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Lease Liabilities (Tables) | 12 Months Ended
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Mar. 31, 2026
Lease Liabilities [Abstract] |
Schedule of Lease Liabilities |
|  | As of 31 March 2025 |  |  | As of 31 March 2026 |
|  | USD’000 |  |  | USD’000 |
Maturity analysis |  |  |  |  |  |  |  |
Year 1 |  |  | 473 |  |  |  | 564 |
Year 2 |  |  | 473 |  |  |  | 650 |
Year 3 |  |  | 473 |  |  |  | 466 |
Year 4 |  |  | 473 |  |  |  | — |
Less: Future interest expense |  |  | (211 | ) |  |  | (138 | )
|  |  | 1,681 |  |  |  | 1,542 |
Analyzed as: |  |  |  |  |  |  |  |
Current |  |  | 382 |  |  |  | 487 |
Non-current |  |  | 1,299 |  |  |  | 1,055 |
|  |  | 1,681 |  |  |  | 1,542 |
Schedule of Movements of Lease Liabilities | The movements of lease liabilities during the financial period are as follows:
|  | As of 31 March 2025 |  |  | As of 31 March 2026 |
|  | USD’000 |  |  | USD’000 |
As at 1 April |  |  | — |  |  |  | 1,681 |
Interest charged for the year |  |  | 116 |  |  |  | 93 |
Additions |  |  | 2,043 |  |  |  | 278 |
Exchange differences |  |  | (1 | ) |  |  | (27 | )
Payments of: |  |  |  |  |  |  |  |
- Principal |  |  | (361 | ) |  |  | (390 | )
- Interest expense |  |  | (116 | ) |  |  | (93 | )
As at 31 March |  |  | 1,681 |  |  |  | 1,542 |
Schedule of Expenses Relating to Leases of Low-Value Assets and Short-Term Leases | Expenses relating to leases of low-value assets and short-term leases (included in other expenses) are as follows:
|  | March 31, 2024 |  |  | March 31, 2025 |  |  | March 31, 2026 |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |
Rental expenses on: |  |  |  |  |  |  |  |  |
Equipment |  |  | 2 |  |  |  | 2 |  |  |  | 2 |
Premises |  |  | 200 |  |  |  | 58 |  |  |  | 50 |
Total |  |  | 202 |  |  |  | 60 |  |  |  | 52 |

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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_97&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 124 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_124&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 124 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_124&doctype=Standard -URIDate 2025-03-27 + Details
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