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Trade and Other Payables | 12 Months Ended
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Mar. 31, 2026
Trade and Other Payables [Abstract] |
TRADE AND OTHER PAYABLES |
12 | TRADE AND OTHER PAYABLES
|  | As of 31 March 2025 |  |  | As of 31 March 2026 |
|  | USD’000 |  |  | USD’000 |
Trade payables – third parties |  |  | 3,290 |  |  |  | 5,826 |
Other payables – third parties |  |  | 506 |  |  |  | 664 |
Other tax payable |  |  | 46 |  |  |  | 47 |
VAT payable |  |  | 148 |  |  |  | 87 |
Accruals |  |  | 1,403 |  |  |  | 1,043 |
Total trade and other payables |  |  | 5,393 |  |  |  | 7,667 |
Trade payables are non-interest bearing and the normal credit terms granted to the Company ranged from 30 to 60 days (March 31, 2025: 30 to 60 days) from the date of invoice. Other payables consist of payable to a third party and advance payments. Both account balance are expected to be paid or satisfy the performance within the next 12 months and interest free. Accruals consist mainly of accrued commission charged, accrued service fees and provisions for staff severance. Information of financial risks of the trade and other payables were disclosed in Note 28 to the financial statements.

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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