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Right-of-use assets | 12 Months Ended
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Mar. 31, 2026
Disclosure of quantitative information about leases for lessee [abstract] |
Right-of-use assets |
6. | Right-of-use assets
Information about leases for which the Group is lessees are presented below: Schedule of right of use assets
|  | Commercial premises |
|  | USD |
Cost |  |  |  |
As at April 1, 2024 |  |  | 1,396,730 |
Additions |  |  | 921,737 |
Derecognition arising from lease termination |  |  | (269,876 | )
Exchange difference |  |  | 103,211 |
As at March 31, 2025/April 1, 2025 |  |  | 2,151,802 |
Right of use assets at cost |  |  | 2,151,802 |
Exchange difference |  |  | (469,369 | )
As at March 31, 2026 |  |  | 1,682,433 |
Right of use assets at cost |  |  | 1,682,433 |
Accumulated amortisation |  |  |  |
As at April 1, 2024 |  |  | 916,607 |
Charge for the financial year |  |  | 500,144 |
Derecognition arising from lease termination |  |  | (269,876 | )
Exchange difference |  |  | 64,772 |
As at March 31, 2025/April 1, 2025 |  |  | 1,211,647 |
Right of use assets accumulated amortization |  |  | 1,211,647 |
Charge for the financial year |  |  | 474,871 |
Exchange difference |  |  | (537,578 | )
As at March 31, 2026 |  |  | 1,148,940 |
Right of use assets accumulated amortization |  |  | 1,148,940 |
Carrying amount |  |  |  |
As at March 31, 2026 |  |  | 533,493 |
As at March 31, 2025 |  |  | 940,155 |
The Group leases commercial premises, some of which include options to extend or terminate the leases. Management has assessed these options on a lease-by-lease basis and has excluded extension periods and early termination clauses from the lease term where it is not reasonably certain that the respective options will be exercised. Accordingly, the related lease liabilities and right-of-use assets have been measured based on the lease term excluding such optional periods.

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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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