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LEASE LIABILITIES
 6 Months Ended
Sep. 30, 2025
Notes and other explanatory information [abstract]  
LEASE LIABILITIES

16 LEASE LIABILITIES

 

Changes in lease liability is as follows:

 

   Six Months Ended   Year Ended 
   September 30, 2025   March 31, 2025 
   USD   USD 
   (Unaudited)   (Audited) 
At the beginning of the period/year   237,675    365,356 
Increase in lease liability   84,233    - 
Interest expense (note 8)   7,344    17,236 
Lease modification adjustment   -    (5,955)
Reduction in lease liability   (103,373)   (138,962)
Exchange realignment   3,505    - 
At the end of the period/year    229,384    237,675 

 

Classified in the unaudited interim condensed consolidated statements of financial position as follows:

 

   September 30, 2025   March 31, 2025 
   USD   USD 
   (Unaudited)   (Audited) 
Current  181,091   126,808 
Non-current   48,293    110,867 
Lease liabilities   229,384    237,675 

 

Maturity of lease liabilities is as follows:

 

   September 30, 2025   March 31, 2025 
   USD   USD 
   (Unaudited)   (Audited) 
Not later than one year  191,563   135,670 
Later than one year and not later than five years   45,223    113,058 
Maturity of lease liabilities   236,786    248,728 
Finance costs   (7,402)   (11,053)
Present value of minimum lease payments   229,384    237,675