Trade Receivables, Net (Tables)

12 Months Ended

Mar. 31, 2024

Trade Receivables [Abstract]

Schedule of Trade Receivables, Net

Trade receivables, net 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.

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

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	—