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Related party transactions | 12 Months Ended
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Mar. 31, 2026
Disclosure of transactions between related parties [abstract] |
Related party transactions |
13. | Related party transactions
| (a) | Identify related parties
For the purposes of the consolidated financial statements, parties are considered to be related to the Group if the Group has the ability, directly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decisions, or vice versa, or where the Group and the party are subject to common control. Related parties may be individuals or other entities. Related parties also include key management personnel. Key management personnel are defined as those persons having authority and responsibility for planning, directing and controlling the activities of the Group either directly or indirectly. The key management personnel of the Group include directors of the Group.
| (b) | Significant related party transactions and balances
| (i) | Amount due from/to associates represent non-trade balances which are unsecured, interest free and receivable on demand.
13. | Related party transactions (Cont’d)
| (b) | Significant related party transactions and balances (Cont’d)
| (ii) | The amount due to director of the Group represent non-trade balances, unsecured and the principal outstanding sum which is expected to be repayable within 2 years (2025: 0 Nil). The effective interest rate used to discount the non-current amount due to director is 6.65% (2025: Nil) per annum.
| (iii) | Related party transactions have been entered in the normal course of business under negotiated terms. In addition to the related party balances disclosed elsewhere in the consolidated financial statements, the related party transactions of the Group are as follows:
Schedule of consolidated financial statements the related party transactions
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |  |  | USD |
Associates: |  |  |  |  |  |  |  |  |  |  |  |
Alps Globemedics |  |  |  |  |  |  |  |  |  |  |  |
Agent commission |  |  | 105,050 |  |  |  | 196,531 |  |  |  | 120,189 |
Management fee income |  |  | 14,185 |  |  |  | 13,534 |  |  |  | 12,916 |
Related party: |  |  |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |  |  |
Agent commission |  |  | 13,333 |  |  |  | 45,590 |  |  |  | 18,102 |
Management fee income |  |  | - |  |  |  | - |  |  |  | 12,916 |
Patent License Agreement * |  |  | - |  |  |  |  |  |  |  | 707,028 |
Major shareholder |  |  |  |  |  |  |  |  |  |  |  |
Sale of cellular therapy |  |  | 32,783 |  |  |  | 13,042 |  |  |  | - |
* | During the financial year ended March 31, 2024, the Company entered into a Patent License Agreement with a director of the Company, wherein the director shall grant to the Company an exclusive, royalty-free and non-transferable right and license all the patents stated in the agreement.
| (c) | Compensation of key management personnel
The remuneration of key management personnel during the financial year are as follows: Schedule of key management personnel
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |  |  | USD |
Fee |  |  | 34,659 |  |  |  | 79,998 |  |  |  | 71,811 |
Salaries and other emoluments |  |  | 349,783 |  |  |  | 185,871 |  |  |  | 162,726 |
Defined contribution plans |  |  | 32,078 |  |  |  | 20,555 |  |  |  | 19,255 |
Total |  |  | 416,520 |  |  |  | 286,414 |  |  |  | 253,792 |

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- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2025-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2025-03-27 + Details
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