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Consolidated Condensed Interim Statement of Financial Position - USD ($)
Sep. 30, 2025
Mar. 31, 2025
Mar. 31, 2024
Current assets      
Cash and cash equivalents $ 4,257,843 $ 4,674,586 $ 246,377
Other financial assets 11,988,116 5,860,417 4,222,957
Trade receivables 3,752,409 3,352,455 3,682,302
Other current assets 2,904,557 1,249,176 1,938,327
Total current assets 22,902,925 15,136,634 10,089,963
Non-current assets      
Property and equipment, net 13,193,276 12,901,693 10,457,586
Capital work-in-process 97,121 325,085 878,103
Intangible assets and goodwill, net 1,220,540 1,083,162 1,034,184
Intangible assets under development  
Other non-current financial assets 408,178 309,730 285,523
Other non-current assets 9,052,293 10,537,403 8,747,601
Deferred tax assets 79,454 70,463
Total non-current assets 23,971,409 25,236,527 21,473,460
Total assets 46,874,334 40,373,161 31,563,423
Current Liabilities      
Borrowings 63,712 396,206 1,728,190
Trade payables 14,167,718 6,470,875 8,430,154
Other financial liabilities 257,430 268,643 243,655
Employee benefits obligation 15,986 3,002 209
Other current liabilities 3,092,848 6,127,340 3,413,025
Current tax liability 142,257 93,698 160,266
Total current liabilities 17,739,951 13,359,764 13,975,499
Financial Liabilities      
Borrowings 2,216,366 678,436 769,795
Other financial liabilities 431,746 511,558 241,951
Employee benefits obligations 91,584 97,387 102,322
Deferred tax liability 416,159 507,129 494,731
Total non-current liabilities 3,155,857 1,794,510 1,608,799
Total liabilities 20,895,808 15,154,274 15,584,298
Commitments and contingencies [1] [1]
EQUITY      
Equity share capital 1,457,696 1,167,696 538,996
Other equity 21,171,597 20,859,354 12,425,098
Equity attributable to equity holders of the Company 22,629,293 22,027,050 12,964,094
Non-controlling interest 3,349,233 3,191,837 3,015,031
Total equity 25,978,526 25,218,886 15,979,125
Total liabilities and equity $ 46,874,334 40,373,161 31,563,423
Previously Reported      
Current assets      
Cash and cash equivalents   4,674,586  
Other financial assets   5,860,417  
Trade receivables   3,352,455  
Other current assets   1,249,176  
Total current assets   15,136,634  
Non-current assets      
Property and equipment, net   12,901,693  
Capital work-in-process   325,085  
Intangible assets and goodwill, net   1,083,162  
Other investments    
Other non-current financial assets   309,730  
Other non-current assets   10,537,403  
Deferred tax assets   79,454  
Total non-current assets   25,236,527  
Total assets   40,373,161  
Current Liabilities      
Borrowings   396,206  
Trade payables   6,470,875  
Other financial liabilities   268,643  
Employee benefits obligation   3,002  
Other current liabilities   6,127,340  
Current tax liability   93,698  
Total current liabilities   13,359,764  
Financial Liabilities      
Borrowings   678,436  
Other financial liabilities   511,558  
Employee benefits obligations   97,387  
Deferred tax liability   507,129  
Total non-current liabilities   1,794,510  
Total liabilities   15,154,274  
Commitments and contingencies    
EQUITY      
Equity share capital   1,167,696  
Other equity   20,859,354  
Equity attributable to equity holders of the Company   22,027,050  
Non-controlling interest   3,191,837  
Total equity   25,218,887 $ 15,979,125
Total liabilities and equity   $ 40,373,161  
[1] No amounts have been recognized under commitments and contingencies on the statement of financial position in accordance with IAS 37. Relevant disclosures of off-balance sheet items are provided in the accompanying notes to the financial statements.