XML 48 R39.htm IDEA: XBRL DOCUMENT
v3.25.3

TRADE RECEIVABLES, CONTRACT ASSETS, OTHER RECEIVABLES, DEPOSITS AND PREPAYMENT (Tables) | 6 Months Ended
--- | ---
Sep. 30, 2025
Trade Receivables Contract Assets Other Receivables Deposits And Prepayment |
SCHEDULE OF TRADE RECEIVABLES | SCHEDULE OF TRADE RECEIVABLES
|  | September 30, 2025 |  |  | March 31, 2025 |
|  | USD |  |  | USD |
|  | (Unaudited) |  |  | (Audited) |
Trade receivables |  |  | 2,513,696 |  |  |  | 1,394,545 |
Less: loss allowance |  |  | (18,394 | ) |  |  | - |
Total |  |  | 2,495,302 |  |  |  | 1,394,545 |
SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES | An aging analysis of the trade receivables at the end of the reporting period, based on the invoice date and net of loss allowance, is as follows: SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES
|  | September 30, 2025 |  |  | March 31, 2025 |
|  | USD |  |  | USD |
|  | (Unaudited) |  |  | (Audited) |
Less than 1 month |  |  | 1,866,294 |  |  |  | 1,219,953 |
Between 1 month and 3 months |  |  | 21,500 |  |  |  | 158,350 |
Over 3 months |  |  | 607,508 |  |  |  | 16,242 |
Trade receivables, net |  |  | 2,495,302 |  |  |  | 1,394,545 |
SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES | The movements in the loss allowance for impairment of trade receivables are as follows: SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES
|  | Six Months Ended |  |  | Year Ended |
|  | September 30, 2025 |  |  | March 31, 2025 |
|  | USD |  |  | USD |
|  | (Unaudited) |  |  | (Audited) |
At the beginning of the period/year |  |  | - |  |  |  | 4,632 |
Provision for the period/year |  |  | 18,394 |  |  |  | - |
Written off for the period/year |  |  | - |  |  |  | (1,788 | )
Reversal for the period/year |  |  | - |  |  |  | (2,844 | )
At the end of the period/year |  |  | 18,394 |  |  |  | - |
SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES | SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES
|  | Notes |  | September 30, 2025 |  |  | March 31, 2025 |
|  |  |  |  | USD |  |  |  | USD |
|  |  |  |  | (Unaudited) |  |  |  | (Audited) |
Current: |  |  |  |  |  |  |  |  |  |
Deposits |  | (a) |  |  | 57,285 |  |  |  | 63,914 |
Prepayments |  | (b) |  |  | 245,811 |  |  |  | 351,791 |
Deferred fund-raising costs |  | (c) |  |  | 800,000 |  |  |  | 650,000 |
Loans to Matter DK ApS |  | (d) |  |  | 764,141 |  |  |  | - |
Advance to Resulticks Group Companies Pte Ltd |  | (e) |  |  | 8,206,301 |  |  |  | - |
Other receivables |  |  |  |  | 283 |  |  |  | 486 |
Prepayment, deposits and other receivables |  |  |  |  | 10,073,821 |  |  |  | 1,066,191 |
Non-current: |  |  |  |  |  |  |  |  |  |
Deposit |  | (a) |  |  | 59,247 |  |  |  | 45,463 |
(a) | Current deposits represent amounts paid to an employment agency in Germany and deposit for investor relations services.
| Non-current deposit of $59,247 (March 31, 2025: $45,463) represents the deposits for leases of office space in Monaco and the UK.
(b) | Prepayments consist of the advance payment of the Directors and Officers liability insurance premium, covering the 12 months period from January 2025, and prepaid software or license subscriptions. The decrease is primarily due to amortization of these items during the six months period ended September 30, 2025.
(c) | As of March 31, 2025, deferred fund-raising costs represent payments of $400,000 and $250,000 under the Nomas MOU (as defined in note 24) and the Al Noor MOU (as defined in note 24), respectively. The increase during the six months ended September 30, 2025 is due to an additional payment of $150,000 under the Al Noor MOU in June 2025.
(d) | The balance represents the loans to Matter DK ApS with a total amount of EUR 650,000 (equivalent to $759,004) and the accrued interest of $5,137. The loan principal accrues interest at a rate of 5% per annum.
| The Company completed the acquisition of Matter DK ApS on October 3, 2025 (see note 25).
(e) | On June 23, 2025, the Company entered into a funding agreement (“FA”) with Resulticks Group Companies Pte Ltd (“Resulticks”), under which the Company agreed to provide Resulticks with funding of up to $11,000,000, to be disbursed in tranches as mutually agreed, with funding intended to be completed by July 11, 2025, and to be offset against the proposed $200 million post-acquisition funding, if the proposed acquisition proceeds.
| In the original FA, if (a) the parties determined not to proceed with the acquisition, or (b) failed to enter into a definitive agreement by July 28, 2025 (or such later date as may be mutually agreed) (each a “Deal Failure”), any amounts disbursed were repayable within 45 calendar days and accrued interest at a rate of 10% per annum, effective from the date of initial disbursement until repayment.
| On September 24, 2025, the parties amended the FA to make all disbursed funding immediately due on September 30, 2025 (or a mutually agreed later date) and extended the memorandum of understanding deadlines to October 31, 2025.
| Additionally, if Resulticks raises capital or draws down from a debt facility prior to the acquisition or a Deal Failure, the proceeds from such funding must be applied to repay any amounts disbursed by the Company under the funding arrangement.
| At September 30, 2025 the Company has disbursed $8 million to Resulticks.

X
- Definition Disclosure of detailed information about analysis of trade receivables explanatory. + References No definition available. + Details
Name: | DGNX_DisclosureOfDetailedInformationAboutAnalysisOfTradeReceivablesExplanatory
Namespace Prefix: | DGNX_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about loss allowance for impairment of trade receivables explanatory. + References No definition available. + Details
Name: | DGNX_DisclosureOfDetailedInformationAboutLossAllowanceForImpairmentOfTradeReceivablesExplanatory
Namespace Prefix: | DGNX_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | DGNX_DisclosureTradeReceivablesContractAssetsOtherReceivablesDepositsAndPrepaymentAbstract
Namespace Prefix: | DGNX_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration