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Cash and Cash Equivalents | 12 Months Ended
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Mar. 31, 2026
Cash and Cash Equivalents [Abstract] |
CASH AND CASH EQUIVALENTS |
10 | CASH AND CASH EQUIVALENTS
|  | As of 31 March 2025 |  |  | As of 31 March 2026 |
|  | USD’000 |  |  | USD’000 |
Cash and bank balances |  |  | 1,606 |  |  |  | 5,141 |
Fixed deposits |  |  | 6,097 |  |  |  | — |
|  |  | 7,703 |  |  |  | 5,141 |
The above balances that are not denominated in the functional currency are as follows:
|  | As of 31 March 2025 |  |  | As of 31 March 2026 |
|  | USD’000 |  |  | USD’000 |
Hong Kong Dollar |  |  | 82 |  |  |  | 1 |
Indonesia Rupiah |  |  | 44 |  |  |  | 55 |
Euro |  |  | 98 |  |  |  | 296 |
Singapore Dollar |  |  | 18 |  |  |  | 36 |
As at end of reporting period, management considers the ECL for cash and cash equivalents is insignificant. Information of financial risks of the cash and cash equivalents were disclosed in Note 28 to the financial statements.

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- Definition The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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