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Inventories | 12 Months Ended
--- | ---
Mar. 31, 2026
Inventories [Abstract] |
INVENTORIES |
7 | INVENTORIES
|  | As of 31 March 2025 |  |  | As of 31 March 2026 |
|  | USD’000 |  |  | USD’000 |
Raw materials |  |  | 3,167 |  |  |  | 4,525 |
Work-in-progress |  |  | 1,571 |  |  |  | 713 |
Finished goods |  |  | 2,543 |  |  |  | 1,759 |
|  |  | 7,281 |  |  |  | 6,997 |
The cost of inventories recognized as expenses and included in “cost of material” and “sub-contractor charges”, line items in profit or loss. Contract manufacturers charges are the costs to produce ladies’ undergarments based on CMTP (Cutting, Manufacturing, Trimming and Packaging) term with pre-determined rate. Cost of material charged to profit or loss for the financial period March 31, 2024, 2025 and 2026 was USD 30,728,000, USD 35,527,000 and USD 26,112,000 respectively. Contract manufacturers charges recognized in profit or loss for the financial year March 31, 2024, 2025 and 2026 was USD 16,596,000, USD 18,433,000 and USD 15,892,000 respectively.

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2025-03-27 + Details
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