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v3.26.1

Consolidated and Combined Statements of Changes in Equity - USD ($) | Ordinary shares [member] | Shares Application Money [member] | Reserve of Change in Value of Merger Reserves [member] | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member] | Reserve of change in value of foreign currency basis spreads [member] | Retained earnings [member] | Equity attributable to owners of parent [member] | Non-controlling interests [member] | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Mar. 31, 2023 | $ 11,127,521 | $ 109,074 | $ (3,067,047) |  | $ (124,413) | $ (6,351,762) | $ 1,693,373 | $ (24,934) | $ 1,668,439
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Issuance of shares pursuant to investment in combining entities | 2,404,086 | (109,074) |  |  |  |  | 2,295,012 |  | 2,295,012
Arising from part dilution of equity interest in a subsidiary |  |  |  |  |  | 4,122 | 4,122 | (4,122) |
Loss for the financial year |  |  |  |  |  | (2,304,026) | (2,304,026) | (87,135) | (2,391,161)
Other comprehensive income (loss) |  |  |  |  | (121,298) |  | (121,298) |  | (121,298)
Total comprehensive income/(loss) for the financial year |  |  |  |  | (121,298) | (2,304,026) | (2,425,324) | (87,135) | (2,512,459)
Balance at Mar. 31, 2024 | 13,531,607 |  | (3,067,047) |  | (245,711) | (8,651,666) | 1,567,183 | (116,191) | 1,450,992
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Issuance of shares pursuant to investment in combining entities | (13,531,027) |  | 13,531,027 |  |  |  |  |  |
Loss for the financial year |  |  |  |  |  | (2,513,573) | (2,513,573) | (111,165) | (2,624,738)
Other comprehensive income (loss) |  |  |  |  | 57,830 |  | 57,830 |  | 57,830
Total comprehensive income/(loss) for the financial year |  |  |  |  | 57,830 | (2,513,573) | (2,455,743) | (111,165) | (2,566,908)
Balance at Mar. 31, 2025 | 580 |  | 10,463,980 |  | (187,881) | (11,165,239) | (888,560) | (227,356) | (1,115,916)
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |
Issuance of shares pursuant to investment in combining entities | 16,609 |  |  |  |  |  | 16,609 |  | 16,609
Loss for the financial year |  |  |  |  |  | (2,008,428) | (2,008,428) | (78,027) | (2,086,455)
Other comprehensive income (loss) |  |  |  | (76,988) | (182,082) |  | (259,070) |  | (259,070)
Total comprehensive income/(loss) for the financial year |  |  |  | (76,988) | (182,082) | (2,008,428) | (2,267,498) | (78,027) | (2,345,525)
Adjustment on acquisition of subsidiaries | (580) |  |  |  |  |  | (580) |  | (580)
Effect on merger acquisition |  |  | 215,380 |  |  |  | 215,380 |  | 215,380
Issuance of shares during the financial year | 31 |  |  |  |  |  | 31 |  | 31
Balance at Mar. 31, 2026 | $ 16,640 |  | $ 10,679,360 | $ (76,988) | $ (369,963) | $ (13,173,667) | $ (2,924,618) | $ (305,383) | $ (3,230,001)

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