XML 58 R49.htm IDEA: XBRL DOCUMENT v3.25.3
FINANCIAL RISK MANAGEMENT (Tables)
6 Months Ended
Sep. 30, 2025
SCHEDULE OF MATURITIES OF FINANCIAL LIABILITIES ON CONTRACTUAL UNDISCOUNTED CASH FLOWS

The table below analyses the Group’s financial liabilities into relevant maturity groupings based on the remaining period at the end of each financial reporting period to the contractual maturity dates. The amounts disclosed in the table are the contractual undiscounted cash flows.

 

   Within
1 year
   1-5 years   Total 
   USD   USD   USD 
At September 30, 2025 (unaudited)            
Accounts payable   637,680    -    637,680 
Other payables and accruals   2,724,912    -    2,724,912 
Deferred revenues   611,260    -    611,260 
Lease liabilities   181,091    48,293    229,384 
Financial liabilities   4,154,943    48,293    4,203,236 
At March 31, 2025 (audited)               
Accounts payable   200,660    -    200,660 
Other payables and accruals   706,874    -    706,874 
Deferred revenues   505,424    -    505,424 
Due to a related company   34,579    -    34,579 
Lease liabilities   126,808    110,867    237,675 
Financial liabilities   1,574,345    110,867    1,685,212 
SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST

The financial assets and financial liabilities in the table below are measured at amortized cost. Management believes the carrying amounts of these financial assets and liabilities measured at amortized cost approximate their fair values.

 

   September 30, 2025   March 31, 2025 
   USD   USD 
   (Unaudited)   (Audited) 
Financial assets          
Trade receivables   2,495,302    1,394,545 
Other receivables   9,770,725    650,486 
Contract assets   -    750 
Restricted bank balance   383,400    399,400 
Cash and cash equivalents   1,850,673    3,111,141 
Financial assets     14,500,100    5,556,322 
Financial liabilities          
Trade payables   637,680    200,660 
Other payables   12,118    11,852 
Due to related companies   -    34,579 
Lease liabilities   229,384    237,675 
Financial liabilities   879,182    484,766