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SUBSIDIARIES | 6 Months Ended
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Sep. 30, 2025
Notes and other explanatory information [abstract] |
SUBSIDIARIES | 22 SUBSIDIARIES The Group’s subsidiaries on September 30, 2025 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 place of business. Particulars of the subsidiaries as of September 30, 2025 are as follows: SCHEDULE OF SUBSIDIARIES
Name of entities |  | Places of Incorporation and operation |  | Principal activities |  | Particulars of issued/registered share capital |  | Percentage of ownership interest
Diginex Solutions (HK) Limited |  | Hong Kong |  | Provision of ESG reporting solutions services |  | 19,907 ordinary shares issued (March 31, 2025: 19,907 ordinary shares issued) |  | Direct 100% (March 31, 2025: 100%)
Diginex USA, LLC |  | United States of America |  | Provision of ESG reporting solutions services |  | 1,000 Class A Units of $10 each (March 31, 2025: 1,000 Class A Units of $10 each) |  | Indirect 100% (March 31, 2025: 100%)
Diginex Services Limited |  | United Kingdom |  | Provision of ESG reporting solutions services |  | Ordinary shares of 1 pence each (March 31, 2025: Ordinary shares of 1 pence each) |  | Indirect 100% (March 31, 2025: 100%)
Diginex MENA Limited* |  | Abu Dhabi |  | Inactive |  | 100 ordinary shares issued of $1 each. (March 31, 2025: N/A) |  | Direct 100%
* | Diginex MENA Limited was incorporated in Abu Dhabi on September 26, 2025.

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- Definition The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_17_b&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_16_b&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_75_a&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B4 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_75_a&doctype=Standard -URIDate 2025-03-27 + Details
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