SCHEDULE OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS AS CASH FLOWS FROM FINANCING ACTIVITIES

 SCHEDULE OF DEFERRED REVENUES

Number of shares options. Re-capitalization takes into account the impact of the share exchange between the Company and DSL at a ratio of 410:1 and the subsequent share subdivision on the Company at a ratio of 2:1:

 SCHEDULE OF NUMBER OF UNVESTED SHARES

 SCHEDULE OF RECONCILIATION OF LEVEL 3 FAIR VALUE MEASUREMENTS

Details of the Awards granted during the years ended March 31, 2023, 2024 and 2025:

 SCHEDULE OF AWARDS GRANTED

The financial assets and financial liabilities in the table below are measured at amortized cost. Management believes the carrying amounts of these financial assets and liabilities measured at amortized cost approximate their fair values.

 SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST

SCHEDULE OF FINANCE COSTS, NET 

Movement of share option reserve:

 SCHEDULE OF MOVEMENT OF SHARE OPTION RESERVE

SCHEDULE OF EBITDA THRESHOLD

Classified in the consolidated statements of financial position as follows:

 SCHEDULE OF LEASE LIABILITIES