Expenses (Tables)

12 Months Ended

Mar. 31, 2024

Expenses [Abstract]

Schedule of Expenses

Expenses consist of the following for the year ended March 31, 2024, and March 31, 2023:

	For the year ended March 31, 2024		For the year ended March 31, 2023
	(US$)		(US$)
Cost of revenue	$	16,762,580	$	13,884,291
Amortization of intangible assets		15,813		16,211
Depreciation		910,671		680,013
Legal and professional expenses		386,622		833,079
Staffing expense		844,098		633,979
Other operating expenses		2,643,948		2,267,265
Total expenses	$	21,563,732	$	18,314,838

Schedule of Cost of Revenue Consists

	For the year ended March 31, 2024		For the year ended March 31, 2023
	(In USD)		(In USD)
Cost of revenue consists of:
Cost of materials consumed		—		—
Broadcaster/subscription Fees		15,454,840		12,715,217
Lease line/bandwidth charges		1,225,922		1,091,700
Carriage fees		1,658		—
Cable hardware & networking Exp.		78,157		28,129
Ham charges		—		3,156
Activation installation costs		—		37,217
Programming expenses		2,003		8,872
	$	16,762,580	$	13,884,291

Schedule of Legal and Professional Expenses

During the year ending March 31, 2023, the Company has recorded costs of revenue of $13,884,291 relating to the business of Sri Sai, a licensed Multi System Operator in the business of telecasting/streaming of broadcast channels to subscribers for a subscription charge.

	For the year ended March 31, 2024		For the year ended 31 March  2023
	(US$)		(US$)
Legal and professional expenses consist of:
Audit fees	$	119,525	$	144,747
Legal and professional fees		267,097		688,332
Total expenses	$	386,622	$	833,079

Schedule of Staffing Expenses Consists

Staffing expenses consists of:

	For the year ended March 31, 2024		For the year ended March 31, 2023
	(US$)		(US$)
Salaries, wages and bonus	$	775,319	$	555,591
Contribution to a gratuity fund		29,774		30,606
EPF, ESIC and labour welfare fund		19,719		34,738
Staff welfare expenses		19,286		13,044
Total expenses	$	844,098	$	633,979

Schedule of Other Operating Expenses

Details of other operating expenses:

	For the year ended March 31, 2024		For the year ended March 31, 2023
	(US$)		(US$)
Electricity charges	$	59,821	$	59,036
Repair & maintenance expenses		179,592		129,987
Business promotion expenses		30,096		3,508
Operating lease rentals		17,579		15,327
Regulatory expenses		43,551		69,929
Conveyance & Traveling expenses		28,434		112,111
Security charges		12,653		5,150
Commission charges		1,621,014		1,465,012
Credit Loss allowances		72,698		(120,544	)
Loss on disposal of a subsidiary		1,000		192,776
Other operating expenses		577,510		334,973
Total other expenses	$	2,643,948	$	2,267,265

Schedule of Finance and Other Income

Details of Finance and other income

	For the year ended March 31, 2024		For the year ended March 31, 2023
	(US$)		(US$)
Interest on income tax refund	$	—	$	19,123
Total	$	—	$	19,123

Schedule of Finance and Other Costs

Details of Finance and other costs

	For the year ended March 31, 2024		For the year ended March 31, 2023
	(US$)		(US$)
Interest on bank overdrafts, loans and other financial liabilities	$	346,465	$	328,449
Interest on lease liabilities	$	42,850	$	21,845
Commission and other borrowings		232,911		122,000
Collection charges		15,715		125,930
Foreign exchange losses on borrowings		—		—
Share warrant expenses		—		1,607,791
Other costs – interest on tax payables		1,016		4,389
		638,957		2,210,404

Schedule of Borrowing Costs

	For the year ended March 31, 2024		For the year ended March 31, 2023
	(US$)		(US$)
Total borrowing costs	$	638,957	$	2,210,404
Less: amounts included in the cost of qualifying assets	$	—	$	—
		638,957		2,210,404