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v3.26.1

Right-of-Use Assets (Tables) | 12 Months Ended
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Mar. 31, 2026
Right-of-Use Assets [Abstract] |
Schedule of Right-of-Use Assets Represent Non-Cancellable Operating Lease Agreements |
|  | Motor Vehicle |  |  | Office premise |  |  | Total |
|  | USD’000 |  |  | USD’000 |  |  | USD’000 |
Cost |  |  |  |  |  |  |  |  |
As of 1 April 2024 |  |  | 24 |  |  |  | — |  |  |  | 24 |
Additions |  |  | — |  |  |  | 1,979 |  |  |  | 1,979 |
Derecognition upon expiry of lease tenure |  |  | (22 | ) |  |  | — |  |  |  | (22 | )
Exchange differences |  |  | (2 | ) |  |  | — |  |  |  | (2 | )
As of 31 March 2025 |  |  | — |  |  |  | 1,979 |  |  |  | 1,979 |
Additions |  |  | 24 |  |  |  | 262 |  |  |  | 286 |
Exchange differences |  |  | — |  |  |  | (40 | ) |  |  | (40 | )
As of 31 March 2026 |  |  | 24 |  |  |  | 2,201 |  |  |  | 2,225 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |
As of 1 April 2024 |  |  | (7 | ) |  |  | — |  |  |  | (7 | )
Depreciation charge |  |  | — |  |  |  | (412 | ) |  |  | (412 | )
Transfer |  |  | 7 |  |  |  | — |  |  |  | 7 |
Exchange differences |  |  | — |  |  |  | 13 |  |  |  | 13 |
As of 31 March 2025 |  |  | — |  |  |  | (399 | ) |  |  | (399 | )
Depreciation charge |  |  | (2 | ) |  |  | (415 | ) |  |  | (417 | )
Exchange differences |  |  | — |  |  |  | 17 |  |  |  | 17 |
As of 31 March 2026 |  |  | (2 | ) |  |  | (797 | ) |  |  | (799 | )
Carrying amount |  |  |  |  |  |  |  |  |  |  |  |
As of 31 March 2025 |  |  | — |  |  |  | 1,580 |  |  |  | 1,580 |
As of 31 March 2026 |  |  | 22 |  |  |  | 1,404 |  |  |  | 1,426 |

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- Definition The disclosure of the reconciliation of changes in property, plant and equipment, including right-of-use assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 + Details
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