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v3.26.1

Schedule of operating segments (Details) - USD ($) | 12 Months Ended
--- | ---
Mar. 31, 2026 | Mar. 31, 2025 | Mar. 31, 2024
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | $ 4,856,320 | $ 3,371,037 | $ 2,403,552
Profit/(Loss) from operations | (2,030,859) | (2,480,893) | (2,355,731)
Finance costs | (50,459) | (48,283) | (42,844)
Profit/(Loss) before tax | (2,081,318) | (2,529,176) | (2,398,575)
Income tax expense | (5,137) | (95,562) | 7,414
Loss for the financial year | (2,086,455) | (2,624,738) | (2,391,161)
Segment assets | 6,969,390 | 7,133,637 |
Amortisation of right-of-use assets | 474,871 | 500,144 | 403,019
Additional of property, plant and equipment | 56,413 | 83,772 | 221,317
Depreciation of property, plant and equipment | 481,173 | 465,287 | 455,613
Finance income | 3,856 | 123 |
Finance costs | 50,459 | 48,283 | 42,844
Share of results in associates | 14,449 | (10,760) | 3,421
Segment liabilities | 10,199,391 | 8,249,553 |
Depreciation of property, plant and equipment |  |  | 14,083
Elimination of intersegment amounts [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | (793,530) | (736,233) | (652,366)
Profit/(Loss) from operations | (4,131) |  |
Finance costs | 6,704 |  |
Profit/(Loss) before tax | 2,573 |  |
Income tax expense |  |  |
Loss for the financial year | 2,573 |  |
Segment assets | (13,695,022) | (8,892,075) | (6,543,765)
Segment liabilities | (13,509,469) |  |
Amortisation of intangible assets |  |  |
Amortisation of right-of-use assets | (46,935) |  |
Additional of property, plant and equipment |  |  |
Depreciation of property, plant and equipment |  |  |
Finance income |  |  |
Finance costs | (6,704) |  |
Share of results in associates |  |  |
Other material non cash items |  |  |
Segment liabilities |  | (8,666,225) | (6,383,376)
Depreciation of property, plant and equipment |  |  |
Operating segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 4,856,320 | 3,371,037 | 2,403,552
Profit/(Loss) from operations | (2,030,859) | (2,480,893) | (2,355,731)
Finance costs | (50,459) | (48,283) | (42,844)
Profit/(Loss) before tax | (2,081,318) | (2,529,176) | (2,398,575)
Income tax expense | (5,137) | (95,562) | 7,414
Loss for the financial year | (2,086,455) | (2,624,738) | (2,391,161)
Segment assets | 6,969,390 | 7,133,637 | 6,700,933
Segment liabilities | 10,199,391 |  |
Amortisation of intangible assets | 173,451 | 163,093 | 44,807
Amortisation of right-of-use assets | 474,871 | 500,144 | 403,019
Additional of property, plant and equipment | 56,413 | 83,772 | 455,613
Depreciation of property, plant and equipment | 481,173 | 465,287 |
Finance income | (3,865) | (123) |
Finance costs | 50,459 | 48,283 | 42,844
Share of results in associates | (14,449) | 10,760 | (3,421)
Other material non cash items | (951,708) |  |
Segment liabilities |  | 8,249,553 | 5,249,941
Depreciation of property, plant and equipment |  |  | 14,083
Medical and wellness segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 4,609,958 | 3,396,367 | 2,577,255
Profit/(Loss) from operations | 240,038 | 32,555 | (381,848)
Finance costs | (25,509) | (22,825) | (6,944)
Profit/(Loss) before tax | 214,529 | 9,730 | (388,792)
Income tax expense | (4,724) | (93,487) | 7,414
Loss for the financial year | 209,805 | (83,757) | (381,378)
Segment assets | 2,539,043 | 2,507,576 | 1,888,659
Segment liabilities | 3,333,502 |  |
Amortisation of intangible assets | 35 |  | 31
Amortisation of right-of-use assets | 215,529 | 199,618 | 141,762
Additional of property, plant and equipment | 12,119 | 35,675 | 67,906
Depreciation of property, plant and equipment | 58,695 | 58,580 |
Finance income |  |  |
Finance costs | 25,509 | 22,825 | 6,944
Share of results in associates |  |  |
Other material non cash items | 37,503 |  |
Segment liabilities |  | 3,432,954 | 2,676,331
Depreciation of property, plant and equipment |  |  | 14,083
Life science segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 939,747 | 613,490 | 393,419
Profit/(Loss) from operations | (972,776) | (977,212) | (1,130,176)
Finance costs | (22,908) | (6,253) | (12,240)
Profit/(Loss) before tax | (995,684) | (983,465) | (1,142,416)
Income tax expense | (413) | (2,075) |
Loss for the financial year | (996,097) | (985,540) | (1,142,416)
Segment assets | 3,457,093 | 3,628,762 | 2,893,474
Segment liabilities | 8,281,804 |  |
Amortisation of intangible assets |  |  |
Amortisation of right-of-use assets | 142,563 | 121,530 | 117,110
Additional of property, plant and equipment | 5,238 | 41,989 | 370,197
Depreciation of property, plant and equipment | 398,211 | 386,024 |
Finance income |  |  |
Finance costs | 22,908 | 6,253 | 12,240
Share of results in associates |  |  |
Other material non cash items | 63,638 |  |
Segment liabilities |  | 7,084,309 | 5,194,755
Depreciation of property, plant and equipment |  |  |
All other segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 100,145 | 97,413 | 85,244
Profit/(Loss) from operations | (1,293,990) | (1,536,236) | (843,707)
Finance costs | (8,746) | (19,205) | (23,660)
Profit/(Loss) before tax | (1,302,736) | (1,555,441) | (867,367)
Income tax expense |  |  |
Loss for the financial year | (1,302,736) | (1,555,441) | (867,367)
Segment assets | 14,688,276 | 9,889,374 | 8,462,565
Segment liabilities | 12,093,554 |  |
Amortisation of intangible assets | 173,416 | 163,093 | 44,776
Amortisation of right-of-use assets | 163,714 | 178,996 | 144,147
Additional of property, plant and equipment | 39,056 | 6,108 | 17,510
Depreciation of property, plant and equipment | 23,997 | 20,683 |
Finance income | (3,865) | (123) |
Finance costs | 8,746 | 19,205 | 23,660
Share of results in associates | (14,449) | 10,760 | (3,421)
Other material non cash items | (1,052,849) |  |
Segment liabilities |  | 6,398,515 | 3,762,231
Depreciation of property, plant and equipment |  |  |
External sales [member] | Elimination of intersegment amounts [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue |  |  |
External sales [member] | Operating segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 4,856,320 | 3,371,037 | 2,403,552
External sales [member] | Medical and wellness segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 4,496,766 | 3,353,006 | 2,390,113
External sales [member] | Life science segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 344,518 | 1,824 | 523
External sales [member] | All other segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 15,036 | 16,207 | 12,916
Inter segment sales [member] | Elimination of intersegment amounts [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | (793,530) | (736,233) | (652,366)
Inter segment sales [member] | Operating segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue |  |  |
Inter segment sales [member] | Medical and wellness segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 113,192 | 43,361 | 187,142
Inter segment sales [member] | Life science segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | 595,229 | 611,666 | 392,896
Inter segment sales [member] | All other segments [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Total revenue | $ 85,109 | $ 81,206 | $ 72,328

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