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Financial Instruments | 12 Months Ended
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Mar. 31, 2026
Financial Instruments [Abstract] |
FINANCIAL INSTRUMENTS |
27 | FINANCIAL INSTRUMENTS
Categories of financial instruments The following table sets out the financial instruments as at the end of the reporting period:
|  | As of March 31, 2025 |  |  | As of March 31, 2026 |
|  | USD’000 |  |  | USD’000 |
Financial assets |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |
Other investments |  |  | 1,000 |  |  |  | 5 |
Financial assets at amortized cost |  |  |  |  |  |  |  |
Trade and other receivables, net prepayment |  |  | 10,154 |  |  |  | 11,236 |
Amounts due from related parties |  |  | 235 |  |  |  | 1,341 |
Cash and cash equivalents |  |  | 7,703 |  |  |  | 5,141 |
|  |  | 18,092 |  |  |  | 17,718 |
Financial liabilities |  |  |  |  |  |  |  |
Financial liabilities at amortized cost |  |  |  |  |  |  |  |
Trade and other payables |  |  | 4,804 |  |  |  | 6,963 |
Amount due to related parties |  |  | 125 |  |  |  | — |
Amount due to directors |  |  | 3 |  |  |  | 3 |
Amount due to shareholders |  |  | 52 |  |  |  | — |
Lease liabilities |  |  | 1,681 |  |  |  | 1,542 |
|  |  | 6,665 |  |  |  | 8,508 |
| (a) | Methods and assumptions used to estimate fair value
The carrying amounts of financial assets and financial liabilities, such as trade and other receivables, amounts due from related parties, trade and other payables, amount due to directors and amount due to shareholders are reasonable approximation of fair value due to their short-term nature.

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- Definition The disclosure of derivative financial instruments. [Refer: Derivatives [member]] + 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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- References No definition available. + Details
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