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v3.26.1

Right-of-Use Assets | 12 Months Ended
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Mar. 31, 2026
Right-of-Use Assets [Abstract] |
RIGHT-OF-USE ASSETS |
5 | RIGHT-OF-USE ASSETS
|  | 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 |
The right-of-use assets represent lease agreements entered into by the Company for the use of motor vehicle and office premises. Lease agreements for rent of office premises are entered into with Salim Podiono, who is the shareholder and Commissioner of the Company. The principal depreciation period are as follows:
Office premises (Note 26) |  | over the lease period of 5 years
Motor vehicle |  | over the lease period of 2 years

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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_53&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115&doctype=Standard -URIDate 2025-03-27 + Details
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