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RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES
 6 Months Ended
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.

 

   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                                   
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 
Financing cash flows                             
Repayments   -    -    -    (34,579)   -    -    (34,579)
At September 30, 2025 (unaudited)   -    -    -    -    -    -    -