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Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 6 Months Ended
--- | ---
Sep. 30, 2025 | Sep. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
Loss before taxation |  | $ (5,795,016) | $ (1,161,471)
Adjustments for: |  |  |
Amortization - right-of-use assets |  | 90,773 | 63,036
Impairment losses recognized in respect of trade receivables |  | 17,649 | 10,018
Other interest income |  | (211,438) |
Finance costs |  | 7,344 | 243,537
Share option awards |  | 589,419 | 320,533
Share-based payments expenses on anti-dilution issuance of preferred shares | [1],[2] |  | 369,648
Net fair value loss of convertible loan notes |  |  | 274,000
Net fair value gain of preferred shares |  |  | (3,539,648)
Operating cash flows before movements in working capital |  | (5,301,269) | (3,420,347)
Trade receivables |  | (1,118,406) | 87,552
Other receivables, deposit and prepayment |  | (37,188) | (210,466)
Contract assets |  | 750 | (18,028)
Trade and other payables |  | 2,468,799 | 589,091
Deferred revenue |  | 105,836 | 51,885
Cash used in operations |  | (3,881,478) | (2,920,313)
Income tax paid |  | (10,750) |
Net cash used in operating activities |  | (3,892,228) | (2,920,313)
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |
Advance to Resulticks Group Companies Pte Ltd |  | (8,000,000) |
Loan to Matter DK ApS |  | (759,004) |
Payment of rental deposit |  | (13,784) |
Cash used in investing activities |  | (8,772,788) |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
Proceeds from exercise of the IPO Warrants (Tranche 1) |  | 11,542,500 |
Proceeds from issuance of ordinary shares |  |  | 50
Loans from immediate holding company |  |  | 2,335,461
Advances from immediate holding company |  |  | 713,719
Repayment to a related company |  | (34,579) |
Repayment of lease liabilities |  | (103,373) | (104,715)
Net cash generated from financing activities |  | 11,404,548 | 2,944,515
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS |  | (1,260,468) | 24,202
Cash and cash equivalents at the beginning of the period |  | 3,111,141 | 76,620
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD |  | $ 1,850,673 | $ 100,822
[1] | In May 2024, the Group completed an $
[2] | In connection with the issuance 151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $369,648 were recognized during the six months ended September 30, 2024 (2025: $Nil).

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