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SUBSIDIARIES
 6 Months Ended 12 Months Ended
Sep. 30, 2024
Mar. 31, 2024
Notes and other explanatory information [abstract]    
SUBSIDIARIES

25 SUBSIDIARIES

 

The Group’s subsidiaries on 30 September 2024 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group. The country of incorporation or registration is also their principal business place of business. Particulars of the subsidiaries as of 30 September 2024 are as follows:

 

 

Name of entity

  

Place of

Incorporation and

operation

  

 

Principal activities

  

Particulars of

issued/registered

share capital

  

Percentage of

ownership

interest

Diginex Solutions

(HK) Limited  

   Hong Kong   Provision of ESG reporting solutions services  

19,907 ordinary shares

issued

(31 March 2024:

11,626 ordinary shares and

3,000 preferred shares

issued) (note)

  

Direct 100%

(31 March 2024: 100%)

                 
Diginex USA, LLC   United States of America   Provision of ESG reporting solutions services  

1,000 Class A Units

of $10 each

(31 March 2024:

1,000 Class A Units

of $10 each)

  

Indirect 100%

(31 March 2024: 100%)

                 

Diginex Services

Limited

   United Kingdom   Provision of ESG reporting solutions services  

Ordinary shares of

1 pence each

(31 March 2024:

Ordinary shares of

1 pence each

  

Indirect 100%

(31 March 2024: 100%)

 

Note:In September 2024, the Company converted all issued Series A Preferred Shares of DSL into ordinary shares of DSL at a ratio of 1 preferred share to 1 ordinary share.

 

 

25 SUBSIDIARIES

 

The Group’s subsidiaries on March 31, 2024, from an financial reporting perspective following the Recapitalization, are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group. The country of incorporation or registration is also their principal business place of business. Particulars of the subsidiaries as of March 31, 2024 are as follows:

 

Name of entity  Place of
Incorporation and
operation		  Principal activities  Particulars of
issued/registered
share capital		  Percentage of
ownership
interest
Diginex Solutions (HK) Limited*  Hong Kong  Provision of ESG reporting solutions services  11,626 ordinary shares and
3,000 preferred shares
Issued		  Direct 100%
(2023: 100%)
Diginex USA, LLC  United States of America  Provision of ESG reporting solutions services  1,000 Class A Units
of $10 each		  Indirect 100%
(2023: 100%)
Diginex Services
Limited		  United Kingdom  Provision of ESG reporting solutions services  Ordinary shares of
1 pence each		  Indirect 100%
(2023: 100%)

 

*Legally became a subsidiary of the Company on 15 July 2024.