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v3.26.1

Schedule of detailed information about property plant and equipment (Details) - USD ($) | 12 Months Ended
--- | ---
Mar. 31, 2026 | Mar. 31, 2025
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | $ 2,378,025 |
As at March 31, 2026 | 2,161,206 | $ 2,378,025
Property,plant and equipment, carrying amount | 2,161,206 | 2,378,025
Fixtures and fittings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 17,954 | 22,670
Office equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 28,572 | 34,151
Medical Equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 7,765 | 11,590
Computer equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 138,670 | 110,406
Renovation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 195,472 | 235,131
Laboratory [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 1,255,123 | 1,387,443
Aircraft [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 2,685 | 2,796
Mobile device [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 328 | 379
Laboratory Equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 350,965 | 389,256
Machinery [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 130,753 | 140,214
Computer and ICT [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 8,482 | 12,392
Signboard [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount | 24,437 | 31,597
Motor vehicles [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property,plant and equipment, carrying amount |  |
Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 4,882,975 | 4,497,090
Additions | 56,413 | 83,772
Exchange difference | 469,338 | 302,113
Reclassification |  |
As at March 31, 2026 | 5,408,726 | 4,882,975
Gross carrying amount [member] | Fixtures and fittings [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 76,963 | 70,263
Additions |  | 1,969
Exchange difference | 7,356 | 4,731
Reclassification |  |
As at March 31, 2026 | 84,319 | 76,963
Gross carrying amount [member] | Office equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 102,866 | 89,925
Additions | 564 | 6,822
Exchange difference | 9,859 | 6,119
Reclassification |  |
As at March 31, 2026 | 113,289 | 102,866
Gross carrying amount [member] | Medical Equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 23,694 | 22,208
Additions |  |
Exchange difference | 2,265 | 1,486
Reclassification |  |
As at March 31, 2026 | 25,959 | 23,694
Gross carrying amount [member] | Computer equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 208,656 | 187,568
Additions | 40,013 | 8,413
Exchange difference | 21,770 | 12,675
Reclassification |  |
As at March 31, 2026 | 270,439 | 208,656
Gross carrying amount [member] | Renovation [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 653,039 | 612,090
Additions | 2,712 |
Exchange difference | 62,548 | 40,949
Reclassification |  |
As at March 31, 2026 | 718,299 | 653,039
Gross carrying amount [member] | Laboratory [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 2,290,580 | 2,146,949
Additions |  |
Exchange difference | 218,957 | 143,631
Reclassification | (34,959) |
As at March 31, 2026 | 2,474,578 | 2,290,580
Gross carrying amount [member] | Aircraft [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 3,779 | 1,121
Additions |  | 2,545
Exchange difference | 362 | 113
Reclassification |  |
As at March 31, 2026 | 4,141 | 3,779
Gross carrying amount [member] | Mobile device [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 1,207 | 1,132
Additions |  |
Exchange difference | 116 | 75
Reclassification |  |
As at March 31, 2026 | 1,323 | 1,207
Gross carrying amount [member] | Laboratory Equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 854,569 | 767,253
Additions | 1,925 | 35,455
Exchange difference | 85,034 | 51,861
Reclassification | 34,959 |
As at March 31, 2026 | 976,487 | 854,569
Gross carrying amount [member] | Machinery [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 335,399 | 289,977
Additions | 11,199 | 25,639
Exchange difference | 32,572 | 19,783
Reclassification |  |
As at March 31, 2026 | 379,170 | 335,399
Gross carrying amount [member] | Computer and ICT [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 16,771 | 12,932
Additions |  | 2,929
Exchange difference | (1,654) | 910
Reclassification |  |
As at March 31, 2026 | 15,117 | 16,771
Gross carrying amount [member] | Signboard [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 46,860 | 43,922
Additions |  |
Exchange difference | 4,478 | 2,938
Reclassification |  |
As at March 31, 2026 | 51,338 | 46,860
Gross carrying amount [member] | Motor vehicles [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 268,592 | 251,750
Additions |  |
Exchange difference | 25,675 | 16,842
Reclassification |  |
As at March 31, 2026 | 294,267 | 268,592
Accumulated Depreciation [Member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 2,405,950 | 1,905,229
Exchange difference | 261,397 | 134,434
As at March 31, 2026 | 3,247,520 | 2,405,950
Charge for the financial year | 481,173 | 465,287
Accumulated Depreciation [Member] | Fixtures and fittings [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 54,293 | 43,952
Exchange difference | 5,489 | 3,051
As at March 31, 2026 | 66,365 | 54,293
Charge for the financial year | 6,583 | 7,290
Accumulated Depreciation [Member] | Office equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 68,715 | 56,547
Exchange difference | 6,979 | 3,907
As at March 31, 2026 | 84,717 | 68,715
Charge for the financial year | 9,023 | 8,261
Accumulated Depreciation [Member] | Medical Equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 12,104 | 6,904
Exchange difference | 1,374 | 531
As at March 31, 2026 | 18,194 | 12,104
Charge for the financial year | 4,716 | 4,669
Accumulated Depreciation [Member] | Computer equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 98,250 | 73,143
Exchange difference | 10,215 | 5,191
As at March 31, 2026 | 131,769 | 98,250
Charge for the financial year | 23,304 | 19,916
Accumulated Depreciation [Member] | Renovation [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 417,908 | 335,735
Exchange difference | 42,782 | 23,342
As at March 31, 2026 | 522,827 | 417,908
Charge for the financial year | 62,137 | 58,831
Accumulated Depreciation [Member] | Laboratory [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 903,137 | 631,811
Exchange difference | 96,364 | 45,650
As at March 31, 2026 | 1,219,455 | 903,137
Charge for the financial year | 219,954 | 225,676
Accumulated Depreciation [Member] | Aircraft [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 983 | 648
Exchange difference | 109 | 49
As at March 31, 2026 | 1,456 | 983
Charge for the financial year | 364 | 286
Accumulated Depreciation [Member] | Mobile device [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 828 | 699
Exchange difference | 82 | 49
As at March 31, 2026 | 995 | 828
Charge for the financial year | 85 | 80
Accumulated Depreciation [Member] | Laboratory Equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 465,313 | 343,502
Exchange difference | 49,757 | 24,441
As at March 31, 2026 | 625,522 | 465,313
Charge for the financial year | 110,452 | 97,370
Accumulated Depreciation [Member] | Machinery [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 195,185 | 152,292
Exchange difference | 20,167 | 10,670
As at March 31, 2026 | 248,417 | 195,185
Charge for the financial year | 33,065 | 32,223
Accumulated Depreciation [Member] | Computer and ICT [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 4,379 | 2,645
Exchange difference | 499 | 200
As at March 31, 2026 | 6,635 | 4,379
Charge for the financial year | 1,757 | 1,534
Accumulated Depreciation [Member] | Signboard [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 15,263 | 5,601
Exchange difference | 1,905 | 511
As at March 31, 2026 | 26,901 | 15,263
Charge for the financial year | 9,733 | 9,151
Accumulated Depreciation [Member] | Motor vehicles [member] |  |
IfrsStatementLineItems [Line Items] |  |
As at March 31, 2025/April 1, 2025 | 268,592 | 251,750
Exchange difference | 25,675 | 16,842
As at March 31, 2026 | 294,267 | 268,592
Charge for the financial year |  |

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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_i&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 200 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_i&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 200 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_i&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&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 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&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 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_a&doctype=Standard -URIDate 2025-03-27 + Details
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