XML 43 R23.htm IDEA: XBRL DOCUMENT

BASIC AND DILUTED LOSS PER SHARE

12 Months Ended

Mar. 31, 2022

Basic And Diluted Loss Per Share

BASIC AND DILUTED LOSS PER SHARE

18. BASIC AND DILUTED LOSS PER SHARE

Basic loss per share is calculated by dividing the loss attributable to equity holders of the Group by the weighted average number of ordinary shares in issue during the year.

		Year ended March 31,
		2022				2021

(Loss) attributable to equity holders of the company ($)			(6,268,197	)			(3,353,507	)
Weighted average number of ordinary shares in issue			979,212,888				672,767,629
Basic and dilutive loss per share (cents per share)			(0.01	)			(0.01	)

		Year ended March 31,
		2020

(Loss) attributable to equity holders of the company ($)			(1,544,059	)
Weighted average number of ordinary shares in issue			595,474,039
Basic and dilutive loss per share (cents per share)			(0.00	)

As the Group is reporting a loss from continuing operations for the year then, in accordance with IAS 33, the share options are not considered dilutive because the exercise of the share options would have an anti-dilutive effect. The basic and diluted earnings per share as presented on the face of the Statement of comprehensive income are therefore identical.