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Reconciliations of Liabilities Arising from Financing Activities | 12 Months Ended
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Mar. 31, 2026
Reconciliations of Liabilities Arising from Financing Activities [Abstract] |
RECONCILIATIONS OF LIABILITIES ARISING FROM FINANCING ACTIVITIES |
29 | RECONCILIATIONS OF LIABILITIES ARISING FROM FINANCING ACTIVITIES
|  | Amount due to shareholders |  |  | Amount due to Directors |  |  | Lease liabilities |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |
As of April 1, 2024 |  |  | 57 |  |  |  | — |  |  |  | — |
Additions |  |  | — |  |  |  | — |  |  |  | 2,043 |
Exchange differences |  |  | — |  |  |  | — |  |  |  | (1 | )
Interest expense |  |  | — |  |  |  | — |  |  |  | 116 |
Advances from/(Repayment to) |  |  | (5 | ) |  |  | 3 |  |  |  | (477 | )
Net changes from financing cash flows |  |  | (5 | ) |  |  | 3 |  |  |  | (361 | )
As of March 31, 2025 |  |  | 52 |  |  |  | 3 |  |  |  | 1,681 |
Additions |  |  | — |  |  |  | — |  |  |  | 278 |
Exchange differences |  |  | — |  |  |  | — |  |  |  | (27 | )
Interest expense |  |  | — |  |  |  | — |  |  |  | 93 |
Advances from/(Repayment to) |  |  | (52 | ) |  |  | — |  |  |  | (483 | )
Net changes from financing cash flows |  |  | (52 | ) |  |  | — |  |  |  | (390 | )
AS of March 31, 2026 |  |  | — |  |  |  | 3 |  |  |  | 1,542 |

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- Definition The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 11 -IssueDate 2025-01-01 -Paragraph C10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=11&code=ifrs-tx-2025-en-r&anchor=para_C10&doctype=Appendix&subtype=C -URIDate 2025-03-27 + Details
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- References No definition available. + Details
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