XML 55 R46.htm IDEA: XBRL DOCUMENT
v3.25.3

SHARE-BASED PAYMENTS (Tables) | 6 Months Ended
--- | ---
Sep. 30, 2025
Notes and other explanatory information [abstract] |
SCHEDULE OF AWARDS GRANTED | Details of the Awards granted during the six months ended September 30, 2025 and 2024: SCHEDULE OF AWARDS GRANTED
|  | Number of/% of share option |  |  |  |  |  |  |  | Fair value per option at grant date |
Grant dates |  |  |  | award to vest |  |  | Vesting periods |  |  |  | Before the Stock Bonus |  |  | After the Stock Bonus |
|  |  |  |  |  |  | From |  |  | To |  |  |  |  |  |  |  |  |
31-Jul-2024 |  |  |  | 65,426 |  |  | 31-Jul-2024 |  |  | 27-Aug-2026 |  |  | $ | 2.098 |  |  | $ | 0.262 |
31-Jul-2024 |  |  |  | 303,400 |  |  | 31-Jul-2024 |  |  | 31-Jul-2027 |  |  | $ | 2.098 |  |  | $ | 0.262 |
21-Aug-2024 |  | * |  | 0.50 | % |  | 21-Aug-2024 |  |  | 30-Apr-2026 |  |  | $ | 2.098 |  |  | $ | 0.262 |
1-Sep-2025 |  |  |  | 20,000 |  |  | 1-Sep-2025 |  |  | 18-May-2026/2027/2028 |  |  | $ | 60.50 |  |  | $ | 7.563 |
* | Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024.
SCHEDULE OF NUMBER OF UNVESTED SHARES | Number of shares options. Re-capitalization takes into account the impact of the share exchange between the Company and DSL at a ratio of 410:1 and the subsequent share subdivision on the Company at a ratio of 2:1: SCHEDULE OF NUMBER OF UNVESTED SHARES
|  | Number of share options |
At April 1, 2024, based on number of DSL’s shares-in-issue (audited) |  |  | 1,890 |
Additions |  |  | 69 |
Exercised (note a) |  |  | (44 | )
Pre-recapitalized balance |  |  | 1,915 |
Post-recapitalized balance |  |  | 1,570,219 |
Additions |  |  | 566,119 |
Exercised (note b) |  |  | (1,003,680 | )
Expired |  |  | (352,600 | )
At March 31, 2025, based on number of Diginex Limited’s shares-in-issue (audited) (note c) |  |  | 780,058 |
- weighted average exercise price |  | $ | 0.00005 |
- number of share options exercisable |  |  | 17,345 |
At April 1, 2025 (audited) |  |  | 780,058 |
Additions |  |  | 83,143 |
Sub-total |  |  | 863,201 |
Stock Bonus |  |  | 6,042,407 |
At September 30, 2025 (unaudited) (note c) |  |  | 6,905,608 |
- weighted average exercise price |  | $ | 0.00005 |
- number of share options exercisable |  |  | 335,560 |
SCHEDULE OF FAIR VALUE OF THE AWARDS AND DSL AWARDS GRANTED IS ESTIMATED AT THE GRANT DATE USING DISCOUNTED | The fair value of the Awards granted is estimated at the grant date using the discounted cash flow (“DCF”) and equity allocation model (“EAM”) or Binomial Model. The following table lists the inputs to those models at respective grant date: SCHEDULE OF FAIR VALUE OF THE AWARDS AND DSL AWARDS GRANTED IS ESTIMATED AT THE GRANT DATE USING DISCOUNTED
Dates of fair value |  |  | July 31, 2024 |  |  | September 1, 2025 |  |  | September 1, 2025 |  |  | September 1, 2025 |
Valuation approach |  |  | DCF & EAM* |  |  | Binomial Model |  |  | Binomial Model |  |  | Binomial Model |
Discount rate |  |  | 16% |  |  | N/A |  |  | N/A |  |  | N/A |
Terminal growth rate |  |  | 3% |  |  | N/A |  |  | N/A |  |  | N/A |
Lack of marketability discount |  |  | 3% |  |  | N/A |  |  | N/A |  |  | N/A |
Lack of control discount |  |  | 20% |  |  | N/A |  |  | N/A |  |  | N/A |
Expected Volatility |  |  | 38% |  |  | 36.49% |  |  | 35.49% |  |  | 41.26% |
Risk Free Rate |  |  | N/A |  |  | 3.66% |  |  | 3.58% |  |  | 3.62% |
Option life (year) |  |  | N/A |  |  | 1.72 |  |  | 2.72 |  |  | 3.72 |
| * | The equity value at 100% basis is determined using DCF method based on the estimates of cash flows as of the grant date discounted using an appropriate discount rate, having considered relevant risk factors. Volatility is determined based on the average annualized standard deviation of the historical stock prices of listed comparable companies

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

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

X
- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2025-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2025-en-r&anchor=para_47_a&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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