v3.26.1
Subsidiaries
12 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
Subsidiaries

 

19 Subsidiaries

 

The Group’s subsidiaries on March 31, 2026, from a legal perspective following the group reorganization, are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares. The country of incorporation or registration is also their principal business place of business.

 

Name of entities 

Place of business/

country of incorporation

  Registered share capital  

Ownership interest

held by the group

 
      2026
Share issued
   2025
Share issued
   2026%   2025% 
IMC Rare Earths Ltd  St Vincent and the Grenadines   1    1    100    100 
IMC Rare Earths Participacoes Ltda.  Brazil   1,000    1,000    100    100 
Niobium Brazil Importacao e Exportacao Ltda.  Brazil   50,000    50,000    100    100 
Ionic Clays Brazil Ltda  Brazil   1,000    1,000    100    Nil