Trade Receivables (Tables)

12 Months Ended

Mar. 31, 2024

Trade Receivables [Abstract]

Schedule of Trade Receivables

Trade receivables consist of the following:

	As of March 31, 2024			As of March 31, 2023
	(US$)			(US$)
Receivable from related parties		444,082			352,424
Receivable from others		3,367,494			1,537,132
Less: allowance for doubtful debts (expected credit loss)		(129,274	)		(57,832	)
Total receivables	$	3,682,302		$	1,831,724

Schedule of Risk Profile of Trade Receivables Based on the Group’s Provision Matrix

As The Group’s historical credit loss experience does not show significantly different loss patterns for different customer segments, the provision for loss allowance based on past due status is not further distinguished between The Group’s different customer base.

As at March 31, 2024
Ageing	Not past due &<30			31 - 90			90 - 180			180 - 365			>365			Total
Gross carrying amount		2,821,141			335,357			276,851			138,164			240,063			3,811,576
Expected loss rate		0.00	%		0.00	%		0.04	%		6.61	%		50.00	%
Estimated total gross carrying amount at default		2,821,141			335,357			276,851			138,164			240,063			3,811,576
Lifetime ECL		—			—			106			9,137			120,031			129,274

As at March 31, 2023
Ageing	Not past due &<30			31 - 90			90 - 180			180 - 365			>365			Total
Gross carrying amount		1,259,489			239,522			220,966			59,573			110,006			1,889,556
Expected loss rate		0.00	%		0.00	%		0.03	%		5.82	%		50.00	%
Estimated total gross carrying amount at default		1,259,489			239,522			220,966			59,573			110,006			1,889,556
Lifetime ECL		—			—			73			3,642			54,117			57,832

Schedule of Movement in Lifetime ECL that has Been Recognised for Trade Receivables in Accordance

The following table shows the movement in lifetime ECL that has been recognized for trade receivables in accordance with the simplified approach set out in IFRS 9.

	Collectively assessed		Individually assessed
Balance as at 31 March 2024		3,811,576		—
Balance as at 31 March 2023		1,889,554		—