v3.26.1
Related Party Transactions
 3 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Related Party Transactions
27 Related Party Transactions

 

Key managerial personnel (KMP)

 

Hiroshi Nishijima Chief Executive Officer (until May 02, 2025)
Uri Levine Director
Evelyn D’An Director
Swatick Majumdar Director
Mohan Ananda* Director (until May 10, 2026)
Madan Menon Director (until April 16, 2025)
John Robert Clarke Director
Deepankar Tiwari Chief Executive Officer (w.e.f May 09, 2025)

 

Related party transactions pertaining to debt, investments, and other current liabilities have been stated on the face of the Condensed Consolidated Balance Sheets and Condensed Consolidated Statements of Operations.

 

The Company had following transactions with related parties:

 

    Period ended June 30,  
    2026     2025  
Consultancy Charges                
Deepankar Tiwari   $ 40,289     $ 17,528  
    $ 40,289     $ 17,528  

 

The Company has the following outstanding balances with related parties:

 

As at   June 30,
2026		     March 31, 2026  
Payable to Director            
Mohan Ananda*   $ -     $ 152,435  
                 
Accounts Payable                
Deepankar Tiwari   $ 21,344     $ 19,265  
    $ 21,344     $ 171,700  

 

Remuneration and other compensation arrangements with key managerial personnel and directors, comprising transactions of $169,514 (June 30, 2025 - $187,755) and related payable balances of $168,840 (March 31, 2026 - $533,032), have been excluded from the related party disclosures above in accordance with the scope exception in ASC 850-10-50-5(a), which excludes compensation arrangements, expense allowances and other similar items arising in the ordinary course of business.

 

* Mohan Ananda was a related party until May 10, 2026. Accordingly, the balance outstanding with him as of June 30, 2026 has not been presented as a related party balance.