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Lease liabilities | 12 Months Ended
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Mar. 31, 2026
Lease liabilities [abstract] |
Lease liabilities |
18. | Lease liabilities
Schedule of lease liabilities
|  | 2026 |  |  | 2025 |
|  | USD |  |  | USD |
As at April 1 |  |  | 961,875 |  |  |  | 500,308 |
Additions |  |  | - |  |  |  | 921,737 |
Accretion of interest |  |  | 50,459 |  |  |  | 48,245 |
Payments |  |  | (453,062 | ) |  |  | (508,415 | )
As at March 31 |  |  |  |  |  |  |  |
As at March 31 |  |  | 559,272 |  |  |  | 961,875 |
The maturity analysis of the lease liabilities are as follows: Schedule of maturity analysis
|  | 2026 |  |  | 2025 |
|  | USD |  |  | USD |
Minimum lease payments: |  |  |  |  |  |  |  |
Less than one year |  |  | 405,346 |  |  |  | 499,557 |
Later than one year but not later than five years |  |  | 181,428 |  |  |  | 463,873 |
More than five years |  |  | - |  |  |  | 71,705 |
Total minimum lease payments |  |  | 586,774 |  |  |  | 1,035,135 |
Less: Unearned interest |  |  | (27,502 | ) |  |  | (73,260 | )
Present value of lease liabilities |  |  | 559,272 |  |  |  | 961,875 |
The lease liabilities component is analysed as follows: Schedule of lease liabilities
|  | 2026 |  |  | 2025 |
|  | USD |  |  | USD |
Current |  |  | 382,862 |  |  |  | 223,630 |
Non-current |  |  | 176,410 |  |  |  | 738,245 |
Total lease liabilities |  |  | 559,272 |  |  |  | 961,875 |
The Group does not face a significant liquidity risk with regard to its lease liabilities. The lease liabilities comprise of commercial premises. The Group applied the incremental borrowing rate to the lease liabilities of 6.65% (2025: 6.65%) per annum. The total cash outflows for lease amounted to USD405,224 (2025: USD462,955).

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