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v3.26.1

Property, Plant and Equipment | 12 Months Ended
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Mar. 31, 2026
Property, Plant and Equipment [Abstract] |
PROPERTY, PLANT AND EQUIPMENT |
4 | PROPERTY, PLANT AND EQUIPMENT
|  | Computer equipment |  |  | Motor Vehicle |  |  | Furniture and Fittings |  |  | Machinery and Equipment |  |  | Total |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |  |  | USD’000 |  |  | USD’000 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of 1 April 2024 |  |  | 95 |  |  |  | 106 |  |  |  | 37 |  |  |  | 62 |  |  |  | 300 |
Additions |  |  | 10 |  |  |  | — |  |  |  | 21 |  |  |  | 41 |  |  |  | 72 |
Transfer |  |  | — |  |  |  | 22 |  |  |  | — |  |  |  | — |  |  |  | 22 |
Exchange differences |  |  | (4 | ) |  |  | (4 | ) |  |  | (2 | ) |  |  | (3 | ) |  |  | (13 | )
As of 31 March 2025 |  |  | 101 |  |  |  | 124 |  |  |  | 56 |  |  |  | 100 |  |  |  | 381 |
Additions |  |  | — |  |  |  | — |  |  |  | 78 |  |  |  | 16 |  |  |  | 94 |
Exchange differences |  |  | — |  |  |  | (2 | ) |  |  | (1 | ) |  |  | (2 | ) |  |  | (5 | )
As of 31 March 2026 |  |  | 101 |  |  |  | 122 |  |  |  | 133 |  |  |  | 114 |  |  |  | 470 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of 1 April 2024 |  |  | (70 | ) |  |  | (84 | ) |  |  | (20 | ) |  |  | (28 | ) |  |  | (202 | )
Depreciation charged |  |  | (12 | ) |  |  | (16 | ) |  |  | (9 | ) |  |  | (10 | ) |  |  | (47 | )
Transfer |  |  | — |  |  |  | (7 | ) |  |  | — |  |  |  | — |  |  |  | (7 | )
Exchange differences |  |  | 3 |  |  |  | 5 |  |  |  | 5 |  |  |  | (2 | ) |  |  | 11 |
As of 31 March 2025 |  |  | (79 | ) |  |  | (102 | ) |  |  | (24 | ) |  |  | (40 | ) |  |  | (245 | )
Depreciation charged |  |  | (10 | ) |  |  | (10 | ) |  |  | (20 | ) |  |  | (12 | ) |  |  | (52 | )
Exchange differences |  |  | 8 |  |  |  | 4 |  |  |  | (4 | ) |  |  | 5 |  |  |  | 6 |
As of 31 March 2026 |  |  | (81 | ) |  |  | (108 | ) |  |  | (48 | ) |  |  | (47 | ) |  |  | (284 | )
Carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of 31 March 2025 |  |  | 22 |  |  |  | 22 |  |  |  | 32 |  |  |  | 60 |  |  |  | 136 |
As of 31 March 2026 |  |  | 20 |  |  |  | 14 |  |  |  | 85 |  |  |  | 67 |  |  |  | 186 |

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- References No definition available. + Details
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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2025-03-27 + Details
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