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Income tax expense | 12 Months Ended
--- | ---
Mar. 31, 2026
Notes and other explanatory information [abstract] |
Income tax expense |
27. | Income tax expense
Schedule of income tax expense
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |  |  | USD |
Estimated tax payable: |  |  |  |  |  |  |  |  |  |  |  |
Current financial year |  |  | 19,623 |  |  |  | 74,319 |  |  |  | - |
Over provision for prior years |  |  | (13,779 | ) |  |  |  |  |  |  | - |
Tax payable for the current year |  |  | 5,844 |  |  |  | 74,319 |  |  |  | - |
Deferred tax (Note 19): |  |  |  |  |  |  |  |  |  |  |  |
Current financial year |  |  | (1,520 | ) |  |  | - |  |  |  | - |
Under provision in prior years |  |  | 813 |  |  |  | 21,243 |  |  |  | (7,414 | )
Income tax credit/(expense) |  |  | 5,137 |  |  |  | 95,562 |  |  |  | (7,414 | )
A reconciliation of income tax credit applicable to loss before tax at the applicable statutory income tax rate to income tax expense at the effective income tax rate of the Group is as follows: Schedule of reconciliation of income tax credit
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |  |  | USD |
Loss before tax |  |  | (2,081,318 | ) |  |  | (2,529,176 | ) |  |  | (2,398,575 | )
Taxation at statutory rate of 24% (2025: 24%; 2024: 24%) |  |  | (499,516 | ) |  |  | (607,002 | ) |  |  | (575,658 | )
Tax effects of: |  |  |  |  |  |  |  |  |  |  |  |
Non-taxable income |  |  | (181,700 | ) |  |  | - |  |  |  | (1,089 | )
Expenses not deductible |  |  | 378,399 |  |  |  | 275,376 |  |  |  | 500,620 |
Deferred tax not recognized |  |  | 320,920 |  |  |  | 427,188 |  |  |  | 68,713 |
Over provision of current tax in prior years |  |  | (13,779 | ) |  |  | - |  |  |  | - |
Under provision of deferred tax in prior years |  |  | 813 |  |  |  | - |  |  |  | - |
Income tax credit/(expense) |  |  | 5,137 |  |  |  | 95,562 |  |  |  | (7,414 | )
At the end of the reporting period, the estimated amount of deductible temporary differences, unabsorbed capital allowances and unutilised tax losses of the Group, for which the deferred tax assets have not been recognised in the financial statements due to uncertainty of their realisation, is as follows: Schedule of estimated amount of temporary differences
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |  |  | USD |
Temporary differences arising from: |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | (567,764) |  |  |  | (562,155 | ) |  |  | (779,847 | )
Right-of-use assets and lease liabilities |  |  | 20,591 |  |  |  | 9,521 |  |  |  | 33,756 |
Unabsorbed capital allowances |  |  | 1,215,206 |  |  |  | 1,002,078 |  |  |  | 1,066,649 |
Unutilised tax losses |  |  | 7,635,552 |  |  |  | 6,101,027 |  |  |  | 3,228,133 |
Temporary differences |  |  |  |  |  |  | 5,388,164 |  |  |  | 3,228,133 |
Temporary differences |  |  | 8,303,585 |  |  |  | 6,550,471 |  |  |  | 3,548,691 |
27. | Income tax expense (Cont’d)
At the end of the reporting period, the Group has deductible temporary differences, unabsorbed capital allowances and unutilised tax losses that are available for offsetting against future taxable profits, subject to the agreement with the tax authorities. Pursuant to Section 44(5F) of the Income Tax Act 1967, the unutilised tax losses of the Group for the Malaysian entities are expected to be disregarded by the end of the following Year of Assessment. Expiry date of the unutilised tax losses is summarised below: Schedule of unutilised tax losses
|  | 2026 |  |  | 2025 |  |  | 2024 |
|  | USD |  |  | USD |  |  | USD |
Year of assessment: |  |  |  |  |  |  |  |  |  |  |  |
2028 |  |  | - |  |  |  | - |  |  |  | 231,643 |
2029 |  |  | 23,507 |  |  |  | 22,103 |  |  |  | 229,885 |
2030 |  |  | 314,916 |  |  |  | 296,113 |  |  |  | 594,916 |
2031 |  |  | 601,069 |  |  |  | 565,723 |  |  |  | 1,070,286 |
2032 |  |  | 701,958 |  |  |  | 660,046 |  |  |  | 592,259 |
2033 |  |  | 826,367 |  |  |  | 777,027 |  |  |  | 509,144 |
2034 |  |  | 1,958,729 |  |  |  | 2,097,388 |  |  |  | - |
2035 |  |  | 1,789,409 |  |  |  | 1,682,627 |  |  |  | - |
2036 |  |  | 1,419,597 |  |  |  | - |  |  |  | - |
Unutilised tax losses |  |  | 7,635,552 |  |  |  | 6,101,027 |  |  |  | 3,228,133 |

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