title="Terminal growth rate">3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Lack of marketability discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--DescriptionOfLackOfMarketabilityDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_zMcnz12EnDsa" style="text-align: right" title="Lack of marketability discount">15</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--DescriptionOfLackOfMarketabilityDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_zpPs6yfIWJje" style="text-align: right" title="Lack of marketability discount">10</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--DescriptionOfLackOfMarketabilityDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zFiawvawLQm8" style="text-align: right" title="Lack of marketability discount">3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Lack of control discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DescriptionOfLackOfControlDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_zJww0crkbtU9" style="text-align: right" title="Lack of control discount">20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--DescriptionOfLackOfControlDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_zoBBmdg7knFk" style="text-align: right" title="Lack of control discount">20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--DescriptionOfLackOfControlDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zsKPWKyygv07" style="text-align: right" title="Lack of control discount">20</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Expected Volatility**</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstMarchTwentyTwentyThreeMember_fKio___zSqGNNPUmCjb" style="text-align: right" title="Expected Volatility">46.62</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SeptemberThirtyTwoThousandTwentyThreeMember_fKio___zEIjQewVl6Wh" style="text-align: right" title="Expected Volatility">42.41</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_fKio___z0L3GkwDLHP3" style="text-align: right" title="Expected Volatility">38.16</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_fKio___z9Ehod1Kijr6" style="text-align: right" title="Expected Volatility">36.49</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_fKio___zKixfBGrYwD3" style="text-align: right" title="Expected Volatility">35.49</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_fKio___zvg2ZxtdxMJl" style="text-align: right" title="Expected Volatility">41.26</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zOPyzdYll8N1" style="text-align: right" title="Dividend yield">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zGsob17bBJwf" style="text-align: right" title="Dividend yield">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zGXUhgzOJxmk" style="text-align: right" title="Dividend yield">0.00</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Spot price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zppCQGvyRvU1" style="text-align: right" title="Spot price">60.5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zPrYJEaFOlL7" style="text-align: right" title="Spot price">60.5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zloOqkPVNzNg" style="text-align: right" title="Spot price">60.5</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Exercise price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zF7tdrdVvnw3" style="text-align: right" title="Exercise price">0.00005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zcpcVRKplH27" style="text-align: right" title="Spot price">0.00005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zcB5C3khql24" style="text-align: right" title="Spot price">0.00005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zpXiWW793mS" style="text-align: right" title="Spot price">0.00005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Early-exerise multiple</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Volatility">N/A</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--EarlyExeriseMultiple_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zdfPDhrTJTYa" style="text-align: right" title="Early-exerise multiple">2.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EarlyExeriseMultiple_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zUYGkv7nHrDf" style="text-align: right" title="Early-exerise multiple">2.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EarlyExeriseMultiple_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zgfe6V518sXh" style="text-align: right" title="Early-exerise multiple">2.80</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Risk Free Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zwwddEGZBGyj" style="text-align: right" title="Risk Free Rate">3.66</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zq7OPqohWYPb" style="text-align: right" title="Risk Free Rate">3.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zz0R4XxpOiI7" style="text-align: right" title="Risk Free Rate">3.62</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Option life (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_ztSVGzqifjvh" style="text-align: right" title="Option life">1.72</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_z0sBqqVM2wbj" style="text-align: right" title="Option life">2.72</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uPure_c20250401__20260331__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_z3OVXpC8lwj2" style="text-align: right" title="Option life">3.72</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F0B_z7fblizs2Nab" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Volatility"><span id="xdx_F1E_zuZQdYuKafSk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The equity value at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEZBSVIgVkFMVUUgT0YgVEhFIEFXQVJEUyBBTkQgRFNMIEFXQVJEUyBHUkFOVEVEIElTIEVTVElNQVRFRCBBVCBUSEUgR1JBTlQgREFURSBVU0lORyBESVNDT1VOVEVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_ecustom--PercentageOfEquityValue_pid_dp_uPure_c20250401__20260331_zZzDSG9rGDhh" title="Percentage of equity value">100</span>% basis is determined using DCF method based on the estimates of cash flows as of the grant date discounted using an appropriate discount rate, having considered relevant risk factors. Volatility is determined based on the average annualized standard deviation of the historical stock prices of listed comparable companies.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0B_zu62zZJ51tD7" style="font: 10pt Times New Roman, Times, Serif">**</td> <td id="xdx_F1F_zGbtp0l9f662" style="font: 10pt Times New Roman, Times, Serif; text-align: justify" title="Volatility">The expected volatility is calculated based on the implied volatility of the comparable companies of the Company with time to maturity close to the share option as of the valuation date.</td></tr> </table> DCF & EAM DCF & EAM DCF & EAM BM BM BM 0.17 0.18 0.16 0.03 0.03 0.03 0.15 0.10 0.03 0.20 0.20 0.20 0.4662 0.4241 0.3816 0.3649 0.3549 0.4126 0.0000 0.0000 0.0000 60.5 60.5 60.5 0.00005 0.00005 0.00005 0.00005 2.80 2.80 2.80 0.0366 0.0358 0.0362 1.72 2.72 3.72 1 0.00005 0.0004 Under the defined vesting scale, participants will receive a 200% allocation if the Company’s share price performance exceeds the Index by more than 20%, a 100% target allocation if the Company’s share price performance tracks within a range of 20% above or below the Index, and a 50% allocation if the share price trails the Index by more than 20% up to 40%. If the share price trails the Index by more than 40%, the allocation drops to 0% and the units are immediately forfeited. <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutFairValueOfThePerformanceShareUnits_zdaYsye9x6s2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_8BF_zkaQFGe7Wekl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF FAIR VALUE PERFORMANCE SHARE UNITS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Dates of fair value</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251107__20251107__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zYQjs6w94hOj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Nov 7, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_zS5ULSPIdsZ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%; padding-left: 0pt">Spot price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 24%; text-align: right">17.11</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zDd1zlz1NnRe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_z4uz6iQjuZzd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Expected Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35.88</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zyTQ9ezCStbh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Risk Free Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.58</td><td style="text-align: left">%</td></tr> <tr id="xdx_408_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_zsJIXj49unx" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Fair Value Per Unit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">25.35</td><td style="text-align: left"> </td></tr> </table> 17.11 0 0.3588 0.0358 25.35 <p id="xdx_894_ecustom--DisclosureOfDetailedInformationNumberOfUnvestedPSUs_zu8H7SBQ4fze" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Number of unvested PSUs:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zknHaj1SVxk6">SCHEDULE OF NUMBER OF UNVESTED RSUs</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">PSUs</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2023, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iS_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zXJ30ArryMN3" style="text-align: right" title="Number of unvested shares"><span style="-sec-ix-hidden: xdx2ixbrl3294">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 72%; padding-bottom: 1pt">Awarded</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAwardedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zxuaNi4kRnpb" style="border-bottom: Black 1pt solid; width: 24%; text-align: right" title="Number of unvested shares, Awarded">98,101</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zZCvzpZtbYnk" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">98,101</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At March 31, 2026 – post-Share Consolidation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByPostShareConsolidationEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zgL0sDJqizx4" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">12,263</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">- Number of vested units</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNumberOfVestedUnits_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zLfJ2XVQt0Td" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of vested units ,shares"><span style="-sec-ix-hidden: xdx2ixbrl3302">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 98101 98101 12263 409280 Under the defined vesting scale, the actual vested units based on performance outcomes, where participants receive 150% of the target for exceeding expectations, 100% for meeting expectations, and 50% for performing below expectations. Considering the dividend yield being 0% over the life of RSUs, the fair value of RSU is determined to be equal to the share price at grant date, i.e. $17.11 per unit. <p id="xdx_898_ecustom--DisclosureOfDetailedInformationNumberOfUnvestedRSUs_zQjt6xKUx0L2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number of unvested RSUs:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_8B8_zVnz0RM4gbm2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF NUMBER OF UNVESTED RSUs</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">RSUs</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">At April 1, 2023, March 31, 2025 and April 1, 2025</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iS_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zw4Bba5xWla8" style="text-align: right" title="Number of unvested shares"><span style="-sec-ix-hidden: xdx2ixbrl3312">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt"><p style="margin: 0">Initial awarded</p></td> <td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsInitialAwardedPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zDtOJLzjSX7j" style="text-align: right" title="Number of unvested shares">203,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; padding-left: 0pt">Awarded based on performance outcomes</td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAwardedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z64dqt7U1hLc" style="width: 14%; text-align: right" title="Number of unvested shares">12,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Vested</td> <td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsVestedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z18z6yXJ0PVk" style="text-align: right" title="Number of unvested shares">(73,544</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 0pt">Forfeited</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsForfeitedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zprmrzykhOV9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of unvested shares">(18,726</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zUs2kjMDsvP6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">123,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026 – post-Share Consolidation</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByPostShareConsolidationEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zmV0vrElz53i" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">15,482</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">- Number of vested units – post-Share Consolidation</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNumberOfVestedUnits_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z5y2fpBfnZV1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">9,193</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 203743 12386 -73544 -18726 123859 15482 9193 1732489 238752 0 16.47 <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationNumberOfUnvestedManagementShares_zHNgQiCjEGNd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number of unvested Management Shares:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_8B3_zYLK8CwrBOEg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> SCHEDULE OF NUMBER OF UNVESTED MANAGEMENT SHARES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Incentive Shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">At April 1, 2023, March 31, 2025 and April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iS_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zStrfSjAn2b3" style="text-align: right" title="Number of unvested shares"><span style="-sec-ix-hidden: xdx2ixbrl3340">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 82%; padding-left: 0pt">Awarded</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsAwardedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zeBlVC38xDzb" style="width: 14%; text-align: right" title="Number of unvested shares,Awarded">238,752</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 0pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsForfeitedInPeriod_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zchvEqoUjV3i" style="border-bottom: Black 1pt solid; text-align: right" title="Number of unvested shares, Forfeited">(63,168</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zcikIyikX0U" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">175,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026 – post-Share Consolidation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByPostShareConsolidationEquityInstrumentOtherThanOptionsNonvestedNumber_iE_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zRZoyBaUYgSl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares">21,948</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">- Number of vested Management Shares</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNumberOfVestedUnits_pid_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--IncentiveSharesMember_zvZNevpjdGRj" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of vested units ,shares"><span style="-sec-ix-hidden: xdx2ixbrl3350">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 238752 -63168 175584 21948 1063621 <p id="xdx_80E_eifrs-full--DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zEgJWP2sZuaa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>25 <span id="xdx_82C_zZaEncOhz1J8">RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zVC3BwD8Xxif" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zgszkSuvovrf" style="display: none">SCHEDULE OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS AS CASH FLOWS FROM FINANCING ACTIVITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--ClassesOfShareCapitalAxis_ifrs-full--PreferenceSharesMember_z3Jrg4Atyd78" style="border-bottom: Black 1pt solid; text-align: right">Preferred shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--ConvertibleLoanNotesMember_zv8aD3LI8Wva" style="border-bottom: Black 1pt solid; text-align: right">Convertible loan notes</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--AmountDueFromImmediateHoldingCompanyMember_z93UgZAtg9ia" style="border-bottom: Black 1pt solid; text-align: right">Amount due to immediate holding company</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--AmountDueToARelatedCompanyMember_zt9IuAULDPP4" style="border-bottom: Black 1pt solid; text-align: right">Amount <br/>due to <br/>a related company</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--LoanFromImmediateHoldingCompanyMember_zOi5q5M0Lckj" style="border-bottom: Black 1pt solid; text-align: right">Loan from immediate holding company</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--LoanFromARelatedCompanyMember_zBGGWuNZUzAk" style="border-bottom: Black 1pt solid; text-align: right">Loan from a related company</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_zxlFZANpwqc6" style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td></tr> <tr id="xdx_437_c20230401__20240331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_z02m2WW5bNZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 37%; padding-left: 0pt">At April 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">13,460,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">3,349,822</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">506</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3363">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">2,328,926</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">1,060,712</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">20,199,966</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AdditionsClassifiedAsFinancingActivities_ziWJvuGsyYzb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3368">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,345,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3371">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">564,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3373">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,009,906</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_zViBwQcU5Tg8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3376">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3377">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3378">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3379">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,150,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3381">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,150,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--NoncashTransactionClassifiedAsFinancingActivities_zfTK1PGo95n" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Non-cash transaction</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3384">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3385">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3388">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3389">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--InterestExpense_zOBFsimuJCwb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3392">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3394">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3395">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">534,323</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities_zxXyHNOuDdpg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Fair value/other adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,101,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">374,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3402">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3403">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3404">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3405">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,727,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_433_c20230401__20240331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zEoBUcykalW8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,359,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,090,342</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,345,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">34,579</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,930,993</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,140,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">21,901,774</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20240401__20250331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_zHD8ncMXxuQg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">At 1 April 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,359,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,090,342</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,345,929</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,930,993</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,140,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,901,774</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AdditionsClassifiedAsFinancingActivities_z54HzwHEsCe5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3424">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3425">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">713,719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3427">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,410,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3429">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,124,180</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_z32Zmv5R8sua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3432">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3433">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3434">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3435">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(530,019</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3437">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(530,019</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--NoncashTransactionClassifiedAsFinancingActivities_zEIpiEDcVLu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Non-cash transaction</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,611,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,968,302</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,059,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3443">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,940,858</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,165,479</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22,744,781</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--InterestExpense_zgN9A8siTSG5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3448">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">238,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3450">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3451">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">392,931</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities_zeaZ7vCeTsPk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Fair value/other adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,748,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">639,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(506</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3459">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3460">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3461">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,109,506</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43D_c20240401__20250331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zJKgaQcWpEkl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 0pt">At March 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3464">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3465">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3466">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,579</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3468">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3469">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,579</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20250401__20260331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_z1eCBMnGjzxe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">At April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3472">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3473">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3474">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3476">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3477">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250401__20260331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_zIbnJdBVhjIa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; padding-left: 0pt">Beginning balance</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3480">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3481">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3482">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">34,579</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3484">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3485">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">34,579</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_zxPoI3D1NIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Repayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3488">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3489">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3490">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,579</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3492">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3493">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,579</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_438_c20250401__20260331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zwVTPswRjLV4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3496">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3497">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3498">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3499">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3500">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3501">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3502">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43A_c20250401__20260331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zAHG9F0U9Z0f" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-bottom: 2.5pt; padding-left: 0pt">Ending balance</td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3504">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3505">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3506">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3507">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3508">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3509">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3510">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zddVRzmZWmIl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zVC3BwD8Xxif" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zgszkSuvovrf" style="display: none">SCHEDULE OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS AS CASH FLOWS FROM FINANCING ACTIVITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--ClassesOfShareCapitalAxis_ifrs-full--PreferenceSharesMember_z3Jrg4Atyd78" style="border-bottom: Black 1pt solid; text-align: right">Preferred shares</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--ConvertibleLoanNotesMember_zv8aD3LI8Wva" style="border-bottom: Black 1pt solid; text-align: right">Convertible loan notes</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--AmountDueFromImmediateHoldingCompanyMember_z93UgZAtg9ia" style="border-bottom: Black 1pt solid; text-align: right">Amount due to immediate holding company</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--AmountDueToARelatedCompanyMember_zt9IuAULDPP4" style="border-bottom: Black 1pt solid; text-align: right">Amount <br/>due to <br/>a related company</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--LoanFromImmediateHoldingCompanyMember_zOi5q5M0Lckj" style="border-bottom: Black 1pt solid; text-align: right">Loan from immediate holding company</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--LoanFromARelatedCompanyMember_zBGGWuNZUzAk" style="border-bottom: Black 1pt solid; text-align: right">Loan from a related company</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_zxlFZANpwqc6" style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: right">US$</td><td> </td></tr> <tr id="xdx_437_c20230401__20240331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_z02m2WW5bNZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 37%; padding-left: 0pt">At April 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">13,460,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">3,349,822</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">506</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3363">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">2,328,926</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">1,060,712</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">20,199,966</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AdditionsClassifiedAsFinancingActivities_ziWJvuGsyYzb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3368">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,345,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3371">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">564,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3373">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,009,906</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_zViBwQcU5Tg8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3376">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3377">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3378">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3379">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,150,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3381">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,150,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--NoncashTransactionClassifiedAsFinancingActivities_zfTK1PGo95n" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Non-cash transaction</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3384">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3385">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3388">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3389">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--InterestExpense_zOBFsimuJCwb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3392">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3394">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3395">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">534,323</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities_zxXyHNOuDdpg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Fair value/other adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,101,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">374,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3402">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3403">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3404">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3405">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,727,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_433_c20230401__20240331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zEoBUcykalW8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,359,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,090,342</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,345,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">34,579</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,930,993</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,140,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">21,901,774</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20240401__20250331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_zHD8ncMXxuQg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">At 1 April 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,359,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,090,342</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,345,929</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,930,993</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,140,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,901,774</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AdditionsClassifiedAsFinancingActivities_z54HzwHEsCe5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3424">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3425">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">713,719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3427">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,410,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3429">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,124,180</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_z32Zmv5R8sua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3432">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3433">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3434">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3435">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(530,019</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3437">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(530,019</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--NoncashTransactionClassifiedAsFinancingActivities_zEIpiEDcVLu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Non-cash transaction</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,611,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,968,302</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,059,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3443">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,940,858</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,165,479</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(22,744,781</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--InterestExpense_zgN9A8siTSG5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3448">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">238,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3450">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3451">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">392,931</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities_zeaZ7vCeTsPk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Fair value/other adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,748,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">639,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(506</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3459">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3460">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3461">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,109,506</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43D_c20240401__20250331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zJKgaQcWpEkl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 0pt">At March 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3464">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3465">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3466">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,579</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3468">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3469">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,579</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20250401__20260331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_z1eCBMnGjzxe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">At April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3472">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3473">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3474">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3476">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3477">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250401__20260331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_zIbnJdBVhjIa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; padding-left: 0pt">Beginning balance</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3480">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3481">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3482">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">34,579</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3484">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3485">-</span></td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">34,579</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_zxPoI3D1NIa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Repayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3488">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3489">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3490">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,579</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3492">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3493">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,579</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_438_c20250401__20260331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zwVTPswRjLV4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3496">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3497">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3498">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3499">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3500">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3501">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3502">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43A_c20250401__20260331_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zAHG9F0U9Z0f" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; padding-bottom: 2.5pt; padding-left: 0pt">Ending balance</td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3504">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3505">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3506">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3507">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3508">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3509">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3510">-</span></td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 13460000 3349822 506 2328926 1060712 20199966 100000 5345423 564483 6009906 1150000 1150000 34579 34579 266520 187584 80219 534323 -4101000 374000 -3727000 9359000 4090342 5345929 34579 1930993 1140931 21901774 9359000 4090342 5345929 34579 1930993 1140931 21901774 713719 3410461 4124180 530019 530019 -5611000 -4968302 -6059142 -4940858 -1165479 -22744781 238960 129423 24548 392931 -3748000 639000 -506 -3109506 34579 34579 34579 34579 34579 34579 34579 34579 <p id="xdx_802_eifrs-full--DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_zRAGH6jVF89g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>26 <span id="xdx_82A_zq83RKcdBRrb">SUBSIDIARIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s subsidiaries on March 31, 2026, from a legal perspective following the Recapitalization, are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group. The country of incorporation or registration is also their principal business place of business. Particulars of the subsidiaries as of March 31, 2026 are as follows:</span></p> <p id="xdx_890_eifrs-full--DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory_z1kuv9sZ8KZd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zFit8I9A9obd" style="display: none">SCHEDULE OF SUBSIDIARIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 19%; text-align: right">Name of entities</td><td style="text-align: right; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 19%; text-align: right">Places of <br/> Incorporation and <br/> operation</td><td style="text-align: right; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 18%; text-align: right">Principal activities</td><td style="text-align: right; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 18%; text-align: right">Particulars of<br/> issued/registered <br/>share capital</td><td style="text-align: right; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 18%; text-align: right">Percentage of <br/> ownership <br/> interest</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">Diginex Solutions (HK) Limited*</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_905_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_fKg_____zHG54i20X4F3" title="Place of incorporation and operation">Hong Kong</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90C_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_fKg_____zkNSQLPiorkb" title="Principal activities">Provision of ESG reporting solutions services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____zrK6TBNgpPph" title="Number of shares issued">19,907</span> ordinary shares issued <br/>(2025: <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____zaddTRHzSP0c" title="Number of shares issued">19,907</span> ordinary shares <br/>issued</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_fKg_____zCmlE3GpuP68" title="Percentage of ownership interest">100</span>% <br/>(2025: <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_fKg_____zUlh9Ww4Od2g" title="Percentage of ownership interest">100</span>%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">Diginex USA, LLC</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_907_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zufJwQbblKjl" title="Place of incorporation and operation">United States of America</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_904_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zS8v59CWtxN4" title="Principal activities">Provision of ESG reporting solutions services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zNKvLqpKoH55" title="Number of shares issued">1,000</span> Class A Units <br/>of $<span id="xdx_90B_eifrs-full--ParValuePerShare_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zlyHa1Ijsste" title="Par value per share">10</span> each <br/>(2025: <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zoO8VYP5GS6j" title="Number of shares issued">1,000</span> Class A Units <br/>of $<span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zjpAKtDjj9Kf" title="Par value per share">10</span> each) <br/></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_90B_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zxGGxZYqwGx" title="Percentage of ownership interest">100</span>% <br/>(2025: <span id="xdx_907_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zjZRJJ0epzb4" title="Percentage of ownership interest">100</span>%)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">Diginex Services <br/> Limited</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_904_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zG1Km94Q8UO7" title="Place of incorporation and operation">United Kingdom</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_906_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zJwA2q5xmcAk" title="Principal activities">Provision of ESG reporting solutions services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Ordinary shares of <br/><span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_uGBPPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_z4m69siDb5O7" title="Par value per share">1</span> pence each <br/>(2025: Ordinary shares of <br/><span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pid_uGBPPShares_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_z0YcBrxtVCkl" title="Par value per share">1</span> pence each</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_902_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zo6tULuJfidl" title="Percentage of ownership interest">100</span>% <br/>(2025: <span id="xdx_901_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zVch9XTLBRkd" title="Percentage of ownership interest">100</span>%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">Diginex MENA <br/> Limited*</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_902_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____z15iCJwH0AAg" title="Place of incorporation and operation">Abu Dhabi</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_909_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____zxe13vYkifF9" title="Principal activities">Inactive</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____zVAVXN3TNVTf" title="Number of shares issued">100</span> ordinary shares issued of $<span id="xdx_908_eifrs-full--ParValuePerShare_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____z4CD2VrZuLx6" title="Par value per share">1</span> each. <br/>(2025: N/A)</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_909_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____z3Lq13nVT7kg" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">Matter DK ApS</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_906_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zbL7BBU7px9j" title="Place of incorporation and operation">Denmark</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_902_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zliytsdSbrN3" title="Principal activities">Provision of commercial ESG data and analytics platform service</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zckFvecBFhSb" title="Number of shares issued">10,923,682</span> shares of <br/>DKK <span id="xdx_90D_eifrs-full--ParValuePerShare_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zGjVItlt88cf" title="Par value per share">0.01</span> each <br/>(2025: N/A)</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_90A_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zKnLVrUAWqG7" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">The Remedy Project Limited</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90F_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--RemedyProjectLimitedMember_zHEcJKw6tpvl" title="Place of incorporation and operation">Hong Kong</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--RemedyProjectLimitedMember_zvkEpv4dK9zk" title="Principal activities">Provision of human rights risk assessment and worker-centered remediation protocols</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--RemedyProjectLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zniiijpy0gL1" title="Number of shares issued">100</span> ordinary shares <br/>(2025: N/A)</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_902_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--RemedyProjectLimitedMember_ziL4ORni2MA" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">planA.earth GmbH</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_909_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember_zI10VroqLjSe" title="Place of incorporation and operation">Germany</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember_zYo9vqUZMAtl" title="Principal activities">Provision of carbon accounting and ESG reporting services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zJzoUNHniYIl" title="Number of shares issued">94,703</span> shares of Euro <span id="xdx_90D_eifrs-full--ParValuePerShare_iI_pid_uEURPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember_zB3rj45DG5Dj" title="Par value per share">1</span> each</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_907_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember_zCbF5KfA8Uf2" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">planA.earth SAS</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90C_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember_zqB243haYFSh" title="Place of incorporation and operation">France</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember_ztVF6XLPdeI1" title="Principal activities">Provision of carbon accounting and ESG reporting services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><p style="margin: 0"><span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zqWuNxLrHuyc" title="Number of shares issued">5,000</span> shares of Euro <span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_uEURPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember_zxFqi0Drgale" title="Par value per share">1</span> each</p></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_907_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember_zd3PgXUOMocj" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">planA.earth Limited</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90D_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember_z19dlwEURxg7" title="Place of incorporation and operation">United Kingdom</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_901_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember_zcufXeQVtpxe" title="Principal activities">Provision of carbon accounting and ESG reporting services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zQgpbDtQ8Cs2" title="Number of shares issued">5,000</span> ordinary shares of GBP <span id="xdx_903_eifrs-full--ParValuePerShare_iI_pid_uGBPPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember_zVpEHtZCFFh6" title="Par value per share">1</span> each</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_906_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember_z0T5oyzSKk5b" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">planA.earth EOOD</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90A_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember_zoTDiOHz9bl2" title="Place of incorporation and operation">Bulgaria</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90D_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember_zDTyRNhy1jJ3" title="Principal activities">Provision of carbon accounting and ESG reporting services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zhQ61R3quLSg" title="Number of shares issued">5,000</span> shares of BGN <span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_uBGNPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember_zMekxcv5C6kj" title="Par value per share">1</span> each</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_902_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember_zpq0y2Cp1DP7" title="Percentage of ownership interest">100</span>%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0E_zH0fyykvN4xe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zA3Sw0URW9l3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diginex MENA Limited was incorporated in Abu Dhabi on September 26, 2025.</span></td></tr> </table> <p id="xdx_8A9_zFy6CG4tamt3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"> </span></p> <p id="xdx_890_eifrs-full--DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory_z1kuv9sZ8KZd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zFit8I9A9obd" style="display: none">SCHEDULE OF SUBSIDIARIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 19%; text-align: right">Name of entities</td><td style="text-align: right; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 19%; text-align: right">Places of <br/> Incorporation and <br/> operation</td><td style="text-align: right; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 18%; text-align: right">Principal activities</td><td style="text-align: right; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 18%; text-align: right">Particulars of<br/> issued/registered <br/>share capital</td><td style="text-align: right; width: 2%; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 18%; text-align: right">Percentage of <br/> ownership <br/> interest</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">Diginex Solutions (HK) Limited*</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_905_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_fKg_____zHG54i20X4F3" title="Place of incorporation and operation">Hong Kong</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90C_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_fKg_____zkNSQLPiorkb" title="Principal activities">Provision of ESG reporting solutions services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____zrK6TBNgpPph" title="Number of shares issued">19,907</span> ordinary shares issued <br/>(2025: <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____zaddTRHzSP0c" title="Number of shares issued">19,907</span> ordinary shares <br/>issued</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_fKg_____zCmlE3GpuP68" title="Percentage of ownership interest">100</span>% <br/>(2025: <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_fKg_____zUlh9Ww4Od2g" title="Percentage of ownership interest">100</span>%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">Diginex USA, LLC</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_907_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zufJwQbblKjl" title="Place of incorporation and operation">United States of America</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_904_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zS8v59CWtxN4" title="Principal activities">Provision of ESG reporting solutions services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zNKvLqpKoH55" title="Number of shares issued">1,000</span> Class A Units <br/>of $<span id="xdx_90B_eifrs-full--ParValuePerShare_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zlyHa1Ijsste" title="Par value per share">10</span> each <br/>(2025: <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zoO8VYP5GS6j" title="Number of shares issued">1,000</span> Class A Units <br/>of $<span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zjpAKtDjj9Kf" title="Par value per share">10</span> each) <br/></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_90B_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zxGGxZYqwGx" title="Percentage of ownership interest">100</span>% <br/>(2025: <span id="xdx_907_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zjZRJJ0epzb4" title="Percentage of ownership interest">100</span>%)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">Diginex Services <br/> Limited</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_904_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zG1Km94Q8UO7" title="Place of incorporation and operation">United Kingdom</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_906_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zJwA2q5xmcAk" title="Principal activities">Provision of ESG reporting solutions services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Ordinary shares of <br/><span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_uGBPPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_z4m69siDb5O7" title="Par value per share">1</span> pence each <br/>(2025: Ordinary shares of <br/><span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pid_uGBPPShares_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_z0YcBrxtVCkl" title="Par value per share">1</span> pence each</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_902_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zo6tULuJfidl" title="Percentage of ownership interest">100</span>% <br/>(2025: <span id="xdx_901_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zVch9XTLBRkd" title="Percentage of ownership interest">100</span>%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">Diginex MENA <br/> Limited*</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_902_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____z15iCJwH0AAg" title="Place of incorporation and operation">Abu Dhabi</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_909_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____zxe13vYkifF9" title="Principal activities">Inactive</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____zVAVXN3TNVTf" title="Number of shares issued">100</span> ordinary shares issued of $<span id="xdx_908_eifrs-full--ParValuePerShare_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____z4CD2VrZuLx6" title="Par value per share">1</span> each. <br/>(2025: N/A)</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_909_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____z3Lq13nVT7kg" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">Matter DK ApS</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_906_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zbL7BBU7px9j" title="Place of incorporation and operation">Denmark</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_902_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zliytsdSbrN3" title="Principal activities">Provision of commercial ESG data and analytics platform service</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zckFvecBFhSb" title="Number of shares issued">10,923,682</span> shares of <br/>DKK <span id="xdx_90D_eifrs-full--ParValuePerShare_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zGjVItlt88cf" title="Par value per share">0.01</span> each <br/>(2025: N/A)</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_90A_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zKnLVrUAWqG7" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">The Remedy Project Limited</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90F_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--RemedyProjectLimitedMember_zHEcJKw6tpvl" title="Place of incorporation and operation">Hong Kong</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--RemedyProjectLimitedMember_zvkEpv4dK9zk" title="Principal activities">Provision of human rights risk assessment and worker-centered remediation protocols</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--RemedyProjectLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zniiijpy0gL1" title="Number of shares issued">100</span> ordinary shares <br/>(2025: N/A)</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_902_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--RemedyProjectLimitedMember_ziL4ORni2MA" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">planA.earth GmbH</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_909_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember_zI10VroqLjSe" title="Place of incorporation and operation">Germany</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember_zYo9vqUZMAtl" title="Principal activities">Provision of carbon accounting and ESG reporting services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zJzoUNHniYIl" title="Number of shares issued">94,703</span> shares of Euro <span id="xdx_90D_eifrs-full--ParValuePerShare_iI_pid_uEURPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember_zB3rj45DG5Dj" title="Par value per share">1</span> each</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Direct <span id="xdx_907_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthGmbHMember_zCbF5KfA8Uf2" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">planA.earth SAS</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90C_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember_zqB243haYFSh" title="Place of incorporation and operation">France</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember_ztVF6XLPdeI1" title="Principal activities">Provision of carbon accounting and ESG reporting services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><p style="margin: 0"><span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zqWuNxLrHuyc" title="Number of shares issued">5,000</span> shares of Euro <span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_uEURPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember_zxFqi0Drgale" title="Par value per share">1</span> each</p></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_907_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthSASMember_zd3PgXUOMocj" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: right">planA.earth Limited</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90D_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember_z19dlwEURxg7" title="Place of incorporation and operation">United Kingdom</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_901_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember_zcufXeQVtpxe" title="Principal activities">Provision of carbon accounting and ESG reporting services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zQgpbDtQ8Cs2" title="Number of shares issued">5,000</span> ordinary shares of GBP <span id="xdx_903_eifrs-full--ParValuePerShare_iI_pid_uGBPPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember_zVpEHtZCFFh6" title="Par value per share">1</span> each</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_906_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthLimitedMember_z0T5oyzSKk5b" title="Percentage of ownership interest">100</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: right">planA.earth EOOD</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90A_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember_zoTDiOHz9bl2" title="Place of incorporation and operation">Bulgaria</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_90D_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember_zDTyRNhy1jJ3" title="Principal activities">Provision of carbon accounting and ESG reporting services</span></td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right"><span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zhQ61R3quLSg" title="Number of shares issued">5,000</span> shares of BGN <span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_uBGNPShares_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember_zMekxcv5C6kj" title="Par value per share">1</span> each</td><td style="text-align: right; vertical-align: top"> </td> <td style="vertical-align: top; text-align: right">Indirect <span id="xdx_902_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PlanAEarthEOODMember_zpq0y2Cp1DP7" title="Percentage of ownership interest">100</span>%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0E_zH0fyykvN4xe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zA3Sw0URW9l3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diginex MENA Limited was incorporated in Abu Dhabi on September 26, 2025.</span></td></tr> </table> Hong Kong Provision of ESG reporting solutions services 19907 19907 1 1 United States of America Provision of ESG reporting solutions services 1000 10 1000 10 1 1 United Kingdom Provision of ESG reporting solutions services 1 1 1 1 Abu Dhabi Inactive 100 1 1 Denmark Provision of commercial ESG data and analytics platform service 10923682 0.01 1 Hong Kong Provision of human rights risk assessment and worker-centered remediation protocols 100 1 Germany Provision of carbon accounting and ESG reporting services 94703 1 1 France Provision of carbon accounting and ESG reporting services 5000 1 1 United Kingdom Provision of carbon accounting and ESG reporting services 5000 1 1 Bulgaria Provision of carbon accounting and ESG reporting services 5000 1 1 <p id="xdx_80C_eifrs-full--DisclosureOfBusinessCombinationsExplanatory_zSmRWJncooxj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>27 <span id="xdx_822_zIO9wZrddAYf">ACQUISITION OF SUBSIDIARIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>27.1 Acquisition of Matter DK ApS (“Matter Acquisition”)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On 3 October 2025, the Group acquired a <span id="xdx_903_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20251003__20251003__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zGNobNd8XJY9" title="Percentage of ownership interest">100</span>% interest in Matter, which is principally engaged in the commercial ESG data and analytics platform business. The acquisition has been accounted for as an acquisition of business using the acquisition method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The purchase price was paid through the issuance of <span id="xdx_901_ecustom--ConsiderationPaidShares_c20251003__20251003__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zETLA6WjFP66" title="Purchase consideration shares">1,241,496</span> Ordinary Shares (“Consideration Shares”) (Post Share Consolidation: <span id="xdx_901_ecustom--PostShareConsolidationShares_iI_c20251003__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_z5AhVI4nRvV7" title="Post Share Consolidation, shares">155,187</span> Ordinary Shares), with <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20251003__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zoFMtCztPRs8" title="Number of shares issued">1,055,272</span> Consideration Shares (Post Share Consolidation: <span id="xdx_90E_ecustom--PostShareConsolidationSharesIssuedUponClosingOfTransaction_iI_c20251003__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zic4BcJKmQTe" title="Post share consolidation shares issued upon closing of transaction">131,909</span> Ordinary Shares) issued upon the closing of the transaction and the balance of <span id="xdx_90E_ecustom--SharesIssuedBalance_iI_c20251003__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zKKto4TJK3T2" title="Shares issued balance">186,224</span> Consideration Shares (Post Share Consolidation: <span id="xdx_90C_ecustom--PostShareConsolidationSharesIssuedAfterClosing_iI_c20251003__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zXlUe54CAgw7" title="Post share consolidation shares issued after closing">23,278</span> Ordinary Shares) will be issued 12 months after the closing. The Consideration Shares are subject to an 18-month lock-up period.</span></p> <p id="xdx_891_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_gL3DODIABCE-WFH_zU3sZ8feEUhj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_zFHZzFKWj4Oj" style="display: none">SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Considerations transferred</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: right">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; padding-left: 0pt">Consideration Shares issued</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_900_eifrs-full--CashTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zJrSsku83us5" title="Consideration Shares issued">17,380,331</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Consideration Shares to be issued</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_907_ecustom--ConsiderationSharesToBeIssued_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zHWOhaH9sOtf" title="Consideration Shares to be issued">3,067,109</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zJqS1WuMa4R8" title="Total">20,447,440</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zSOXKcWjPC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisition-related costs consisting of the fair value of <span id="xdx_900_ecustom--ConsiderationPaidShares_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zHifF6aDZY0b" title="Purchase consideration shares">62,074</span> Ordinary Shares (Post Share Consolidation: <span id="xdx_90A_ecustom--PostShareConsolidationShares_iI_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zzvd0Ahy1X3j" title="Post Share Consolidation, shares">7,759</span> Ordinary Shares) issued to an introducing party as a transaction finder’s fee have been excluded from the consideration transferred and have been recognized as an expense during the year ended March 31, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_C0A_gL3DODIABCE-WFH_zs4nxoz2WLa1"><span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></span></p> <div id="xdx_C06_gL3DODIABCE-WFH_zKlfZZdXFPa3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Assets acquired and liabilities recognized at the date of acquisition on provisional basis</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_305_134_zMAx6IaQHYr1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zjdvsCxZR216" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_402_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_zZCJOSKV7uOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Intangible asset– technology</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,510,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--IntangibleAssetsCustomerRelationship_i01I_zZXXNtS84II9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Intangible asset – customer relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">240,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentTradeReceivables_i01I_z9oknj6LrcH2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107,740</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentOtherReceivablesDepositAndPrepayments_i01I_zDm5RMUU3CEc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Other receivables, deposit and prepayment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,501</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentContractAssets_i01I_zx3BBlaOXg14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,672</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CashAndCashEquivalents_i01I_ziKle8kxjeKl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,585</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_i01NI_di_zjP5ZuS3IECd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Trade payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,041,128</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--OtherCurrentPayablesAndAccruals_i01NI_di_zofMZkcR31ra" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(823,725</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--LoansFromCompanyPriorToAcquisition_i01I_zcnoyhsBJMl1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Loans from the Company prior to the acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(768,620</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--CurrentContractLiabilities_i01NI_di_zZJq2OmAHJWl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred revenue</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(261,351</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--DeferredTaxLiabilities_i01NI_di_zNzHqcTBK51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="margin: 0">(605,000</p></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01NI_di_zLgEysU1hf51" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets liabilities acquired</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(404,326</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> </div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_C0A_gL3DODIABCE-WFH_zhrqsaRR4Zmg"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span> </span></span></span></p> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutChangesInGoodwill_hifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zrxJKUyRgFje" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Goodwill arising on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8BE_z8Ua4QvUpIfl" style="display: none">SCHEDULE OF GOODWILL ARISING ON ACQUISITION</span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_z0ThmuE4eW46" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_406_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zCzY2JIWYZLk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Consideration transferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">20,447,440</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--GoodwillRecognisedAsOfAcquisitionDate_i01I_z4puvldiiTkl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less: recognized amounts of net assets acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">404,326</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr id="xdx_408_ecustom--GainLossRecognisedInBargainPurchaseTransaction_i01I_zjMxtfl80bGe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Goodwill arising on acquisition</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">20,851,766</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zk2ZObxOSDAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill arose on Matter Acquisition because the acquisition included the assembled workforce of Matter and the expected synergies from combining operations of the Company and Matter. These benefits are not recognized separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None of the goodwill arising on these acquisitions is expected to be deductible for tax purposes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--DisclosureOfCashFlowStatementOfDiscontinuedOperationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zE6ftt3hToq1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net cash inflow on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zX7mTyHe9Bvh" style="display: none">SCHEDULE OF NET CASH FLOW ON ACQUISITION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zIkIcKM7H9Fk" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CashAndCashEquivalents_iI_z3yh5Ok98VX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Cash and cash equivalents acquired</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">5,585</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zhgyjJfrcgb8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impact of acquisition on the results of the Group</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the loss for the year is a loss of $<span id="xdx_903_eifrs-full--ProfitLoss_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zWKDSw023osl" title="Profit loss">2,339,650</span> attributable to the business operations by Matter. Revenue for the year includes $<span id="xdx_90B_eifrs-full--Revenue_c20250401__20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zKR4e1EyRx1d" title="Revenue">569,375</span> generated from Matter.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has not disclosed the revenue and loss of the combined entity for the current reporting period. It is impracticable to prepare and disclose this pro-forma information because Matter maintained a different financial reporting year-end and applied divergent local accounting frameworks prior to the acquisition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impairment loss recognized at the initial recognition of goodwill</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The total purchase price of the acquisition was determined under the initial memorandum of understanding to value the equity of Matter at $<span id="xdx_90F_eifrs-full--IssuedCapital_iI_pn6n6_c20250310_zEjbAz7bs4mb" title="Acquisition value of equity">13</span> million based on a trailing volume-weighted average price (VWAP). However, in accordance with IFRS 3, equity-settled consideration must be measured at its fair value as of the acquisition date (October 3, 2025). Due to a significant subsequent increase in the Company’s share price between the agreement reference period and the acquisition date, the acquisition-date fair value of the consideration transferred increased to $<span id="xdx_90F_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_pn5n6_c20260331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zyCYZY2ni0k6" title="Consideration transferred">20.5</span> million.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This driven adjustment to the consideration escalated the accounting purchase price relative to the underlying standalone business fair values. Accordingly, at the acquisition date, management conducted an impairment review of the resulting goodwill under IAS 36. Because the <span id="xdx_908_ecustom--DescriptionOfImpairmentLossAndRecognitionOfGoodwill_c20251003__20251003__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_z9gpobGKyMBj" title="Description of impairment loss and recognition of goodwill">commercial valuation of the acquired cash-generating unit (CGU) remained supported at $13.5 million based on operational projections, the excess consideration value of $7.0 million (the difference between the accounting fair value of $20.5 million and the business valuation of $13.5 million) was determined to be unrecoverable through future cash flows. Accordingly, a impairment loss on goodwill of $7.0 million was recognized at the initial integration date and is included within the “other income, gains or losses” line item in the consolidated statement of profit or loss for the year ended March 31, 2026.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The recoverable amount of CGU of $<span id="xdx_90E_eifrs-full--IssuedCapital_iI_pn5n6_c20250310__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zGn6RGKAoet5" title="Acquisition value of equity">13.5</span> million</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 9.5pt">has been determined based on a value in use calculation. That calculation uses cash flow projections based on financial budgets approved by the management of the Group with a discount rate </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of <span id="xdx_904_eifrs-full--DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse_iI_pid_dp_c20250310__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MatterDKApSMember_zu47eb2odRm8" title="Discount rate">16.9</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 9.5pt">% as at </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 3, 2025</span><span style="font-family: Times New Roman, Times, Serif; font-size: 9.5pt">. The cash flows beyond the </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">eight</span><span style="font-family: Times New Roman, Times, Serif; font-size: 9.5pt">-year period are extrapolated using </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span><span style="font-family: Times New Roman, Times, Serif; font-size: 9.5pt">% growth rate. Another key assumption for the value in use calculated is the budgeted gross margin, which is determined based on the </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CGU’ past performance and management expectations for the market development. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>27.2 Acquisition of The Remedy Project Limited (“TRP Acquisition”)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 7, 2026, the Group acquired a <span id="xdx_907_ecustom--AcquiredInterestPercentage_dp_uPure_c20260107__20260107__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zI4str7CL3K7" title="Acquired interest percentage">100</span>% interest in The Remedy Project Limited, which is principally engaged in the consulting and sustainability-technology business and was acquired with the objective of expanding the Group’s advisory offerings. The acquisition has been accounted for as an acquisition of business using the acquisition method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The purchase price was paid through issuance of <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20260107__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zl8DAMfv62Ub" title="Number of shares issued">1,000,000</span> Ordinary Shares (Post Share Consolidation: <span id="xdx_903_ecustom--PostShareConsolidationShares_iI_pid_c20260107__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zgJncRO9ZNl8" title="Post Share Consolidation, shares">125,000</span> Ordinary Shares) on the closing date and the commitment to issue up to an additional <span id="xdx_909_ecustom--AdditionalNumberOfSharesIssued_iI_pid_c20260107__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zpePM56Gmejj" title="Additional number of shares issued">1,000,000</span> Ordinary Shares, provided certain operating and earnout targets, set forth in the sales and purchase agreement are met over the three year period from closing. <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20260327__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zBj9CXBhElR6" title="Number of shares issued">250,000</span> additional Ordinary Shares (Post Share Consolidation: <span id="xdx_903_ecustom--PostShareConsolidationShares_iI_pid_c20260327__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zBqe9EeQFHfd" title="Post Share Consolidation, shares">31,250</span> Ordinary Shares) were issued on March 27, 2026 and <span id="xdx_90A_ecustom--AdditionalNumberOfSharesIssued_iI_pid_c20260327__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zHrvGBHA9w1b" title="Additional number of shares issued">250,000</span> additional Ordinary Shares (Post Share Consolidation: <span id="xdx_90F_ecustom--PostShareConsolidationShares_iI_pid_c20260327__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_z11IqPJR17zk" title="Post Share Consolidation, shares">31,250</span> Ordinary Shares) will be issued 18 months after closing, with the remaining <span id="xdx_90A_ecustom--AdditionalNumberOfSharesIssued_iI_pid_c20260327__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--TRPEarnsoutMember_z8pTxOwsOAbl" title="Additional number of shares issued">500,000</span> Ordinary Shares (the “TRP Earns-out”) subject to the below conditions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfAcquiree_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--OrdinarySharesTwoMember_zMWg4n327mv2" title="Description of shares acquiree">250,000 Ordinary Shares (Post Share Consolidation: 31,250 Ordinary Shares) – achieve an EBITDA target of $4.1m for the year ending March 31, 2028</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--DescriptionOfAcquiree_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--OrdinarySharesThreeMember_ziIXvKGrh7qg" title="Description of shares acquiree">250,000 Ordinary Shares (Post Share Consolidation: 31,250 Ordinary Shares) – achieve an EBITDA target of $8.2 m for the year ending March 31, 2029</span></span></td></tr> </table> <p id="xdx_890_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_gL3DODIABCE-HOD_z9RuH6bfcep6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B6_zP3ArLlVXYv4" style="display: none">SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Considerations transferred</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Ordinary shares issued on TRP Acquisition’s closing date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_905_eifrs-full--CashTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zpZqhWoaYZwc" title="Consideration Shares issued">3,789,999</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Ordinary shares issued on March 27, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eifrs-full--CashTransferred_iI_c20260327__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zvm0TBFtvZJ5" title="Consideration Shares issued">947,500</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Ordinary shares to be issued 18 months after TRP Acquisition’s closing date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_ecustom--ConsiderationSharesToBeIssued_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zGNPdyEhCyMc" title="Consideration Shares to be issued">947,500</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zx0GTPLqStk2" title="Total">5,684,999</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zXVZwBgPoBk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management determined that the fair value of contingent arrangement of the TRP Earns-out amounted to $<span id="xdx_904_ecustom--ContingentConsiderationRecognisedAsAtAcquisitionDate_dxL_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zX59eM7Hdc29" title="Fair value of contingent arrangement::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl3741">Nil</span></span> as at the acquisition date and March 31, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span id="xdx_C08_gL3DODIABCE-HOD_zWSYnpJ2DD1i"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></span></p> <div id="xdx_C01_gL3DODIABCE-HOD_zEUiRF9T9ell"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Assets acquired and liabilities recognized at the date of acquisition on provisional basis</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_306_134_zUdIFArc5Lch" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_499_20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zjT4i5qh3oN6" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_409_ecustom--IntangibleAssetsCustomerRelationship_i01I_zq9VUr0Soaed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Intangible asset– customer relationship</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">270,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentTradeReceivables_i01I_zdcezu4vV9z8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,912</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentOtherReceivablesDepositAndPrepayments_i01I_zpzBSacFrEq" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Other receivables, deposit and prepayment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,356</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DueFromRelatedCompany_i01I_zJBb8vhPNLmj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Due from a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">922</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CashAndCashEquivalents_i01I_z3HHVnngwAbe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,039</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_i01NI_di_zSlwMBqbxZ28" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Trade payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,446</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--OtherCurrentPayablesAndAccruals_i01NI_di_zeOBKEtkVUWl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,091</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--CurrentContractLiabilities_i01NI_di_zXFGStLYADpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred revenue</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(280,867</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--DeferredTaxLiabilities_i01NI_di_zFykkl7zhkMe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="margin: 0">(44,550</p></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01NI_di_zScKpUiYjqkf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets liabilities acquired</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">103,275</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_C0A_gL3DODIABCE-HOD_z9WJgFmGFCdl"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span> </span></span></span></p> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutChangesInGoodwill_hifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zaKzAQ35pcgf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Goodwill arising on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8BA_zpwf7wCrTYh1" style="display: none">SCHEDULE OF GOODWILL ARISING ON ACQUISITION</span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zZvb1qv4qMrf" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_406_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zRX1oVvfAqc2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Consideration transferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,684,999</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01I_zsr9Mz9g3yFk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less: recognized amounts of net assets acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(103,275</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--GainLossRecognisedInBargainPurchaseTransaction_i01I_zezkLiBV4Gkj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Goodwill arising on acquisition</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,581,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zGMvgNDFoILd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill arose on TRP Acquisition because the acquisition included the assembled workforce of TRP and the expected synergies from combining operations of the Company and TRP. These benefits are not recognized separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None of the goodwill arising on these acquisitions is expected to be deductible for tax purposes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--DisclosureOfCashFlowStatementOfDiscontinuedOperationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zhYXTkSfMVva" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net cash inflow on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zBV80h0qWOq7" style="display: none">SCHEDULE OF NET CASH FLOW ON ACQUISITION</span></span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zKF7xtJy5kqi" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_404_eifrs-full--CashAndCashEquivalents_iI_zSrUW0ZINex5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Cash and cash equivalents acquired</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">33,039</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zn2AwnWqmc8g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impact of acquisition on the results of the Group</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the loss for the year is loss of $<span id="xdx_90A_eifrs-full--ProfitLoss_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zV1blaGLghp5" title="Loss for the year">98,359</span> attributable to the business operations of TRP. Revenue for the year includes $<span id="xdx_901_eifrs-full--Revenue_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_z3JOGdNpXjF7" title="Revenue for the year">33,663</span> generated from TRP.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has not disclosed the revenue and loss of the combined entity for the current reporting period. It is impracticable to prepare and disclose this pro forma information because TRP maintained a different financial reporting year-end and applied divergent local accounting frameworks prior to the acquisition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>26.3 Acquisition of planA.earth GmbH (“planA Acquisition”)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 13, 2026, the Group acquired a <span id="xdx_902_ecustom--AcquiredInterestPercentage_dp_uPure_c20260113__20260113__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zDTrXLlcYPd5" title="Acquired interest percentage">100</span>% interest in planA.earth GmbH, which is principally engaged in the corporate carbon accounting and decarbonization software business. The acquisition has been accounted for as an acquisition of business using the acquisition method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The purchase price was settled by €<span id="xdx_90C_eifrs-full--ProceedsFromIssueOfOrdinaryShares_uEUR_c20260113__20260113__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z2jGhjfWIFL9" title="Proceeds from ordinary shares">3</span> million in cash and <span id="xdx_900_ecustom--AcquisitionOfPlanaEarthGmbhShares_c20260113__20260113__ifrs-full--ComponentsOfEquityAxis__custom--AcquisitionOfPlanaEarthGmbhSharesMember_zOUo1Sm5r9Mg" title="Purchase price were settled">6,720,317</span> Ordinary Shares (Post Share Consolidation: <span id="xdx_90D_ecustom--PostShareConsolidationShares_iI_c20260113__ifrs-full--ComponentsOfEquityAxis__custom--AcquisitionOfPlanaEarthGmbhSharesMember_zHKXyANiYgNk" title="Post Share Consolidation, shares">840,040</span> Ordinary Shares). <span id="xdx_908_ecustom--DescriptionOfLockUpArrangementForOrdinaryShares_c20260113__20260113__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zqT4LJWyvb0b" title="Restrictions on transfer of consideration shares">The Ordinary Shares are subject to a lock-up as follows: (a) 25% released at 6 months after the closing date; (b) a further 25% released at 9 months after the closing date; (c) a further 25% released at 12 months after the closing date; and (d) the remaining 25% released at 15 months after the closing date.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, <span id="xdx_904_ecustom--ContingentConsiderationInBusinessCombination_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zkcwLaTnRvo7" title="Contingent consideration in business combination">subject to the achievement of the financial targets set forth below, the Sellers shall be entitled to a performance related earn out payment for fiscal years 2026 and 2027. An amount of €10 million shall be payable in Ordinary Shares, at a share price of $9.10 (Post Share Consolidation: share price of $72.80), if the fully paid annualized value of recurring revenue of planA (the “Paid ARR”) in the twelve months period ending on March 31, 2027 (the “FY 2026”) amounts to or exceeds €11.3 million (the “ARR Target 2026”). Twenty percent of any excess Paid ARR in FY 2026 shall be counted towards the ARR Target 2027 (the “excess FY 2026 ARR”), as defined below. An amount of €15 million (the “ARR Target 2027”) shall be payable in Ordinary Shares, at a share price of $9.10 (Post Share Consolidation: share price of $72.80), if the Paid ARR in the twelve months period ending on 31 March 2028 (the “FY 2027” and together with excess FY 2026 ARR) amounts to or exceeds €17 million. Management determined that the fair value of such contingent settlement amounted to $Nil as at the acquisition date and March 31, 2026.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_gL3DODIABCE-HCDRCT_z2kSpnqmgPU8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_zQUHcTqHEhbh" style="display: none">SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Considerations transferred</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Cash consideration</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_907_eifrs-full--CashTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z46FsIKZ6Eji" title="Consideration Shares issued">3,519,098</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 0pt">Ordinary shares issued</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--ConsiderationSharesToBeIssued_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zGDR1hTr2V57" title="Consideration Shares to be issued">17,338,418</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z4J5rmM8lHHb" title="Total">20,857,516</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zgar5WijweUg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_C02_gL3DODIABCE-HCDRCT_ztRRp5KEJs86"><span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Assets acquired and liabilities recognized at the date of acquisition on provisional basis</b></span></span></span></p> <div id="xdx_C0E_gL3DODIABCE-HCDRCT_zFG3Me6MbPTd"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" id="xdx_305_134_zouXLbS5Dai8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_494_20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zfl4HlOz6ar9" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_400_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_zFUPOUH4XN32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Intangible asset– technology</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,020,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IntangibleAssetBrandName_i01I_z49kqssjRXh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Intangible asset – brand name</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">1,800,000</p></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--IntangibleAssetsCustomerRelationship_i01I_zvbLCR5i4rbl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Intangible asset – customer relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">200,000</p></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentTradeReceivables_i01I_zHEZwZNKAmB9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,071</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--CurrentOtherReceivablesDepositAndPrepayments_i01I_zoRiCylc6iC8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Other receivables, deposit and prepayment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,946</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--TaxRecoverable_i01I_maCAzlyF_zpMoJZTXbIBg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Tax receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,240</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CashAndCashEquivalents_i01I_maCAzlyF_zbbY7R56He4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">970,683</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_i01NI_di_maCLzXcL_zNV3Drid1TTc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Trade payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,043</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--OtherCurrentPayablesAndAccruals_i01NI_di_maCLzXcL_zdEHRJnH1Ig3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(703,241</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--CurrentContractLiabilities_i01NI_di_maCLzXcL_zPX3sHyUfE9g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred revenue</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(1,020,319</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="margin: 0">(1,213,035</p></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01NI_di_zpN4SUY68nye" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets liabilities acquired</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,742,302</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_C0C_gL3DODIABCE-HCDRCT_zxGCinOJoAll"><span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></span></p> <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutChangesInGoodwill_hifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z0YFYZKcJ9t4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Goodwill arising on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8B9_zwdvNTTHi4K1" style="display: none">SCHEDULE OF GOODWILL ARISING ON ACQUISITION</span></b></span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_499_20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z0EHxGQMfAg" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_406_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zfArgSMDO0md" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Consideration transferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">20,857,516</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01I_zPK9xzbTGOLh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less: recognized amounts of net assets acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,742,302</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--GainLossRecognisedInBargainPurchaseTransaction_i01I_zUypLOpjLf1k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Goodwill arising on acquisition</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,115,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zKZirUBArmjk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill arose on planA Acquisition because the acquisition included the assembled workforce of planA and the expected synergies from combining operations of the Company and planA. These benefits are not recognized separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None of the goodwill arising on these acquisitions is expected to be deductible for tax purposes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_ecustom--DisclosureOfCashFlowStatementOfDiscontinuedOperationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zjFm8lSgcVy6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net cash outflow on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_z7DAEf6J5QD8" style="display: none">SCHEDULE OF NET CASH FLOW ON ACQUISITION</span></span></b></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Cash consideration paid</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--CashTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zF8rFXV34el3" style="width: 14%; text-align: right" title="Cash consideration paid">3,519,098</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less: Cash and cash equivalents acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zI1wbccRBPEk" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents acquired">(970,683</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--ConsiderationPaidReceived_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zF14KUG7hxLk" style="border-bottom: Black 2.5pt double; text-align: right" title="Net cash outflow on acquisition">2,548,415</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zgkwl9XHbAN4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impact of acquisition on the results of the Group</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the loss for the year is loss of $<span id="xdx_90D_eifrs-full--ProfitLoss_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zuvVTIi1ePki" title="Loss for the year">849,553</span></span> attributable to the business operations of planA. Revenue for the year includes $<span id="xdx_900_eifrs-full--Revenue_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zkJiBdClTHW3" title="Revenue for the year">582,390</span> generated from planA.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has not disclosed the revenue and loss of the combined entity for the current reporting period. It is impracticable to prepare and disclose this pro forma information because planA maintained a different financial reporting year-end and applied divergent local accounting frameworks prior to the acquisition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> 1 1241496 155187 1055272 131909 186224 23278 <p id="xdx_891_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_gL3DODIABCE-WFH_zU3sZ8feEUhj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B0_zFHZzFKWj4Oj" style="display: none">SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Considerations transferred</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: right">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; padding-left: 0pt">Consideration Shares issued</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_900_eifrs-full--CashTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zJrSsku83us5" title="Consideration Shares issued">17,380,331</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Consideration Shares to be issued</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_907_ecustom--ConsiderationSharesToBeIssued_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zHWOhaH9sOtf" title="Consideration Shares to be issued">3,067,109</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zJqS1WuMa4R8" title="Total">20,447,440</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Assets acquired and liabilities recognized at the date of acquisition on provisional basis</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_305_134_zMAx6IaQHYr1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zjdvsCxZR216" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_402_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_zZCJOSKV7uOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Intangible asset– technology</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,510,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--IntangibleAssetsCustomerRelationship_i01I_zZXXNtS84II9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Intangible asset – customer relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">240,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentTradeReceivables_i01I_z9oknj6LrcH2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107,740</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentOtherReceivablesDepositAndPrepayments_i01I_zDm5RMUU3CEc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Other receivables, deposit and prepayment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">134,501</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentContractAssets_i01I_zx3BBlaOXg14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,672</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CashAndCashEquivalents_i01I_ziKle8kxjeKl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,585</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_i01NI_di_zjP5ZuS3IECd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Trade payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,041,128</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--OtherCurrentPayablesAndAccruals_i01NI_di_zofMZkcR31ra" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(823,725</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--LoansFromCompanyPriorToAcquisition_i01I_zcnoyhsBJMl1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Loans from the Company prior to the acquisition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(768,620</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--CurrentContractLiabilities_i01NI_di_zZJq2OmAHJWl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred revenue</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(261,351</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--DeferredTaxLiabilities_i01NI_di_zNzHqcTBK51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="margin: 0">(605,000</p></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01NI_di_zLgEysU1hf51" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets liabilities acquired</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(404,326</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span> </span></span> 17380331 3067109 20447440 62074 7759 2510000 240000 107740 134501 97672 5585 1041128 823725 -768620 261351 605000 404326 <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutChangesInGoodwill_hifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zrxJKUyRgFje" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Goodwill arising on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8BE_z8Ua4QvUpIfl" style="display: none">SCHEDULE OF GOODWILL ARISING ON ACQUISITION</span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_z0ThmuE4eW46" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_406_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zCzY2JIWYZLk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Consideration transferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">20,447,440</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--GoodwillRecognisedAsOfAcquisitionDate_i01I_z4puvldiiTkl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less: recognized amounts of net assets acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">404,326</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr id="xdx_408_ecustom--GainLossRecognisedInBargainPurchaseTransaction_i01I_zjMxtfl80bGe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Goodwill arising on acquisition</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">20,851,766</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 20447440 404326 20851766 <p id="xdx_892_ecustom--DisclosureOfCashFlowStatementOfDiscontinuedOperationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zE6ftt3hToq1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net cash inflow on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zX7mTyHe9Bvh" style="display: none">SCHEDULE OF NET CASH FLOW ON ACQUISITION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20260331__ifrs-full--BusinessCombinationsAxis__custom--MatterDKApSMember_zIkIcKM7H9Fk" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CashAndCashEquivalents_iI_z3yh5Ok98VX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Cash and cash equivalents acquired</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">5,585</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5585 2339650 569375 13000000 20500000 commercial valuation of the acquired cash-generating unit (CGU) remained supported at $13.5 million based on operational projections, the excess consideration value of $7.0 million (the difference between the accounting fair value of $20.5 million and the business valuation of $13.5 million) was determined to be unrecoverable through future cash flows. Accordingly, a impairment loss on goodwill of $7.0 million was recognized at the initial integration date and is included within the “other income, gains or losses” line item in the consolidated statement of profit or loss for the year ended March 31, 2026. 13500000 0.169 1 1000000 125000 1000000 250000 31250 250000 31250 500000 250,000 Ordinary Shares (Post Share Consolidation: 31,250 Ordinary Shares) – achieve an EBITDA target of $4.1m for the year ending March 31, 2028 250,000 Ordinary Shares (Post Share Consolidation: 31,250 Ordinary Shares) – achieve an EBITDA target of $8.2 m for the year ending March 31, 2029 <p id="xdx_890_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_gL3DODIABCE-HOD_z9RuH6bfcep6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B6_zP3ArLlVXYv4" style="display: none">SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Considerations transferred</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Ordinary shares issued on TRP Acquisition’s closing date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_905_eifrs-full--CashTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zpZqhWoaYZwc" title="Consideration Shares issued">3,789,999</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Ordinary shares issued on March 27, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eifrs-full--CashTransferred_iI_c20260327__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zvm0TBFtvZJ5" title="Consideration Shares issued">947,500</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Ordinary shares to be issued 18 months after TRP Acquisition’s closing date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_ecustom--ConsiderationSharesToBeIssued_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zGNPdyEhCyMc" title="Consideration Shares to be issued">947,500</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zx0GTPLqStk2" title="Total">5,684,999</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Assets acquired and liabilities recognized at the date of acquisition on provisional basis</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_306_134_zUdIFArc5Lch" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_499_20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zjT4i5qh3oN6" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_409_ecustom--IntangibleAssetsCustomerRelationship_i01I_zq9VUr0Soaed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Intangible asset– customer relationship</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">270,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentTradeReceivables_i01I_zdcezu4vV9z8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,912</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentOtherReceivablesDepositAndPrepayments_i01I_zpzBSacFrEq" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Other receivables, deposit and prepayment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,356</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DueFromRelatedCompany_i01I_zJBb8vhPNLmj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Due from a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">922</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CashAndCashEquivalents_i01I_z3HHVnngwAbe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,039</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_i01NI_di_zSlwMBqbxZ28" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Trade payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,446</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--OtherCurrentPayablesAndAccruals_i01NI_di_zeOBKEtkVUWl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,091</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--CurrentContractLiabilities_i01NI_di_zXFGStLYADpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred revenue</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(280,867</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--DeferredTaxLiabilities_i01NI_di_zFykkl7zhkMe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="margin: 0">(44,550</p></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01NI_di_zScKpUiYjqkf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets liabilities acquired</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">103,275</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span> </span></span> 3789999 947500 947500 5684999 270000 122912 5356 922 33039 2446 1091 280867 44550 -103275 <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutChangesInGoodwill_hifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zaKzAQ35pcgf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Goodwill arising on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8BA_zpwf7wCrTYh1" style="display: none">SCHEDULE OF GOODWILL ARISING ON ACQUISITION</span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_496_20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zZvb1qv4qMrf" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_406_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zRX1oVvfAqc2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Consideration transferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,684,999</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01I_zsr9Mz9g3yFk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less: recognized amounts of net assets acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(103,275</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--GainLossRecognisedInBargainPurchaseTransaction_i01I_zezkLiBV4Gkj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Goodwill arising on acquisition</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,581,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5684999 -103275 5581724 <p id="xdx_89B_ecustom--DisclosureOfCashFlowStatementOfDiscontinuedOperationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zhYXTkSfMVva" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net cash inflow on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zBV80h0qWOq7" style="display: none">SCHEDULE OF NET CASH FLOW ON ACQUISITION</span></span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20260331__ifrs-full--BusinessCombinationsAxis__custom--RemedyProjectLimitedMember_zKF7xtJy5kqi" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_404_eifrs-full--CashAndCashEquivalents_iI_zSrUW0ZINex5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Cash and cash equivalents acquired</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">33,039</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 33039 98359 33663 1 3 6720317 840040 The Ordinary Shares are subject to a lock-up as follows: (a) 25% released at 6 months after the closing date; (b) a further 25% released at 9 months after the closing date; (c) a further 25% released at 12 months after the closing date; and (d) the remaining 25% released at 15 months after the closing date. subject to the achievement of the financial targets set forth below, the Sellers shall be entitled to a performance related earn out payment for fiscal years 2026 and 2027. An amount of €10 million shall be payable in Ordinary Shares, at a share price of $9.10 (Post Share Consolidation: share price of $72.80), if the fully paid annualized value of recurring revenue of planA (the “Paid ARR”) in the twelve months period ending on March 31, 2027 (the “FY 2026”) amounts to or exceeds €11.3 million (the “ARR Target 2026”). Twenty percent of any excess Paid ARR in FY 2026 shall be counted towards the ARR Target 2027 (the “excess FY 2026 ARR”), as defined below. An amount of €15 million (the “ARR Target 2027”) shall be payable in Ordinary Shares, at a share price of $9.10 (Post Share Consolidation: share price of $72.80), if the Paid ARR in the twelve months period ending on 31 March 2028 (the “FY 2027” and together with excess FY 2026 ARR) amounts to or exceeds €17 million. Management determined that the fair value of such contingent settlement amounted to $Nil as at the acquisition date and March 31, 2026. <p id="xdx_899_eifrs-full--DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_gL3DODIABCE-HCDRCT_z2kSpnqmgPU8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BB_zQUHcTqHEhbh" style="display: none">SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Considerations transferred</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Cash consideration</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_907_eifrs-full--CashTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z46FsIKZ6Eji" title="Consideration Shares issued">3,519,098</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 0pt">Ordinary shares issued</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--ConsiderationSharesToBeIssued_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zGDR1hTr2V57" title="Consideration Shares to be issued">17,338,418</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90A_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z4J5rmM8lHHb" title="Total">20,857,516</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Assets acquired and liabilities recognized at the date of acquisition on provisional basis</b></span></span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" id="xdx_305_134_zouXLbS5Dai8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SCHEDULE OF INFORMATION ABOUT BUSINESS COMBINATIONS (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_494_20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zfl4HlOz6ar9" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_400_eifrs-full--IntangibleAssetsOtherThanGoodwill_i01I_zFUPOUH4XN32" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Intangible asset– technology</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,020,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IntangibleAssetBrandName_i01I_z49kqssjRXh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Intangible asset – brand name</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">1,800,000</p></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--IntangibleAssetsCustomerRelationship_i01I_zvbLCR5i4rbl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Intangible asset – customer relationship</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">200,000</p></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CurrentTradeReceivables_i01I_zHEZwZNKAmB9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,071</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--CurrentOtherReceivablesDepositAndPrepayments_i01I_zoRiCylc6iC8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Other receivables, deposit and prepayment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,946</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--TaxRecoverable_i01I_maCAzlyF_zpMoJZTXbIBg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Tax receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,240</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CashAndCashEquivalents_i01I_maCAzlyF_zbbY7R56He4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">970,683</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_i01NI_di_maCLzXcL_zNV3Drid1TTc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Trade payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,043</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--OtherCurrentPayablesAndAccruals_i01NI_di_maCLzXcL_zdEHRJnH1Ig3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0pt">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(703,241</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--CurrentContractLiabilities_i01NI_di_maCLzXcL_zPX3sHyUfE9g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred revenue</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(1,020,319</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="margin: 0">(1,213,035</p></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01NI_di_zpN4SUY68nye" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets liabilities acquired</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,742,302</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span> 3519098 17338418 20857516 2020000 1800000 200000 342071 351946 14240 970683 20043 703241 1020319 -2742302 <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutChangesInGoodwill_hifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z0YFYZKcJ9t4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Goodwill arising on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_8B9_zwdvNTTHi4K1" style="display: none">SCHEDULE OF GOODWILL ARISING ON ACQUISITION</span></b></span></b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_499_20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_z0EHxGQMfAg" style="text-align: right">USD</td><td> </td></tr> <tr id="xdx_406_eifrs-full--AcquisitiondateFairValueOfTotalConsiderationTransferred_iI_zfArgSMDO0md" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Consideration transferred</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">20,857,516</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IdentifiableAssetsAcquiredLiabilitiesAssumed_i01I_zPK9xzbTGOLh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less: recognized amounts of net assets acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,742,302</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--GainLossRecognisedInBargainPurchaseTransaction_i01I_zUypLOpjLf1k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt">Goodwill arising on acquisition</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,115,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 20857516 -2742302 18115214 <p id="xdx_895_ecustom--DisclosureOfCashFlowStatementOfDiscontinuedOperationsExplanatory_hifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zjFm8lSgcVy6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net cash outflow on acquisition</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_z7DAEf6J5QD8" style="display: none">SCHEDULE OF NET CASH FLOW ON ACQUISITION</span></span></b></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left; padding-left: 0pt">Cash consideration paid</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--CashTransferred_iI_c20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zF8rFXV34el3" style="width: 14%; text-align: right" title="Cash consideration paid">3,519,098</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Less: Cash and cash equivalents acquired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zI1wbccRBPEk" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents acquired">(970,683</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--ConsiderationPaidReceived_c20250401__20260331__ifrs-full--BusinessCombinationsAxis__custom--PlanAEarthGmbHMember_zF14KUG7hxLk" style="border-bottom: Black 2.5pt double; text-align: right" title="Net cash outflow on acquisition">2,548,415</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3519098 -970683 2548415 849553 582390 <p id="xdx_806_eifrs-full--DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory_z2gZLZGPsPi8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>28 <span id="xdx_828_zI1sxafzseaa">FINANCIAL RISK MANAGEMENT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.1 Market risk factors</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s activities expose it to a variety of market risks: foreign currency risk, interest rate risk and liquidation risk. The Group’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group’s financial performance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The risks are minimized by the financial management policies and practices described below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>28.1.2 </b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign currency risk</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group historically operated primarily in USD and HKD, however since the acquisitions of Matter and Plan A there is an increasing exposure to EUR. Given USD and HKD are pegged within a range, the Group had a reduced exposure to foreign currency risk during the year. Given the post acquisition increasing exposure to other currencies, particularly the EUR, the Group will aim to formalize a foreign currency hedging policy in respect of foreign currency transactions, assets and liabilities. The Group monitors its foreign currency exposure closely and will consider hedging significant foreign currency exposure to manage the risk. The material balance sheet items are still denominated in USD and as such no sensitivity analysis on the impact of foreign exchange movements has been performed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>28.1.3 </b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest rate risk</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has minimal interest rate risk because there are no significant borrowings at variable interest rates. The Group currently does not have an interest rate hedging policy. However, the management monitors interest rate exposure and will consider other necessary actions when significant interest rate exposure is anticipated. The Group’s cash flow interest rate risk relates primarily to variable-rate bank balances. The exposure to the interest rate risk for variable rate bank balances is insignificant as the bank balances have a short maturity period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.2 Credit risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has exposure to credit risk arising from deposits in banks as well as trade and other receivables. Credit risk is managed on a Group basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount of the Group’s maximum exposure to credit risk is the amount of the Group’s carrying value of the related financial assets and liabilities as of the end of the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.2.1 Deposits with bank</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With respect to the Group’s deposits with banks, the Group limits its exposure to credit risk by placing deposits with financial institutions with high credit ratings and no recent history of default. Given the high credit ratings of the banks, management does not expect any counterparty to fail to meet its obligations. Management will continue to monitor the position and will take appropriate action if their ratings are changed. As at March 31, 2026 and 2025, the Group had a concentration of deposits with one bank but does have additional banking relationships to mitigate any concentration risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>28.2.2 Other receivables and deposits</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For other receivables and deposits, the management makes periodic individual assessment on the recoverability of other receivables and deposits based on historical settlement records, past experience, and also quantitative and qualitative information that is reasonable and supportive forward-looking information. The management believes that there are no significant increase in credit risk of these amounts since initial recognition and the Group provided impairment based on 12-month ECL. For the year ended March 31, 2026, the Group assessed the ECL for other receivables and deposits with aggregate impairment loss of $<span id="xdx_904_eifrs-full--ImpairmentLoss_c20250401__20260331_zsFsh8fwQvX1" title="Aggregate impairment loss">301,447</span> charged to profit or loss (2025: $<span id="xdx_90B_eifrs-full--ImpairmentLoss_dxL_c20240401__20250331_zs1idHiSzvEi" title="Aggregate impairment loss::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl3848">Nil</span></span>).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.3 Liquidity risk</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.3.1 Financing arrangement</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group monitors its cash position on a regular basis and manages cash and cash equivalents to finance the Group’s operations. The Group has been primarily financed via the proceeds from the issuance of equity, issuance of convertible loan notes and access to a shareholder loan together with proceeds from the IPO and, more recently, the exercise of warrants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.3.2 Maturities of financial liabilities</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eifrs-full--DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory_z21GSm1fj5r8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_z4306TX1IkV2" style="display: none">SCHEDULE OF MATURITIES OF FINANCIAL LIABILITIES ON CONTRACTUAL UNDISCOUNTED CASH FLOWS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_zrb2IaYXXep2" style="border-bottom: Black 1pt solid; text-align: right">Within 1 year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--MaturityAxis_ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zyrHDk4RkMMe" style="border-bottom: Black 1pt solid; text-align: right"><p style="margin-top: 0; margin-bottom: 0">1-5 years</p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_zdyBfLLop6yf" style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zTRO2qN1Uc46" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,497,580</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3853">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,497,580</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43D_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--OtherCurrentPayablesAndAccruals_iI_zlxDzZWdE8N9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,693,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3857">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,693,575</td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DeferredRevenuesCurrent_iI_z0qqaYrIvtac" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,370,026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3861">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,370,026</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--LeaseLiabilities_iI_z5IVt9FdnPzg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">156,195</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3865">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">156,195</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43C_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--NoncurrentWarrantLiability_iI_zbI2EyNqucmb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Warrant liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl3868">-</span></p></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,553,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,553,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--Liabilities_iI_zt6vY9krnLK2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total liabilities</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,717,376</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="margin: 0">28,553,000</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">37,270,376</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zGykuOTA7F1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3877">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--OtherCurrentPayablesAndAccruals_iI_zjPdHonB5hai" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">706,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3881">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">706,874</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DeferredRevenuesCurrent_iI_zTVzm5GRxx1j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3885">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,424</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DueToRelatedCompany_iI_zhk89NYQpYti" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3889">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--LeaseLiabilities_iI_zKy09Xasnzpk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">126,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">110,867</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">237,675</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_431_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--Liabilities_iI_zB3kmqlcFzhe" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total liabilities</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,574,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">110,867</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,685,212</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zP2EluLvU2g4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>28.4 </b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capital risk</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern and to maximize the return to the shareholders through the optimization of the debt and equity balance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group manages its capital structure and adjusts it in light of changes in economic conditions. To maintain or adjust the capital structure, the Group may issue new shares or other instruments. No changes were made in the objectives, policies or processes for managing capital during the years ended March 31, 2026 and 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.5 Fair values measurements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the fair value measurement of warrant liabilities at March 31, 2026, refer to notes 20 and 22.2.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28.5.1 Financial assets and financial liabilities measured at amortized cost</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_ecustom--DisclosureOfFinancialAssetsAndFinancialLiabilitiesExplanatory_zW6TTmjem7G9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_z0r18k0IQxyd" style="display: none">SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zumAbstHkiEd" style="border-bottom: Black 1pt solid; text-align: right">At <br/> March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250331_zNw8MqnkG8Ki" style="border-bottom: Black 1pt solid; text-align: right">At <br/> March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentReceivables_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_z04LbYfXPy82" style="vertical-align: bottom; background-color: White"> <td style="width: 68%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">2,037,154</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,394,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zvaZkVQxj9kc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,371,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650,486</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ContractAssets_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zCaVduZXS0Yg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">750</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--TaxRecoverable_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z2Z3um4H5ZPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax recoverable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RestrictedCashAndCashEquivalents_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zeTJ6QBh7XFl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted bank balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">383,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zrtfOTYSTCSc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,865,964</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,111,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--FinancialAssets_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zvjd6FSNaIRj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">13,839,228</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,556,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zzdhLQWNBdLl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,497,580</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OtherCurrentPayables_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z6dULzVjNL61" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,852</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DueToRelatedCompany_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zeuUcMWczKK" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to related companies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3929">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z4vvHqnPYWNe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">156,195</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">237,675</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinancialLiabilities_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z6lXrhSEc802" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,804,965</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">484,766</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zZ9p4CaxMk4k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"> </span></p> 301447 <p id="xdx_898_eifrs-full--DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory_z21GSm1fj5r8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_z4306TX1IkV2" style="display: none">SCHEDULE OF MATURITIES OF FINANCIAL LIABILITIES ON CONTRACTUAL UNDISCOUNTED CASH FLOWS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_zrb2IaYXXep2" style="border-bottom: Black 1pt solid; text-align: right">Within 1 year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--MaturityAxis_ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zyrHDk4RkMMe" style="border-bottom: Black 1pt solid; text-align: right"><p style="margin-top: 0; margin-bottom: 0">1-5 years</p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_zdyBfLLop6yf" style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zTRO2qN1Uc46" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,497,580</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3853">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,497,580</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43D_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--OtherCurrentPayablesAndAccruals_iI_zlxDzZWdE8N9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,693,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3857">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,693,575</td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DeferredRevenuesCurrent_iI_z0qqaYrIvtac" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,370,026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3861">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,370,026</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--LeaseLiabilities_iI_z5IVt9FdnPzg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">156,195</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3865">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">156,195</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43C_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--NoncurrentWarrantLiability_iI_zbI2EyNqucmb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Warrant liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><p style="margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl3868">-</span></p></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,553,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,553,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20260331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--Liabilities_iI_zt6vY9krnLK2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total liabilities</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,717,376</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><p style="margin: 0">28,553,000</p></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">37,270,376</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zGykuOTA7F1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3877">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--OtherCurrentPayablesAndAccruals_iI_zjPdHonB5hai" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">706,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3881">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">706,874</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DeferredRevenuesCurrent_iI_zTVzm5GRxx1j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3885">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,424</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DueToRelatedCompany_iI_zhk89NYQpYti" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3889">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--LeaseLiabilities_iI_zKy09Xasnzpk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">126,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">110,867</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">237,675</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_431_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--Liabilities_iI_zB3kmqlcFzhe" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total liabilities</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,574,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">110,867</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,685,212</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3497580 3497580 2693575 2693575 2370026 2370026 156195 156195 28553000 28553000 8717376 28553000 37270376 200660 200660 706874 706874 505424 505424 34579 34579 126808 110867 237675 1574345 110867 1685212 <p id="xdx_895_ecustom--DisclosureOfFinancialAssetsAndFinancialLiabilitiesExplanatory_zW6TTmjem7G9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_z0r18k0IQxyd" style="display: none">SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zumAbstHkiEd" style="border-bottom: Black 1pt solid; text-align: right">At <br/> March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250331_zNw8MqnkG8Ki" style="border-bottom: Black 1pt solid; text-align: right">At <br/> March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentReceivables_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_z04LbYfXPy82" style="vertical-align: bottom; background-color: White"> <td style="width: 68%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">2,037,154</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,394,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zvaZkVQxj9kc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,371,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650,486</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ContractAssets_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zCaVduZXS0Yg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">154,084</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">750</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--TaxRecoverable_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z2Z3um4H5ZPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax recoverable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RestrictedCashAndCashEquivalents_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zeTJ6QBh7XFl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted bank balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">383,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zrtfOTYSTCSc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,865,964</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,111,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--FinancialAssets_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zvjd6FSNaIRj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">13,839,228</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,556,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zzdhLQWNBdLl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,497,580</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OtherCurrentPayables_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z6dULzVjNL61" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,852</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DueToRelatedCompany_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zeuUcMWczKK" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due to related companies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3929">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z4vvHqnPYWNe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">156,195</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">237,675</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinancialLiabilities_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z6lXrhSEc802" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial liabilities</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,804,965</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">484,766</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2037154 1394545 6371441 650486 154084 750 27185 383400 399400 4865964 3111141 13839228 5556322 3497580 200660 151190 11852 34579 156195 237675 3804965 484766 <p id="xdx_80F_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zKJgJLWZrmGb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>29 <span id="xdx_82A_zNnvCJzxiAf6">SUBSEQUENT EVENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with IAS 10 “Events after the Reporting Period”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after the balance sheet date, up through the date the Company issued the financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 13, 2026, the Company held an extraordinary general meeting where shareholders approved an ordinary resolution to execute an eight-for-one (<span id="xdx_903_ecustom--DescriptionOfShareConsolidation_c20260428__20260428__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_z5xgFpNHdld8" title="Description of share consolidation">8-for-1</span>) share consolidation of the Company’s issued and unissued ordinary and preferred shares. As a result of the share consolidation, the par value of the ordinary shares was adjusted from US$<span id="xdx_904_ecustom--AdjustedParValuePerShare_iI_pid_c20260428__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zFVI4S5wYkWc" title="Adjusted par value per share">0.00005</span> per existing ordinary share to US$<span id="xdx_906_eifrs-full--ParValuePerShare_iI_pid_c20260428__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zttyq4QYC4i4" title="Par value per share">0.0004</span> per consolidated ordinary share, effective from April 28, 2026. The consolidated shares rank pari passu in all respects with one another, maintaining the same relative rights and restrictions as originally established. No fractional consolidated shares were issued; instead, any fractional entitlements resulting from the consolidation were rounded up to the next whole share.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 20, 2026, Diginex signed Securities Purchase Agreements, with unrelated parties, to raise $<span id="xdx_902_eifrs-full--ProceedsFromIssuingShares_pn6n6_c20260720__20260720__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_z6Q13uXWjRIh" title="Raise of capital">20</span> million in exchange for the issuance of <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_pn6n6_c20260720__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zFqWHsTR4hNk" title="Number of shares">20</span> million ordinary shares and <span id="xdx_90B_ecustom--NumberOfWarrantsIssued_pn6n6_c20260720__20260720__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zlWo4oDmW5Lf" title="Number of warrants">20</span> million warrants that can be exercised at $<span id="xdx_909_ecustom--WarrantExercisePrice_pid_c20260720__20260720__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_z2zOSeVNBJOg" title="Warrant exercise price">1</span> per warrant. One warrant is equal to one ordinary share with a maturity date of 5 years from the date the raise is complete. The investors will complete the subscription in line with agreed payment terms. An introductory fee of $<span id="xdx_907_ecustom--IntroductoryFee_pn6n6_c20260720__20260720__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zeNKmWOa3eT3" title="Introductory fee">1</span> million, equivalent to <span id="xdx_90A_ecustom--PercentageOfPaymentToUnrelatedPartyOnIssuanceOfOrdinaryShares_dp_c20260720__20260720__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zgujcm0qS2Jh" title="Percentage of payment to unrelated party on issuance of ordinary shares">5</span>% of the total $<span id="xdx_90F_ecustom--PaymentToUnrelatedPartyOnIssuanceOfOrdinaryShares_pn6n6_c20260720__20260720__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_z4iL42UcReU3" title="Payment to unrelated party on issuance of ordinary shares">20</span> million raise, will be paid, to an unrelated party, in Diginex Ordinary Shares.</p> </td></tr> </table> 8-for-1 0.00005 0.0004 20000000 20000000 20000000 1 1000000 0.05 20000000 Employee benefits mainly comprise salaries, pension cost and share-based payments expenses. The increase in the year ended March 31, 2026 was primarily driven by employee cost associated with the three acquisitions during the year and an increase on the value of share-based payments expenses of $5.6 million, when compared to $0.9 million in the year ended March 31, 2025 and $1.4 million on the year ended March 31, 2024. M&A costs incurred during the year mainly related to legal and due diligence fees related to the three business acquisitions completed. The costs also include fees related to one transaction the Company decided not to pursue after due diligence and fees for the proposed transaction with Resulticks Global Companies Pte. Ltd (“Resulticks”) that is still under discussion. There were no such costs during the years ended March 31, 2025 or 2024. The increase in professional fees in the year ended March 31, 2026 can, in part, be attributed to the cost incurred in relation to being a public company following the IPO in January 2025. Upon the successful closing of the IPO, $1.4 million IPO related costs were capitalized against the share premium account with $1.7 million recorded as an expense in the statement of profit or loss during the year ended March 31, 2025. IT development and maintenance support costs consist primarily of costs associated with the engagement of third party IT engineers to drive the performance and feature enhancement of the Group’s products. The increase in the year ended March 31, 2026 is primarily due to the acquisitions, whilst cost reduction during the years ended March 31, 2025 and 2024, in part, has been a result of the decision not to focus on customization projects but focus on feature and functionality enhancements to the software solutions. Impairment losses recognized in respect of trade and other receivables increased in the year ended March 31, 2026 mainly due to: i) expected credit losses of $0.3 million provided against a loan to Resulticks (included within other receivables); and ii) expected credit losses of $0.7 million provided against a software subscription customer. The remaining increase is primarily driven by the three corporate acquisitions completed during the year and a general increase in the gross trade and other receivables balance. The increase in audit fees during the year ended March 2026 was driven by an increase in the Group audit fee which was driven by the increased size of the Group and the first Sarbanes Oxley audit following the Group being categorized as a large accelerated filer at March 31, 2026. The amounts for years ended March 31, 2025 and 2024 primarily related to the audits of the Group’s consolidated financial statements in accordance with the standards of the Public Company Accounting Oversight Board (“PCAOB”) in connection with the Company’s IPO. The audit fees incurred in 2025 were mainly attributable to the audit of the financial year ended March 31, 2025, while the fees incurred during the year ended March 31, 2024 covered the audits of the financial years ended March 31, 2022, 2023, and 2024 as Diginex prepared for its IPO that completed in January, 2025. During the year ended March 31, 2026, travelling expenses increased as the Group engaged in M&A activity and sought business opportunities. During the year ended March 2026, the Group continued to engage with professional investor relations team to support the Group’s public communications as a newly listed company. This engagement commended during the lead up to the IPO in January 2025. The $1.0 million charge in the year ended March 2026 relates to the issuance of 62,074 Ordinary Shares (Post-Share Consolidation: 7,759 Ordinary Shares) to the individual that introduced Matter. This equated to 5% of the Matter transaction value. 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. 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). Other interest income represents the interest earned from advances to Resulticks. For details of the advances to Resulticks, see note 15.4. Impairment loss is recognized on goodwill arising from the acquisition of Matter on the date of initial recognition. For details, see note 11. For a lease in Monaco, there were rent reviews in February 2025 and 2026 and modification adjustments were made to account for the change in monthly rent. In April 2025, the Group entered into a lease agreement in United Kingdom which expires in September 2026. Current deposits mainly comprised of deposits for lease of office spaces in different countries and deposit for investor relation services. Prior year current deposit also included amounts paid to an employment agency in Germany. The increase in prepayments as of March 31, 2026 primarily relates to the advance payment of the Directors and Officers (D&O) liability insurance premium, covering period from January 2025 to December 2026. As of March 31, 2025, deferred fund-raising costs comprised payments of $400,000 under the Nomas MOU and $250,000 under the Al Noor MOU. This balance increased during the year by $150,000 due to an additional payment made under the Al Noor MOU in June 2025. Following an evaluation of the fundraising activities performed, management determined to expense the entire balance to profit or loss during the year. The increase in other payables as at March 31, 2026 was primarily driven by 1) a USD 100,000 share-based payment liability recognized in connection with stock-funded compensation granted to non-executive directors, which is accounted for as a cash-settled transaction; and 2) the inclusion of value-added tax payables assumed from the newly acquired subsidiaries following the completion of three business acquisitions during the financial year. The increase in accrued expenses as at March 31, 2026 was primarily driven by 1) professional fees incurred in connection with the Group’s M&A activities of $1.1 million; 2) higher accrued audit fees following the Company’s transition to an accelerated filer status, which required a comprehensive integrated audit for the first time; and 3) a general growth in accrued salaries and wages resulting from the expansion of the Group’s combined workforce following the completion of three business acquisitions during the year. During the year ended March 31, 2026, the Group entered into sales agreements with certain shareholders amounting to $31,255 in revenue generated (2025: $42,680; 2024: $71,333). During the year ended March 31, 2026, Miles Pelham, controller of Rhino Ventures, engaged as a contractor to provide management services in return for a fee of $300,000 (2025: $260,417; 2024: $250,000). During the year ended March 31, 2024, the Group has fully written off the amount due from a related company, Diginex (Holdings) Limited, a company controlled by Rhino Ventures, of $81,347 (2026 and 2025: $Nil). In connection with the issuance 151 preferred shares of DSL triggered by the Capital Raise, share-based payments expenses of $369,648 are recognized during the year ended March 31, 2025 (2026 and 2024: $Nil). The Group had a loan from a related company, Diginex (Holdings) Limited, with a principal of $1,000,000. The loan bore an 8% annual interest charge and interest of $24,548 was accrued during the year ended March 31, 2025 (2026: $Nil; 2024: $80,219). The Group had loans outstanding from the immediate holding company, Rhino Ventures. The loans bore an 8% annual interest charge and interest of $129,423 was accrued during the year ended March 31, 2025 (2026: $Nil; 2024: $187,584). The Group issued 8% convertible loan notes to the shareholders of the Company. Interest of $238,960 was accrued during the year ended March 31, 2025 (2026: $Nil; 2024: $266,520). The Group entered into an 18-month office lease in the United Kingdom, commencing in April 2025, with monthly rent of GBP3,782 (approximately: $5,105). On July 15, 2024, the Company completed the Recapitalization. Prior to the Recapitalization, the Company had issued one founding share with a par value of USD 0.0001 and was a newly incorporated entity without material business activities, while DSL was the parent of the DSL Group. The Recapitalization resulted in the Company becoming the immediate holding company of DSL and DSL became a wholly owned subsidiary of the Company. The Recapitalization resulted in one share in DSL being exchanged for four hundred and ten (410) Ordinary Shares. On July 26, 2024, the authorized share capital of the Company changed to USD50,000 divided into 960,000,000 Ordinary Shares of USD0.00005 par value each and 40,000,000 Preferred Shares of USD0.00005 par value each. The Share Subdivision resulted in the shareholding of each Company shareholder increasing by a multiple of two. In April 2024, DSL issued 44 shares to an employee via the exercising of vested employee share options. These shares rank pari passu with the existing ordinary shares of DSL in all respects. These shares equate to 36,080 shares post the Recapitalization. On May 27, 2024, DSL and its subsidiaries (collectively referred to as the “DSL Group”) completed the Capital Raise and DSL allotted 5,086 ordinary shares and 10,172 warrants to Rhino Ventures. The warrants have a fair value of $6,653,200 and $1,346,800 being allocated to share capital with a total value recognized in reserves of $8,000,000. These shares equate to 4,170,520 shares post the Recapitalization. In August 2024, the Company issued 1,003,680 shares to certain employees via the exercising of vested employee share options. These shares rank pari passu with the Ordinary Shares in all respects. On December 20, 2024, the Company’s registration statement Form F-1 being declared effective by the SEC. This resulted in outstanding Preferred Shares converting into 2,583,820 Ordinary Shares on a 1:1 basis. All the outstanding convertible loan notes with an aggregate face value of $4,350,000 and accrued interest of $751,781, totaling $5,101,781, also converted into Ordinary Shares at a conversion price of $2.17 resulting in the issuance of 2,347,134 Ordinary Shares. Pursuant to a triparty loan agreement dated September 30, 2024, $3.0 million loan from the then immediate holding company, Rhino Ventures, was capitalized through the issuance of 731,707 Ordinary Shares. On January 23, 2025, the Company closed on its IPO of 2,250,000 ordinary shares, par value $0.00005 per share, at a public offering price of $4.10 per ordinary share, for total gross proceeds of $9,225,000, before deducting underwriting discounts, commissions, and other related expenses. The net proceeds amounted to $7,747,756. On January 23, 2025, the Company issued Rhino Ventures 6 tranches of the IPO Warrants (as defined in note 21.2), with each tranche comprising 2,250,000 warrants, in connection with the IPO. For details, please refer to note 22.2. On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $5.13 per share, to purchase 2,250,000 Ordinary Shares of the Company. The total exercise price of US$11,542,500 has been delivered in full to the Company. On September 8, 2025, the Company completed the Stock Bonus. Each shareholder received seven bonus Ordinary Shares for every one ordinary share held. The Stock Bonus resulted in the issuance of 176,706,341 Ordinary Shares. During the year ended March 31, 2026, ordinary shares of the Company issued or to be issued as consideration for the acquisitions of Matter, TRP and planA were recorded within share capital, share premium and capital reserve based on respective acquisition-date fair values. For details, please refer to note 26. On October 22, 2025, Rhino Ventures exercised tranche 2 of the IPO Warrants, with an exercise price of $0.77 per share, to purchase 18,000,000 ordinary shares of the Company. The total exercise price of US$13,837,500 has been delivered in full to the Company. On January 23, 2026, tranche 3 of the IPO Warrants expired unexercised upon reaching their maturity date. As these warrants were originally classified as equity instruments and the associated balance within the warrant reserve has been reclassified to accumulated losses. On March 20, 2026, the Company extended the maturity dates of the outstanding Founder Warrants and IPO Warrants and Founder Warrants were modified. The transaction was recognized directly in equity as an equity transaction with the owner. The incremental fair value arising from the extension was determined to be $23,099,000, which has been recognized as a reclassification within equity by debiting accumulated losses and crediting the warrant reserve. For details, please refer to note 22.2. Subsequent to the modification in March 2026, Founder Warrants are classified as financial liabilities on the basis that the fixed-for-fixed condition is no longer met. Accordingly, Founder Warrants are reclassified from warrant reserve to warrant liabilities at the fair value on the modification date. On October 3, 2025, in connection with the business acquisition of Matter, the Company issued 62,074 Ordinary Shares (post-Share Consolidation of 7,759) to the individual that introduced Matter. On February 26, 2026, the Board of Directors approved the issuance of an aggregate of 483,592 ordinary shares, with a par value of US$0.00005 per share, to a Non-Executive Director of the Company in recognition of his long service of directorship. The transaction is accounted for as a share-based payment expense, with the fair value measured on the issuance date based on the quoted market price of the shares and an amount of $290,155 being charged to profit or loss for the year ended March 31, 2026. During the year ended March 31, 2026, the Company issued 3,286,168 shares to certain director and employees via the exercising of vested employee share options. These shares rank pari passu with the Company’s ordinary shares in all respects. Fair values of the DSL Awards as of May 1, 2023, August 8, 2023 and September 1, 2023 are determined using the interpolation method between the fair values determined on March 31, 2023 and September 30, 2023. Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024. The weighted average share price at the exercise date is $2.998 (recapitalized). The weighted average share price at the exercise date is $2.746 (recapitalized). The weighted average share price at the exercise date is $2.098. The weighted average share price at the exercise date is $0.67 (post-share consolidation of $5.39). The equity value at 100% basis is determined using DCF method based on the estimates of cash flows as of the grant date discounted using an appropriate discount rate, having considered relevant risk factors. Volatility is determined based on the average annualized standard deviation of the historical stock prices of listed comparable companies. The expected volatility is calculated based on the implied volatility of the comparable companies of the Company with time to maturity close to the share option as of the valuation date. Diginex MENA Limited was incorporated in Abu Dhabi on September 26, 2025.