XML 97 R85.htm IDEA: XBRL DOCUMENT v3.24.4
CONVERTIBLE LOAN NOTES (THE “NOTES”) (Details Narrative) - USD ($)
6 Months Ended 12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
[1]
Mar. 31, 2024
Mar. 31, 2023
Jan. 31, 2023
IfrsStatementLineItems [Line Items]          
Convertible loan note issued $ 5,681,066   $ 4,090,342 $ 3,349,822  
Interest rate     8.00%    
Convertible loan note face value issued     $ 100,000    
Aggregate face value 4,350,000   3,350,000 3,250,000  
Net fair value loss of convertible loan notes 274,000 [1] $ 126,000 $ 374,000 [2] 19,000 [2]  
August 2023 [member]          
IfrsStatementLineItems [Line Items]          
Aggregate face value       1,000,000  
January 2023 [member]          
IfrsStatementLineItems [Line Items]          
Aggregate face value       1,000,000  
March 2023 [member]          
IfrsStatementLineItems [Line Items]          
Aggregate face value       1,000,000  
March 2023 one [member]          
IfrsStatementLineItems [Line Items]          
Aggregate face value       $ 250,000  
Diginex Holdings Limited [member]          
IfrsStatementLineItems [Line Items]          
Increase (decrease) through conversion of convertible instruments, equity 1,000,000        
Rhino Ventures [member]          
IfrsStatementLineItems [Line Items]          
Increase (decrease) through conversion of convertible instruments, equity 517,535        
Working Capital Innovation Fund II L.P. [member]          
IfrsStatementLineItems [Line Items]          
Increase (decrease) through conversion of convertible instruments, equity 482,465        
Diginex Solutions (HK) Limited [member] | Diginex Holdings Limited [member]          
IfrsStatementLineItems [Line Items]          
Loans due from reated party $ 1,000,000        
Unsecured Notes [member]          
IfrsStatementLineItems [Line Items]          
Convertible loan note issued         $ 10,000,000
Interest rate         8.00%
[1] The Group has issued 8% convertible loan notes. At 30 September 2024, there were $4,350,000 notes outstanding (30 September 2023: $3,350,000). The notes were fair valued at the end of each reporting period, resulting in a loss of $274,000 during the period ended 30 September 2024 (30 September 2023: loss of $126,000).
[2] During the year ended 31 March 2024 and 2023, the Group issued 8% convertible loan notes. At 31 March 2024, there were outstanding notes with aggregate face values of $3,350,000 (2023: $3,250,000). The notes were fair valued at the end of each reporting period, resulting in a loss of $374,000 for the year ended 31 March 2024 (2023: loss of $19,000).