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Reconciliation of liabilities arising from financing activities | 12 Months Ended
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Mar. 31, 2026
Reconciliation of liabilities arising from financing activities |
30. | Reconciliation of liabilities arising from financing activities
The table below shows the details changes in the liabilities of the Group arising from financing activities, including both cash and non-cash changes: Schedule of reconciliation of liabilities arising from financing activities
|  | At 1 April |  |  |  |  |  | Non-cash flow |  |  | At 31 March |
|  | 2025 |  |  | Cash flows |  |  | Changes (i) |  |  | 2026 |
|  | USD |  |  | USD |  |  | USD |  |  | USD |
31.3.2026 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount due to directors |  |  | 5,972,257 |  |  |  | 165,115 |  |  |  | (583,084 | ) |  |  | 5,554,288 |
Lease liabilities |  |  | 961,875 |  |  |  | (402,603 | ) |  |  | - |  |  |  | 559,272 |
Amount due to associates |  |  | 20,763 |  |  |  | 111,705 |  |  |  | - |  |  |  | 132,468 |
As at 31 March |  |  | 6,954,895 |  |  |  | (125,783 | ) |  |  | (583,084 | ) |  |  | 6,246,028 |
|  | At 1 April |  |  |  |  |  | Non-cash flow |  |  | At 31 March |
|  | 2024 |  |  | Cash flows |  |  | Changes (ii) |  |  | 2025 |
|  | USD |  |  | USD |  |  | USD |  |  | USD |
31.3.2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount due to directors |  |  | 3,610,711 |  |  |  | 2,361,546 |  |  |  | - |  |  |  | 5,972,257 |
Lease liabilities |  |  | 500,308 |  |  |  | (460,170 | ) |  |  | 921,737 |  |  |  | 961,875 |
Amount due to associates |  |  | - |  |  |  | 20,763 |  |  |  | - |  |  |  | 20,763 |
As at 31 March |  |  | 4,111,019 |  |  |  | 1,922,139 |  |  |  | 921,737 |  |  |  | 6,954,895 |
| (i) | Being the loan modification of the amount due to directors.
| (ii) | Being additional of right-of-use assets through lease arrangement.

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- Definition The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 44D -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_44D&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 166 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_166&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 166 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_166&doctype=Standard -URIDate 2025-03-27 + Details
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