SHARE-BASED PAYMENTS (Tables)

6 Months Ended

12 Months Ended

Sep. 30, 2024

Mar. 31, 2024

Notes and other explanatory information [abstract]

SCHEDULE OF AWARDS GRANTED

Details of the Awards and DSL Awards granted during each of the period ended 30 September 2024 and 2023:

		Number of/% of share option award					Recapitalized fair value per option at
Grant date		to vest*			Vesting period		grant date
					From	To	USD
1-May-2023	**		1.00	%	1-May-2023	30-Apr-2026		4.321
8-Aug-2023	**		2.40	%	8-Aug-2023	8-Aug-2023		3.460
1-Sep-2023	**		0.20	%	1-Sep-2023	30-Apr-2026		3.251
31-Jul-2024			32,713		31-Jul-2024	27-Aug-2026		2.098
31-Jul-2024			303,400		31-Jul-2024	31-Jul-2027		2.098
21-Aug-2024	***		0.50	%	21-Aug-2024	30-Apr-2026		2.098

* options issued in percentage terms convert into the percentage of outstanding share capital at the time of exercising the option

**	Fair values of the DSL Awards as of 1 May 2023, 8 August 2023 and 1 September 2023 are determined using interpolation method between the fair values determined on 31 March 2023 and 30 September 2023.
***	Fair value of the Awards as of 21 August 2024 is with reference to the fair values determined on 31 July 2024.

Details of the Awards granted during the year:

		% of share option award					Fair value per option at
Grant date		to vest			Vesting period		grant date
					From	To	USD
25-Apr-2022	*		0.10	%	25-Apr-2022	31-Mar-2023		3,218
25-May-2022			0.10	%	25-May-2022	5-Nov-2023		3,218
26-Sep-2022	*		1.00	%	26-Sep-2022	25-Sep-2025		3,488
18-Oct-2022	**		0.10	%	18-Oct-2022	1-Sep-2024		3,515
23-Nov-2022	**		0.20	%	23-Nov-2022	1-Jul-2023		3,570
12-Jan-2023	**		0.05	%	12-Jan-2023	1-Jul-2023		3,646
1-May-2023	***		1.00	%	1-May-2023	30-Apr-2026		3,543
8-Aug-2023	***		2.40	%	8-Aug-2023	8-Aug-2023		2,837
1-Sep-2023	***		0.20	%	1-Sep-2023	30-Apr-2026		2,666

*	Fair value of the Awards as of 25 April 2022 and 26 September 2022 is approximated to that as of 1 April 2022 and 30 September 2022, respectively.
**	Fair values of the Awards as of 18 October 2022, 23 November 2022 and 12 January 2023 are determined using interpolation method between the fair values determined on 30 September 2022 and 31 March 2023.
***	Fair values of the Awards as of 1 May 2023, 8 August 2023 and 1 September 2023 are determined using interpolation method between the fair values determined on 31 March 2023 and 30 September 2023.

SCHEDULE OF NUMBER OF UNVESTED SHARES

Number of unvested shares:

	Number of unvested shares
At 1 April 2023, based on number of DSL’s shares-in-issue		1,545
Additions		389
Vested		(1,727	)
At 31 March 2024, based on number of DSL’s shares-in-issue		207
At 31 March 2024 recapitalized		169,749
At 1 April 2024, based on number of DSL’s shares-in-issue		207
Additions		69
Vested		(15	)
Pre-recapitalized balance		261
Post-recapitalized balance		213,939
Additions		469,052
Vested		(17,345	)
At 30 September 2024, based on number of Diginex Limited’s shares-in-issue		665,646

Number of unvested shares (based on number of DSL’s shares-in-issue at the end of each reporting period):

	Number of unvested shares
	USD
At 1 April 2022	1,404
Additions		141
At 31 March 2023		1,545
At 31 March 2023 recapitalized		1,266,900
At 1 April 2023		1,545
Additions		389
Vested		(1,727	)
At 31 March 2024		207
At 31 March 2024 recapitalized		169,749

SCHEDULE OF MOVEMENT OF SHARE OPTION RESERVE

Movement of share option reserve:

	Share option reserve
	USD
At 31 March 2023		1,084,270
Additions		1,352,787
Exercised		(27,368	)
At 31 March 2024		2,409,689
Additions		320,533
Exercised		(1,796,029	)
Expired		(283,690	)
At 30 September 2024		650,503

Movement of share option reserve:

	Share option reserve
		USD
At 1 April 2022		499,808
Additions		584,462
At 31 March 2023		1,084,270
Additions		1,352,787
Exercised		(27,368	)
At 31 March 2024		2,409,689

SCHEDULE OF FAIR VALUE OF THE AWARDS AND DSL AWARDS GRANTED IS ESTIMATED AT THE GRANT DATE USING DISCOUNTED

The fair value of the Awards and DSL Awards granted is estimated at the grant date using discounted cash flow (“DCF”) and equity allocation model (“EAM”). The following table lists the inputs to those models at respective grant date:

Dates of fair value	Valuation approach	Discount rate			Terminal growth rate			Lack of marketability discount			Lack of control discount			Volatility
31-Mar-2023	DCF & EAM		17	%		3	%		15	%		20	%		46.62	%
30-Sep-2023	DCF & EAM		18	%		3	%		10	%		20	%		42.41	%
31-Jul-2024	DCF & EAM		16	%		3	%		3	%		20	%		38.16	%

The fair value of the Awards granted is estimated at the grant date using discounted cash flow (“DCF”) and equity allocation model (“EAM”). The following table lists the inputs to those models at respective grant date:

Dates of fair value	Valuation approach	Discount rate			Terminal growth rate			Lack of marketability discount			Lack of control discount			Volatility
1-Apr-2022	DCF & EAM		17	%		3	%		15	%		20	%		41.16	%
25-May-2022	DCF & EAM		17	%		3	%		15	%		20	%		41.16	%
30-Sep-2022	DCF & EAM		17	%		3	%		15	%		20	%		44.16	%
31-Mar-2023	DCF & EAM		17	%		3	%		15	%		20	%		46.62	%
30-Sep-2023	DCF & EAM		18	%		3	%		10	%		20	%		42.41	%