XML 135 R54.htm IDEA: XBRL DOCUMENT
v3.26.1

Related party transactions (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2026
Disclosure of transactions between related parties [abstract] |
Schedule of consolidated financial statements the related party transactions | Schedule of consolidated financial statements the related party transactions
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |  |  | USD |
Associates: |  |  |  |  |  |  |  |  |  |  |  |
Alps Globemedics |  |  |  |  |  |  |  |  |  |  |  |
Agent commission |  |  | 105,050 |  |  |  | 196,531 |  |  |  | 120,189 |
Management fee income |  |  | 14,185 |  |  |  | 13,534 |  |  |  | 12,916 |
Related party: |  |  |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |  |  |
Agent commission |  |  | 13,333 |  |  |  | 45,590 |  |  |  | 18,102 |
Management fee income |  |  | - |  |  |  | - |  |  |  | 12,916 |
Patent License Agreement * |  |  | - |  |  |  |  |  |  |  | 707,028 |
Major shareholder |  |  |  |  |  |  |  |  |  |  |  |
Sale of cellular therapy |  |  | 32,783 |  |  |  | 13,042 |  |  |  | - |
* | During the financial year ended March 31, 2024, the Company entered into a Patent License Agreement with a director of the Company, wherein the director shall grant to the Company an exclusive, royalty-free and non-transferable right and license all the patents stated in the agreement.
Schedule of key management personnel | Schedule of key management personnel
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |  |  | USD |
Fee |  |  | 34,659 |  |  |  | 79,998 |  |  |  | 71,811 |
Salaries and other emoluments |  |  | 349,783 |  |  |  | 185,871 |  |  |  | 162,726 |
Defined contribution plans |  |  | 32,078 |  |  |  | 20,555 |  |  |  | 19,255 |
Total |  |  | 416,520 |  |  |  | 286,414 |  |  |  | 253,792 |

X
- Definition The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] + 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
Name: | ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2025-01-01 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2025-en-r&anchor=para_18&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 230 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_230&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 230 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_230&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration