XML 72 R31.htm IDEA: XBRL DOCUMENT
v3.26.1

Earnings/(Loss) Per Share | 12 Months Ended
--- | ---
Mar. 31, 2026
Earnings/(Loss) Per Share [Abstract] |
EARNINGS/(LOSS) PER SHARE |
25 | EARNINGS/(LOSS) PER SHARE
| (a) | Basic
Basic earnings/(loss) per ordinary share for the financial year ended are calculated by dividing earnings/(loss) for the financial year attributable to equity holders of the parent by the weighted average number of ordinary shares outstanding during the financial year.
|  | For the financial year end |
|  | March 31, 2024 |  |  | March 31, 2025 |  |  | March 31, 2026 |
|  | USD |  |  | USD |  |  | USD |
Profit/(Loss) for the financial year attributable to the owners of the Company |  |  | 3,281,352 |  |  |  | 2,815,261 |  |  |  | (15,501 | )
Weighted average number of ordinary shares in issue |  |  | 22,500,000 |  |  |  | 23,342,466 |  |  |  | 25,000,000 |
Basic earnings/(loss) per ordinary share |  |  | 0.15 |  |  |  | 0.12 |  |  |  | (0.01 | )
| (b) | Diluted
Diluted earnings (loss) per ordinary share for the financial year is calculated by dividing the earnings/(loss) for the financial year attributable to equity holders of the parent by the weighted average number of ordinary shares outstanding during the financial year adjusted for the effects of dilutive potential ordinary shares. For the year ended March 31, 2026, the outstanding warrants were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive due to the Company’s net loss. For the year ended March 31, 2025, the outstanding warrants were excluded from the calculation of diluted earnings per share because the average market price of the Company’s common stock was below the exercise price of the warrants.

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfEarningsPerShareExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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