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v3.26.1

Operating segments | 12 Months Ended
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Mar. 31, 2026
Disclosure of operating segments [abstract] |
Operating segments |
31. | Operating segments
The Group is organised into business units based on its products and services, and has three reportable operating segments as follow:
| Medical and Wellness | Non-surgical aesthetic services, surgical aesthetic services, medical consultation, health screenings, cellular therapy and research and COVID-19 testing
| Life Science | Whole genome sequencing and pharmacogenomics
| Others | Investment holding and provision for management services
Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment. Segment performance is evaluated based on operating profit or loss which, in certain respects as explained in the table below, is measured differently from operating profit or loss in the consolidated statement of profit or loss and other comprehensive income. Group financing (including finance costs) and income taxes are managed on a group basis and are not allocated to operating segments The following is an analysis of the Group’s revenue and results by the operating segments. Schedule of operating segments
|  | Medical and Wellness |  |  | Life Science |  |  | Others |  |  | Eliminations |  |  | Consolidated |
|  | USD |  |  | USD |  |  | USD |  |  | USD |  |  | USD |
The Group |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2026 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External sales |  |  | 4,496,766 |  |  |  | 344,518 |  |  |  | 15,036 |  |  |  | - |  |  |  | 4,856,320 |
Inter-segment sales |  |  | 113,192 |  |  |  | 595,229 |  |  |  | 85,109 |  |  |  | (793,530 | ) |  |  | - |
Total revenue |  |  | 4,609,958 |  |  |  | 939,747 |  |  |  | 100,145 |  |  |  | (793,530 | ) |  |  | 4,856,320 |
Result |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit/(Loss) from operations |  |  | 240,038 |  |  |  | (972,776 | ) |  |  | (1,293,990 | ) |  |  | (4,131 | ) |  |  | (2,030,859 | )
Finance costs |  |  | (25,509 | ) |  |  | (22,908 | ) |  |  | (8,746 | ) |  |  | 6,704 |  |  |  | (50,459 | )
Profit/(Loss) before tax |  |  | 214,529 |  |  |  | (995,684 | ) |  |  | (1,302,736 | ) |  |  | 2,573 |  |  |  | (2,081,318 | )
Income tax expense |  |  | (4,724 | ) |  |  | (413 | ) |  |  | - |  |  |  | - |  |  |  | (5,137 | )
Loss for the financial year |  |  | 209,805 |  |  |  | (996,097 | ) |  |  | (1,302,736 | ) |  |  | 2,573 |  |  |  | (2,086,455 | )
Segment assets |  |  | 2,539,043 |  |  |  | 3,457,093 |  |  |  | 14,688,276 |  |  |  | (13,695,022 | ) |  |  | 6,969,390 |
Segment liabilities |  |  | 3,333,502 |  |  |  | 8,281,804 |  |  |  | 12,093,554 |  |  |  | (13,509,469 | ) |  |  | 10,199,391 |
Other information (charging/(crediting)) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortisation of intangible assets |  |  | 35 |  |  |  | - |  |  |  | 173,416 |  |  |  | - |  |  |  | 173,451 |
Amortisation of right-of-use assets |  |  | 215,529 |  |  |  | 142,563 |  |  |  | 163,714 |  |  |  | (46,935 | ) |  |  | 474,871 |
Additional of property, plant and equipment |  |  | 12,119 |  |  |  | 5,238 |  |  |  | 39,056 |  |  |  | - |  |  |  | 56,413 |
Depreciation of property, plant and equipment |  |  | 58,695 |  |  |  | 398,211 |  |  |  | 23,997 |  |  |  | - |  |  |  | 481,173 |
Finance income |  |  | - |  |  |  | - |  |  |  | (3,865 | ) |  |  | - |  |  |  | (3,865 | )
Finance costs |  |  | 25,509 |  |  |  | 22,908 |  |  |  | 8,746 |  |  |  | (6,704 | ) |  |  | 50,459 |
Share of results of associates |  |  | - |  |  |  | - |  |  |  | (14,449 | ) |  |  | - |  |  |  | (14,449 | )
Other material non cash items |  |  | 37,503 |  |  |  | 63,638 |  |  |  | (1,052,849 | ) |  |  | - |  |  |  | (951,708 | )
The Group |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External sales |  |  | 3,353,006 |  |  |  | 1,824 |  |  |  | 16,207 |  |  |  | - |  |  |  | 3,371,037 |
Inter-segment sales |  |  | 43,361 |  |  |  | 611,666 |  |  |  | 81,206 |  |  |  | (736,233 | ) |  |  | - |
Total revenue |  |  | 3,396,367 |  |  |  | 613,490 |  |  |  | 97,413 |  |  |  | (736,233 | ) |  |  | 3,371,037 |
Result |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit/(Loss) from operations |  |  | 32,555 |  |  |  | (977,212 | ) |  |  | (1,536,236 | ) |  |  | - |  |  |  | (2,480,893 | )
Finance costs |  |  | (22,825 | ) |  |  | (6,253 | ) |  |  | (19,205 | ) |  |  | - |  |  |  | (48,283 | )
Profit/(Loss) before tax |  |  | 9,730 |  |  |  | (983,465 | ) |  |  | (1,555,441 | ) |  |  | - |  |  |  | (2,529,176 | )
Income tax expense |  |  | (93,487 | ) |  |  | (2,075 | ) |  |  | - |  |  |  | - |  |  |  | (95,562 | )
Loss for the financial year |  |  | (83,757 | ) |  |  | (985,540 | ) |  |  | (1,555,441 | ) |  |  | - |  |  |  | (2,624,738 | )
Segment assets |  |  | 2,507,576 |  |  |  | 3,628,762 |  |  |  | 9,889,374 |  |  |  | (8,892,075 | ) |  |  | 7,133,637 |
Segment liabilities |  |  | 3,432,954 |  |  |  | 7,084,309 |  |  |  | 6,398,515 |  |  |  | (8,666,225 | ) |  |  | 8,249,553 |
Other information (charging/(crediting)) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortisation of intangible assets |  |  | - |  |  |  | - |  |  |  | 163,093 |  |  |  | - |  |  |  | 163,093 |
Amortisation of right-of-use assets |  |  | 199,618 |  |  |  | 121,530 |  |  |  | 178,996 |  |  |  | - |  |  |  | 500,144 |
Additional of property, plant and equipment |  |  | 35,675 |  |  |  | 41,989 |  |  |  | 6,108 |  |  |  | - |  |  |  | 83,772 |
Depreciation of property, plant and equipment |  |  | 58,580 |  |  |  | 386,024 |  |  |  | 20,683 |  |  |  | - |  |  |  | 465,287 |
Finance income |  |  | - |  |  |  | - |  |  |  | (123) |  |  |  | - |  |  |  | (123) |
Finance costs |  |  | 22,825 |  |  |  | 6,253 |  |  |  | 19,205 |  |  |  | - |  |  |  | 48,283 |
Share of results in associates |  |  | - |  |  |  | - |  |  |  | 10,760 |  |  |  | - |  |  |  | 10,760 |
31. | Operating segments (Cont’d)
|  | Medical and Wellness |  |  | Life Science |  |  | Others |  |  | Eliminations |  |  | Consolidated |
|  | USD |  |  | USD |  |  | USD |  |  | USD |  |  | USD |
The Group |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External sales |  |  | 2,390,113 |  |  |  | 523 |  |  |  | 12,916 |  |  |  | - |  |  |  | 2,403,552 |
Inter-segment sales |  |  | 187,142 |  |  |  | 392,896 |  |  |  | 72,328 |  |  |  | (652,366 | ) |  |  | - |
Total revenue |  |  | 2,577,255 |  |  |  | 393,419 |  |  |  | 85,244 |  |  |  | (652,366 | ) |  |  | 2,403,552 |
Result |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Profit/(Loss) from operations |  |  | (381,848 | ) |  |  | (1,130,176 | ) |  |  | (843,707 | ) |  |  | - |  |  |  | (2,355,731 | )
Finance costs |  |  | (6,944 | ) |  |  | (12,240 | ) |  |  | (23,660 | ) |  |  | - |  |  |  | (42,844 | )
Profit/(Loss) before tax |  |  | (388,792 | ) |  |  | (1,142,416 | ) |  |  | (867,367 | ) |  |  | - |  |  |  | (2,398,575 | )
Income tax expense |  |  | 7,414 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7,414 |
Loss for the financial year |  |  | (381,378 | ) |  |  | (1,142,416 | ) |  |  | (867,367 | ) |  |  | - |  |  |  | (2,391,161 | )
Segment assets |  |  | 1,888,659 |  |  |  | 2,893,474 |  |  |  | 8,462,565 |  |  |  | (6,543,765 | ) |  |  | 6,700,933 |
Segment liabilities |  |  | 2,676,331 |  |  |  | 5,194,755 |  |  |  | 3,762,231 |  |  |  | (6,383,376 | ) |  |  | 5,249,941 |
Other information (charging/(crediting)) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortisation of intangible assets |  |  | 31 |  |  |  | - |  |  |  | 44,776 |  |  |  | - |  |  |  | 44,807 |
Amortisation of right-of-use assets |  |  | 141,762 |  |  |  | 117,110 |  |  |  | 144,147 |  |  |  | - |  |  |  | 403,019 |
Additional of property, plant and equipment |  |  | 67,906 |  |  |  | 370,197 |  |  |  | 17,510 |  |  |  | - |  |  |  | 455,613 |
Depreciation of property, plant and equipment |  |  | 14,083 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 14,083 |
Finance costs |  |  | 6,944 |  |  |  | 12,240 |  |  |  | 23,660 |  |  |  | - |  |  |  | 42,844 |
Share of results in associates |  |  | - |  |  |  | - |  |  |  | (3,421 | ) |  |  | - |  |  |  | (3,421 | )
31. | Operating segments (Cont’d)
Geographical segments The Group’s revenue from contracts with customers were generated within Malaysia. Major customers No disclosure on major customer information as no customer represents equal or more than ten percent of Group revenue.

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