XML 71 R30.htm IDEA: XBRL DOCUMENT
v3.26.1

Income Tax Expenses | 12 Months Ended
--- | ---
Mar. 31, 2026
Income Tax Expenses [Abstract] |
INCOME TAX EXPENSES |
24 | INCOME TAX EXPENSES
|  | March 31, 2024 |  |  | March 31, 2025 |  |  | March 31, 2026 |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |
Current tax expense based on profit for the financial year |  |  | 705 |  |  |  | 800 |  |  |  | 278 |
Tax expense is calculated at the rate prevailing in the respective jurisdictions of the Company’s operations. The numerical reconciliations between the tax expense and the product of accounting profit multiplied by the applicable tax rates of the Company are as follows:
|  | March 31, 2024 |  |  | March 31, 2025 |  |  | March 31, 2026 |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |
Profit before income taxes |  |  | 3,989 |  |  |  | 3,619 |  |  |  | 263 |
Tax at statutory tax rate |  |  | 671 |  |  |  | 733 |  |  |  | 43 |
Tax effects in respect of : |  |  |  |  |  |  |  |  |  |  |  |
- Non-deductible expenses |  |  | 34 |  |  |  | 67 |  |  |  | 235 |
|  |  | 705 |  |  |  | 800 |  |  |  | 278 |

X
- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfIncomeTaxExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration