XML 16 R4.htm IDEA: XBRL DOCUMENT v3.25.0.1
Consolidated Condensed Interim Statement of Changes in Equity (Unaudited) - USD ($)
Share capital
Translation of foreign subsidiaries
Retained earnings
Securities Premium reserve
Employee benefits reclassification
ESOP Trust
Non-controlling interest
Total
Balance at Mar. 31, 2023 $ 375,766 $ (124,991) $ (4,518,954) $ 12,474,944 $ (714) $ 2,538,478 $ 10,744,529
Balance (in Shares) at Mar. 31, 2023 626,276              
Issue of shares $ 40,922 1,365,244 1,406,166
Issue of shares (in Shares) 68,202              
Share warrants exercised
Cost of IPO
Profit / (Loss) for the period     (1,381,948)       100,008 (1,281,940)
Acquired in the business combination (refer to Note 20)
Other comprehensive income for the period (9,648) (246) 113,729 103,835
Balance at Sep. 30, 2023 $ 416,688 (134,639) (5,900,902) 13,840,188 (960) 2,752,215 10,972,590
Balance (in Shares) at Sep. 30, 2023 694,477              
Issue of Shares to ESOP Trust (5,720,000) 5,720,000
Additional stock issued for employee incentive plan (in Shares) 666,652              
Issue of shares $ 122,308 2,971,554 3,093,862
Issue of shares (in Shares) 466,394              
Cost of IPO
Profit / (Loss) for the period     1,669,617       265,497 1,935,114
Acquired in the business combination (refer to Note 20)  
Other comprehensive income for the period (19,517)   (243)   (2,681) (22,441)
Balance at Mar. 31, 2024 $ 538,996 (154,156) (9,951,285) 16,811,742 (1,203) 5,720,000 3,015,031 15,979,125
Balance (in Shares) at Mar. 31, 2024 1,827,523              
Conversion of Promissory Note into Equity (Subsequent Event) $ 28,546 2,268,954 2,297,500
Conversion of Promissory Note into Equity (Subsequent Event) (in Shares) 2,854,600              
Issue of shares (in Shares) 535,714              
Profit / (Loss) for the period     586,309       62,663 648,972
Other comprehensive income for the period (8,209) 45 15,082 6,919
Balance at Sep. 30, 2024 $ 567,542 $ (162,365) $ (9,364,976) $ 19,080,696 $ (1,158) $ 5,720,000 $ 3,092,776 $ 18,932,516
Balance (in Shares) at Sep. 30, 2024 5,217,838