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RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES | 6 Months Ended
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Sep. 30, 2025
RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES | 21 RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statement of cash flows as cash flows from financing activities. SCHEDULE OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS AS CASH FLOWS FROM FINANCING ACTIVITIES
|  | Preferred shares |  |  | Convertible loan notes |  |  | Amount due from immediate holding company |  |  | Amount due to a related company |  |  | Loan from immediate holding company |  |  | Loan from a related company |  |  | Total |
|  |  | USD |  |  |  | USD |  |  |  | USD |  |  |  | USD |  |  |  | USD |  |  |  | USD |  |  |  | USD |
At April 1, 2024 (audited) |  |  | 9,359,000 |  |  |  | 4,090,342 |  |  |  | 5,345,929 |  |  |  | 34,579 |  |  |  | 1,930,993 |  |  |  | 1,140,931 |  |  |  | 21,901,774 |
Financing cash flows |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financing cash flows |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Repayments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions |  |  |  |  |  |  | - |  |  |  | 713,719 |  |  |  | - |  |  |  | 2,335,461 |  |  |  | - |  |  |  | 3,418,828 |
Non-cash transaction |  |  | 369,648 |  |  |  | 1,165,479 |  |  |  | (6,059,142 | ) |  |  | - |  |  |  | (1,940,858 | ) |  |  | (1,165,479 | ) |  |  | (8,000,000 | )
Interest expenses |  |  | - |  |  |  | 151,245 |  |  |  | - |  |  |  | - |  |  |  | 58,077 |  |  |  | 24,548 |  |  |  | 233,870 |
Fair value/other adjustments |  |  | (3,539,648 | ) |  |  | 274,000 |  |  |  | (506 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3,266,154 | )
At September 30, 2024 (unaudited) |  |  | 6,189,000 |  |  |  | 5,681,066 |  |  |  | - |  |  |  | 34,579 |  |  |  | 2,383,673 |  |  |  | - |  |  |  | 14,288,318 |
At April 1, 2025 (audited) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 34,579 |  |  |  | - |  |  |  | - |  |  |  | 34,579 |
Beginning balance |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 34,579 |  |  |  | - |  |  |  | - |  |  |  | 34,579 |
Financing cash flows |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Repayments |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (34,579 | ) |  |  | - |  |  |  | - |  |  |  | (34,579 | )
At September 30, 2025 (unaudited) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Ending balance |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |

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- Definition The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 44D -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_44D&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 166 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_166&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 166 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_166&doctype=Standard -URIDate 2025-03-27 + Details
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