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Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Sep. 30, 2025
Sep. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES    
Loss before taxation $ (5,795,016) $ (1,161,471)
Adjustments for:    
Amortization - right-of-use assets 90,773 63,036
Impairment losses recognized in respect of trade receivables 17,649 10,018
Other interest income (211,438)
Finance costs 7,344 243,537
Share option awards 589,419 320,533
Share-based payments expenses on anti-dilution issuance of preferred shares [1],[2] 369,648
Net fair value loss of convertible loan notes 274,000
Net fair value gain of preferred shares (3,539,648)
Operating cash flows before movements in working capital (5,301,269) (3,420,347)
Trade receivables (1,118,406) 87,552
Other receivables, deposit and prepayment (37,188) (210,466)
Contract assets 750 (18,028)
Trade and other payables 2,468,799 589,091
Deferred revenue 105,836 51,885
Cash used in operations (3,881,478) (2,920,313)
Income tax paid (10,750)
Net cash used in operating activities (3,892,228) (2,920,313)
CASH FLOWS FROM INVESTING ACTIVITIES    
Advance to Resulticks Group Companies Pte Ltd (8,000,000)
Loan to Matter DK ApS (759,004)
Payment of rental deposit (13,784)
Cash used in investing activities (8,772,788)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from exercise of the IPO Warrants (Tranche 1) 11,542,500
Proceeds from issuance of ordinary shares 50
Loans from immediate holding company 2,335,461
Advances from immediate holding company 713,719
Repayment to a related company (34,579)
Repayment of lease liabilities (103,373) (104,715)
Net cash generated from financing activities 11,404,548 2,944,515
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (1,260,468) 24,202
Cash and cash equivalents at the beginning of the period 3,111,141 76,620
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD $ 1,850,673 $ 100,822
[1] In May 2024, the Group completed an $
[2] In connection with the issuance 151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $369,648 were recognized during the six months ended September 30, 2024 (2025: $Nil).