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Trade receivables (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2026
Trade Receivables |
Schedule of trade receivables | Schedule of trade receivables
|  | 2026 |  |  | 2025 |
|  | USD |  |  | USD |
Trade receivables |  |  | 170,302 |  |  |  | 45,528 |
Less: Allowance for expected credit losses |  |  | (35,115 | ) |  |  | - |
Current trade receivables |  |  | 135,187 |  |  |  | 45,528 |
Schedule of movement in the allowance for impairment losses | Movement in the allowance for impairment losses as follows: Schedule of movement in the allowance for impairment losses
|  | 2026 |  |  | 2025 |
|  | USD |  |  | USD |
As at April 1 |  |  | - |  |  |  | - |
Impairment losses recognized |  |  | 33,583 |  |  |  | - |
Exchange difference |  |  | 1,532 |  |  |  | - |
As at March 31 |  |  | 35,115 |  |  |  | - |
Schedule aged analysis of trade receivables | The aged analysis of trade receivables at the end of the reporting period: Schedule aged analysis of trade receivables
|  | Gross amount |  |  | Specific allowance |  |  | Net amount |
|  | USD |  |  | USD |  |  | USD |
2026 |  |  |  |  |  |  |  |  |  |  |  |
Neither past due nor impair |  |  | 29,783 |  |  |  | - |  |  |  | 29,783 |
Past due but not impair: |  |  |  |  |  |  |  |  |  |  |  |
1 to 30 days |  |  | 33,671 |  |  |  | - |  |  |  | 33,671 |
31 to 60 days |  |  | 8,257 |  |  |  | - |  |  |  | 8,257 |
More than 60 days |  |  | 63,476 |  |  |  | - |  |  |  | 63,476 |
|  |  | 105,404 |  |  |  | - |  |  |  | 105,404 |
Credit impaired |  |  |  |  |  |  |  |  |  |  |  |
Individual impaired |  |  | 35,115 |  |  |  | (35,115 | ) |  |  | - |
|  |  | 170,302 |  |  |  | (35,115 | ) |  |  | 135,187 |
2025 |  |  |  |  |  |  |  |  |  |  |  |
Neither past due nor impair |  |  | 2,307 |  |  |  | - |  |  |  | 2,307 |
Past due but not impair: |  |  |  |  |  |  |  |  |  |  |  |
1 to 30 days |  |  | 9,149 |  |  |  | - |  |  |  | 9,149 |
31 to 60 days |  |  | 4,199 |  |  |  | - |  |  |  | 4,199 |
More than 60 days |  |  | 29,603 |  |  |  | - |  |  |  | 29,603 |
|  |  | 43,221 |  |  |  | - |  |  |  | 43,221 |
|  |  | 45,528 |  |  |  | - |  |  |  | 45,528 |

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