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SEGMENT INFORMATION
 6 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]

NOTE 16 – SEGMENT INFORMATION

 

FASB ASC 280, “Segment Reporting,” establishes standards for reporting information about reportable segments. Operating segments are defined as components of an enterprise about which separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision making group (CODM), in deciding how to allocate resources and in assessing performance. The CODM evaluates revenues and gross profits based on product lines and routes to market. The Company’s CODM is the Company’s Chief Executive Officer (CEO). The CEO reviews financial information presented on an operating segment basis for the purposes of making operating decisions and assessing financial performance. As of the date of this report and in preparation for the new and different source of revenue, the Company has determined that it operates in a single operating and reportable segment, Life Sciences segment. 

The following provides information required by ASC 280-10-50-38 “Entity-wide Information”:

 

1)The table below shows revenue reported by segment:

 

    (in thousands)  
    Three
months
ended
September 30,
2025
($)		     Three
months
ended
September 30,
2024
($)		     Six
months
ended
September 30,
2025
($)		     Six
months
ended
September 30,
2024
($)		  
                         
Life Sciences segment                        
Wellness and lifestyle     38       46       44       67  
White labeling services     153       366       475       617  
Total     191       412       519       684  

 

For information on revenue by product and service, refer to Note 2, “Summary of Significant Accounting Policies”.

 

2)The table below shows the revenue attributed to the country of domicile (U.S.) and foreign countries. Revenue is generally attributed to the geographic location of customers:

 

        (in thousands)  
Segments   Country   Three
months
ended
September 30,
2025
($)		     Six
months
ended
September 30,
2025
($)		  
                 
America   U.S.     191       519  
    Colombia     -       -  
Total         191       519  

 

        (in thousands)  
Segments   Country   Three
months
ended
September 30,
2024
($)		     Six
months
ended
September 30,
2024
($)		  
                 
America   U.S.     410       682  
    Colombia     2       2  
Total         412       684  
3)The table below shows the non-current assets other than financial instruments held in the country of domicile and foreign countries.

 

    (in thousands)  
Nature of assets   USA
(Country of
Domicile)
($)		     Foreign
Countries
(India and
Colombia)
($)		     Total
as of
September 30,
2025
($)		  
Intangible assets, net     4,879       -       4,879  
Property, plant, and equipment, net     2,114       61       2,175  
Claims and advances     410       262       672  
Operating lease asset     -       13       13  
Total non-current assets     7,403       335       7,739  

 

    (in thousands)  
Nature of assets   USA
(Country of
Domicile)
($)		     Foreign
Countries
(India and
Colombia)
($)		     Total
as of
March 31,
2025
($)		  
Intangible assets, net     1,852       -       1,852  
Property, plant, and equipment, net     3,171       49       3,220  
Claims and advances     410       271       681  
Operating lease asset     80       18       98  
Total non-current assets     5,513       338       5,851