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Inventories | 12 Months Ended
--- | ---
Mar. 31, 2026
Disclosure Of Inventories Abstract |
Inventories |
10. | Inventories
Schedule of inventories
|  | 2026 |  |  | 2025 |
|  | USD |  |  | USD |
Trading |  |  |  |  |  |  |  |
Chemical reagents and products |  |  | 197,004 |  |  |  | 288,937 |
Medical substances and chemical stocks |  |  | 79,779 |  |  |  | 196,558 |
Inventories of Trading At cost |  |  | 276,783 |  |  |  | 485,495 |
Consumables |  |  |  |  |  |  |  |
Beauty and healthcare product |  |  | 138,689 |  |  |  | 15,104 |
Work-in-progress |  |  |  |  |  |  |  |
Stem cells |  |  | 68,196 |  |  |  | 55,616 |
Finished goods |  |  |  |  |  |  |  |
Stem cells |  |  | 9,209 |  |  |  | - |
Inventories |  |  | 492,877 |  |  |  | 556,215 |
The cost of inventories recognised by the Group as an expense during the financial year is USD1,129,660 (2025: USD833,774). The allowance for slow moving inventories provided during the financial year is USD67,558 (2025: Nil).

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