0001493152-25-026786 | 6-K | XBRL Viewer

Current receivables from rental of properties

^[1]

$ 59,247

$ 45,463

Funding Agreement [member]

283

486

Loan amount

759,004

€ 650,000

Accrued interest

$ 5,137

$ 751,781

Accrued interest rate

5.00%

Percentage accrue interest

$ 8,000,000

Fund amount

$ 11,000,000

Post-acquisition funding

$ 200,000,000

10.00%

Nomas MOU [member]

$ 400,000

A1 Noor MOU [member]

Notes and other explanatory information [abstract]

250,000

Additional payment

$ 150,000

[1]	Current deposits represent amounts paid to an employment agency in Germany and deposit for investor relations services.

DEFERRED REVENUES (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF DEFERRED REVENUES

	September 30, 2025		March 31, 2025
		USD		USD
		(Unaudited)		(Audited)
Advisory service income		104,710		145,760
Customization income		81,600		42,600
Subscription fee income		424,950		317,064
Deferred revenues		611,260		505,424

SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS (Details) - USD ($)

Sep. 30, 2025

Mar. 31, 2025

Notes and other explanatory information [abstract]

Trade payables

$ 637,680

$ 200,660

Other payables

12,118

11,852

Accruals

^[1]

2,712,794

695,022

Total

$ 3,362,592

$ 907,534

[1]

The increase in accruals from March 31, 2025 is primarily due to the legal fees, due diligence costs, and other professional expenses incurred in connection with the acquisition of Matter DK ApS and other proposed merger and acquisition transactions. Other accruals relate to audit fees, holiday pay and other costs associated with the on-going running of the business.

OTHER INCOME, GAINS or (LOSSES)

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

OTHER INCOME, GAINS or (LOSSES)

7 OTHER INCOME, GAINS or (LOSSES)

		Six Months Ended		Six Months Ended
	Notes	September 30, 2025		September 30, 2024
		USD		USD
		(Unaudited)		(Unaudited)
Fair value change
Preferred Shares	(a)		-		3,539,648
Convertible loan notes	(b)		-		(274,000	)
Other interest income	(c)		211,438		-
Bank interest income			10,297		71
Subsidies from government authorities			38,223		12,806
Others			-		6
Fair value change			259,958		3,278,531

(a)	In July 2021, the Group allotted 3,000 Preferred Shares to a shareholder for a consideration of $6,000,000. Preferred Shares were fair valued, using an equity allocation model at the end of each reporting period, which resulted in a gain of $3,539,648 for the six months ended September 30, 2024. On December 20, 2024, following the Company’s registration statement Form F-1 being declared effective by the SEC, the outstanding Preferred Shares were converted into Ordinary Shares. No Preferred Shares were outstanding as of March 31, 2025 and no fair value change was recognized for the six months ended September 30, 2025 accordingly.

(b)	The Group issued 8% convertible loan notes with an aggregate face value of $4,350,000. The Notes were fair valued, using binomial option pricing model, at the end of each reporting period, resulting in a loss of $274,000 for the six months ended September 30, 2024. On December 20, 2024, following the Company’s registration statement Form F-1 being declared effective by the SEC, all the outstanding Notes were converted into Ordinary Shares. No Notes were outstanding as of March 31, 2025 and no fair value change was recognized for the six months ended September 30, 2025 accordingly.

(c)	Other interest income represents the interest earned from loans to Matter DK ApS and advances to Resulticks Group Companies Pte Ltd. For details of the loans and the advance, see note 12.3.

SCHEDULE OF CHANGES IN LEASE LIABILITY (Details) - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2025	Mar. 31, 2025
Notes and other explanatory information [abstract]
At the beginning of the period/year	$ 237,675	$ 365,356
Increase in lease liability	84,233
Interest expense (note 8)	7,344	17,236
Lease modification adjustment		(5,955)
Reduction in lease liability	(103,373)	(138,962)
Exchange realignment	3,505
At the end of the period/year	$ 229,384	$ 237,675

LOSS PER SHARE

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

LOSS PER SHARE

10 LOSS PER SHARE

SCHEDULE OF LOSS PER SHARE

	Six Months Ended			Six Months Ended
	September 30, 2025			September 30, 2024
	USD			USD
	(Unaudited)			(Unaudited)
Loss for the period
Loss for the period for the purpose of basic loss per share		(5,805,766	)		(1,161,471	)
Effect of dilutive potential ordinary shares:
Fair value change of Preferred Shares		N/A			(3,539,648	)
Loss for the year for the purpose of diluted loss per share		(5,805,766	)		(4,701,119	)
Number of shares*
Weighted average number of ordinary shares for the purpose of basic loss per share^*		191,456,817			101,946,491
Effect of dilutive potential ordinary shares:
Preferred Shares		N/A			20,362,024
Weighted average number of ordinary shares for the purpose of diluted loss per share^*		191,456,817			122,308,515

*	The number of shares used in the calculation of basic and diluted loss per share for the six months ended September 30, 2024 have been restated to incorporate the impact of the Stock Bonus in September 2025.

Due to the losses during the six months ended September 30, 2025 and 2024, certain anti-dilutive instruments were excluded from the calculation of diluted loss per share. The excluded instruments, which are determined as anti-dilutive, include:

	●	Share option awards of 6,905,608 at September 30, 2025 (2024: 665,646 (pre-Stock Bonus)), see note 23;
	●	Notes with aggregate face values of $4,350,000 at September 30, 2024; and
	●	Private Warrants and IPO Warrants at September 30, 2025 and 2024, see note 18.2.

Key sources of judgements and estimation uncertainty

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

Key sources of judgements and estimation uncertainty

4 Key sources of judgements and estimation uncertainty

In preparing these unaudited interim condensed consolidated financial statements, the Group’s key sources of judgements and estimation uncertainty are the same as those applied to the audited consolidated financial statements as at and for the year ended March 31, 2025.

SHARE CAPITAL

6 Months Ended

Sep. 30, 2025

SHARE CAPITAL

17 SHARE CAPITAL

Under a deemed reverse acquisition (as discussed in note 3), the historical shareholders’ equity of DSL, being the accounting acquirer (legal acquiree) prior to the Transaction is retrospectively adjusted to reflect the legal capital structure of the accounting acquiree (legal acquirer) and the Share Subdivision. This is calculated by using the exchange ratio as determined on the completion of the Transaction being 410 shares in the Company for each DSL share and multiplying by 2 for the impact of Share Subdivision. The difference in value of the share capital arising from this conversion versus the share capital amount in DSL is recorded in equity under the capital reserve.

The Shares of the Company have a par value of $0.00005 after the Share Subdivision.

SCHEDULE OF SHARE CAPITAL

															Share capital
															net of capital
			Share capital					Share		Capital		Warrant			reserve and warrant
	Notes		Shares		Amount			premium		reserve		reserve			reserve
					USD			USD		USD		USD			USD
Balance at April 1, 2024 (audited)				11,626		3,752,669			-		-		-			3,752,669
Exercise of share option awards (pre-recapitalization)		(a)		44		27,368			-		-		-			27,368
Capital Raise		(b)		5,086		1,346,800			-		-		6,653,200			8,000,000
Pre-recapitalized balance				16,756		5,126,837			-		-		6,653,200			11,780,037
Recapitalization of DSL (1:410 exchange ratio)		(c)		6,853,204		(5,126,150	)		-		5,126,150					-
Sub-total				6,869,960		687			-		5,126,150		6,653,200			11,780,037
Founding share of the Company				1		-			-		-					-
Sub-total				6,869,961		687			-		5,126,150		6,653,200			11,780,037
Share Subdivision		(d)		6,869,961		-			-		-					-
Recapitalized balance				13,739,922		687			-		5,126,150		6,653,200			11,780,037
Exercise of share option awards (post-recapitalization)		(e)		1,003,680		50			1,768,661		-		-			1,768,711
Conversion of Preferred Shares		(f)		2,583,820		129			5,610,871		-		-			5,611,000
Conversion of convertible loan notes		(f)		2,347,134		117			6,133,664		-		-			6,133,781
Capitalization of loan from immediate holding company		(g)		731,707		37			2,999,963		-		-			3,000,000
IPO and Exercise of overallotment option		(h)		2,587,500		130			9,176,277		-		-			9,176,407
Issuance of IPO Warrants		(i)		-		-			-		-		72,610,000			72,610,000
Balance at March 31, 2025 (audited)				22,993,763		1,150			25,689,436		5,126,150		79,263,200			110,079,936

Balance at April 1, 2025 (audited)				22,993,763		1,150			25,689,436		5,126,150		79,263,200			110,079,936
Pre-capitalized balance				22,993,763		1,150			25,689,436		5,126,150		79,263,200			110,079,936
Exercise of the IPO Warrants (Tranche 1)		(j)		2,250,000		113			28,919,387		-		(17,377,000	)		11,542,500
Sub-total				25,243,763		1,263			54,608,823		5,126,150		61,886,200			121,622,436
Bonus split		(k)		176,706,341		8,835			-		-		-			8,835
Balance at September 30, 2025 (unaudited)				201,950,104		10,098			54,608,823		5,126,150		61,886,200			121,631,271
Recapitalized balance				201,950,104		10,098			54,608,823		5,126,150		61,886,200			121,631,271

(a)	In April 2024, DSL issued 44 shares to an employee via the exercising of vested employee share options. These shares rank pari passu with the existing ordinary shares of DSL in all respects. These shares equate to 36,080 shares post the Recapitalization.

(b)	On May 27, 2024, DSL and its subsidiaries (collectively referred to as the “DSL Group”) completed the Capital Raise and DSL allotted 5,086 ordinary shares and 10,172 warrants to Rhino Ventures. The warrants have a fair value of $6,653,200 and $1,346,800 being allocated to share capital with a total value recognized in reserves of $8,000,000. These shares equate to 4,170,520 shares post the Recapitalization.

(c)	On July 15, 2024, the Company completed the Recapitalization. Prior to the Recapitalization, the Company had issued one founding share with a par value of USD 0.0001 and was a newly incorporated entity without material business activities, while DSL was the parent of the DSL Group. The Transaction resulted in the Company becoming the immediate holding company of DSL and DSL became a wholly owned subsidiary of the Company. The Recapitalization resulted in one share in DSL being exchanged for four hundred and ten (410) Ordinary Shares.

(d)	On July 26, 2024, the authorized share capital of the Company changed to USD50,000 divided into 960,000,000 Ordinary Shares of USD0.00005 par value each and 40,000,000 Preferred Shares of USD0.00005 par value each. The Share Subdivision resulted in the shareholding of each Company shareholder increasing by a multiple of two.

(e)	In August 2024, the Company issued 1,003,680 shares to certain employees via the exercising of vested employee share options. These shares rank pari passu with the Ordinary Shares in all respects.

(f)	On December 20, 2024, the Company’s registration statement Form F-1 being declared effective by the SEC. This resulted in outstanding Preferred Shares converting into 2,583,820 Ordinary Shares on a 1:1 basis. All the outstanding convertible loan notes with an aggregate face value of $4,350,000 and accrued interest of $751,781, totalling $5,101,781, also converted into Ordinary Shares at a conversion price of $2.17 resulting in the issuance of 2,347,134 Ordinary Shares.

(g)	Pursuant to a triparty loan agreement dated September 30, 2024, $3.0 million loan from Rhino Ventures was capitalized through the issuance of 731,707 Ordinary Shares.

(h)	On January 23, 2025, the Company closed on its IPO of 2,250,000 Ordinary Shares, par value $0.00005 per share, at a public offering price of $4.10 per ordinary share, for total gross proceeds of $9,225,000, before deducting underwriting discounts, commissions, and other related expenses. The net proceeds amounted to $7,747,756.

	On January 27, 2025, the Company also closed on the underwriter’s exercise of the Over-Allotment Option to purchase 337,500 Ordinary Shares pursuant to the Underwriting Agreement. Pursuant to the Over-Allotment Option, the underwriters purchased an additional 337,500 Ordinary Shares at the public offering price of $4.10 per share, resulting in additional gross proceeds of $1.38 million, before deducting underwriting discounts and other related expenses. The net proceeds amounted to $1,261,969.

	After giving effect to the full exercise of the Over-Allotment Option, the total number of Ordinary Shares sold by the Company in the IPO increased to 2,587,500 Ordinary Shares and the gross proceeds increased to $10,608,750 million, before deducting underwriting discounts and other related expenses. The total net proceeds amounted to $9,009,725.

	The gross proceeds of $10,608,750 are deducted against the deferred IPO expenses of $1,432,343 upon the successful closing of the IPO and share capital of $130 and share premium of $9,176,277 are recognized.

(i)	On January 23, 2025, the Company issued Rhino Ventures six tranches of the IPO Warrants (as defined in note 18.2), with each tranche comprising 2,250,000 warrants, in connection with the IPO. See note 18.2 for details.

(j)	On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $5.13 per share, to purchase 2,250,000 Ordinary Shares of the Company. The total exercise price of US$11,542,500 has been delivered in full to the Company.

(k)	On September 8, 2025, the Company completed the Stock Bonus. Each shareholder received seven bonus Ordinary Shares for every one ordinary share held. The Stock Bonus resulted in the issuance of 176,706,341 Ordinary Shares.

SCHEDULE OF NUMBER OF UNVESTED SHARES (Details) - $ / shares	6 Months Ended	12 Months Ended
	Sep. 30, 2025	Mar. 31, 2025
Notes and other explanatory information [abstract]
Number of unvested shares based on number of shares-in-issue, beginning balance	780,058	1,890
Additions	83,143	69
Exercised		(44)
Pre-recapitalized balance		1,915
Post-recapitalized balance		1,570,219
Additions		566,119
Exercised		(1,003,680)
Expired		(352,600)
Number of unvested shares based on number of shares-in-issue, ending balance	6,905,608	780,058
Weighted average exercise price	$ 0.00005	$ 0.00005
Number of share options exercisable	335,560	17,345
Sub-total	863,201
Stock Bonus	6,042,407

SCHEDULE OF OTHER INCOME, GAINS OR LOSSES (Details) (Parenthetical) - USD ($)

6 Months Ended

Sep. 30, 2025

Sep. 30, 2024

Sep. 08, 2025

Jul. 22, 2025

Jan. 23, 2025

Dec. 20, 2024

May 31, 2024

Jul. 31, 2021

Issued capital, preference shares

Number of shares issued

201,950,104

2,250,000

Gain (loss) on fair value of preferred shares

^[1]

$ 3,539,648

Convertible loan, percentage

8.00%

Notional amount

$ 4,350,000

Loss on fair value convertible loan notes

$ 274,000

Preference shares [member]

Issued capital, preference shares

Number of shares issued

3,000

$ 6,000,000

[1]	In July 2021, the Group allotted 3,000 Preferred Shares to a shareholder for a consideration of $6,000,000. Preferred Shares were fair valued, using an equity allocation model at the end of each reporting period, which resulted in a gain of $3,539,648 for the six months ended September 30, 2024.

TRADE RECEIVABLES, CONTRACT ASSETS, OTHER RECEIVABLES, DEPOSITS AND PREPAYMENT (Tables)

6 Months Ended

Sep. 30, 2025

Trade Receivables Contract Assets Other Receivables Deposits And Prepayment

SCHEDULE OF TRADE RECEIVABLES

	September 30, 2025			March 31, 2025
	USD			USD
	(Unaudited)			(Audited)
Trade receivables		2,513,696			1,394,545
Less: loss allowance		(18,394	)		-
Total		2,495,302			1,394,545

SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES

An aging analysis of the trade receivables at the end of the reporting period, based on the invoice date and net of loss allowance, is as follows:

	September 30, 2025		March 31, 2025
	USD		USD
	(Unaudited)		(Audited)
Less than 1 month		1,866,294		1,219,953
Between 1 month and 3 months		21,500		158,350
Over 3 months		607,508		16,242
Trade receivables, net		2,495,302		1,394,545

SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES

The movements in the loss allowance for impairment of trade receivables are as follows:

	Six Months Ended		Year Ended
	September 30, 2025		March 31, 2025
	USD		USD
	(Unaudited)		(Audited)
At the beginning of the period/year		-		4,632
Provision for the period/year		18,394		-
Written off for the period/year		-		(1,788	)
Reversal for the period/year		-		(2,844	)
At the end of the period/year		18,394		-

SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES

	Notes	September 30, 2025		March 31, 2025
			USD		USD
			(Unaudited)		(Audited)
Current:
Deposits	(a)		57,285		63,914
Prepayments	(b)		245,811		351,791
Deferred fund-raising costs	(c)		800,000		650,000
Loans to Matter DK ApS	(d)		764,141		-
Advance to Resulticks Group Companies Pte Ltd	(e)		8,206,301		-
Other receivables			283		486
			10,073,821		1,066,191
Non-current:
Deposit	(a)		59,247		45,463

(a)	Current deposits represent amounts paid to an employment agency in Germany and deposit for investor relations services.

	Non-current deposit of $59,247 (March 31, 2025: $45,463) represents the deposits for leases of office space in Monaco and the UK.

(b)	Prepayments consist of the advance payment of the Directors and Officers liability insurance premium, covering the 12 months period from January 2025, and prepaid software or license subscriptions. The decrease is primarily due to amortization of these items during the six months period ended September 30, 2025.

(c)	As of March 31, 2025, deferred fund-raising costs represent payments of $400,000 and $250,000 under the Nomas MOU (as defined in note 24) and the Al Noor MOU (as defined in note 24), respectively. The increase during the six months ended September 30, 2025 is due to an additional payment of $150,000 under the Al Noor MOU in June 2025.

(d)	The balance represents the loans to Matter DK ApS with a total amount of EUR650,000 (equivalent to $759,004) and the accrued interest of $5,137. The loan principal accrues interest at a rate of 5% per annum.

	The Company completed the acquisition of Matter DK ApS on October 3, 2025 (see note 25).

(e)	On June 23, 2025, the Company entered into a funding agreement (“FA”) with Resulticks Group Companies Pte Ltd (“Resulticks”), under which the Company agreed to provide Resulticks with funding of up to $11,000,000, to be disbursed in tranches as mutually agreed, with funding intended to be completed by July 11, 2025, and to be offset against the proposed $200 million post-acquisition funding, if the proposed acquisition proceeds.

	In the original FA, if (a) the parties determined not to proceed with the acquisition, or (b) failed to enter into a definitive agreement by July 28, 2025 (or such later date as may be mutually agreed) (each a “Deal Failure”), any amounts disbursed were repayable within 45 calendar days and accrued interest at a rate of 10% per annum, effective from the date of initial disbursement until repayment.

	On September 24, 2025, the parties amended the FA to make all disbursed funding immediately due on September 30, 2025 (or a mutually agreed later date) and extended the memorandum of understanding deadlines to October 31, 2025.

	Additionally, if Resulticks raises capital or draws down from a debt facility prior to the acquisition or a Deal Failure, the proceeds from such funding must be applied to repay any amounts disbursed by the Company under the funding arrangement.

	At September 30, 2025 the Company has disbursed $8 million to Resulticks.

SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES (Details) - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2025	Mar. 31, 2025
Trade Receivables Contract Assets Other Receivables Deposits And Prepayment
Loss allowance for impairment, beginning balance		$ 4,632
Provision for the period/year	18,394
Written off for the period/year		(1,788)
Reversal for the period/year		(2,844)
Loss allowance for impairment, ending balance	$ 18,394

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)

6 Months Ended

Sep. 30, 2025

Sep. 30, 2024

CASH FLOWS FROM OPERATING ACTIVITIES

Loss before taxation

$ (5,795,016)

$ (1,161,471)

Adjustments for:

Amortization - right-of-use assets

90,773

63,036

Impairment losses recognized in respect of trade receivables

17,649

10,018

Other interest income

(211,438)

Finance costs

7,344

243,537

Share option awards

589,419

320,533

Share-based payments expenses on anti-dilution issuance of preferred shares

^[1],[2]

369,648

Net fair value loss of convertible loan notes

274,000

Net fair value gain of preferred shares

(3,539,648)

Operating cash flows before movements in working capital

(5,301,269)

(3,420,347)

Trade receivables

(1,118,406)

87,552

Other receivables, deposit and prepayment

(37,188)

(210,466)

Contract assets

750

(18,028)

Trade and other payables

2,468,799

589,091

Deferred revenue

105,836

51,885

Cash used in operations

(3,881,478)

(2,920,313)

Income tax paid

(10,750)

Net cash used in operating activities

(3,892,228)

(2,920,313)

CASH FLOWS FROM INVESTING ACTIVITIES

Advance to Resulticks Group Companies Pte Ltd

(8,000,000)

Loan to Matter DK ApS

(759,004)

Payment of rental deposit

(13,784)

Cash used in investing activities

(8,772,788)

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from exercise of the IPO Warrants (Tranche 1)

11,542,500

Proceeds from issuance of ordinary shares

Loans from immediate holding company

2,335,461

Advances from immediate holding company

713,719

Repayment to a related company

(34,579)

Repayment of lease liabilities

(103,373)

(104,715)

Net cash generated from financing activities

11,404,548

2,944,515

NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS

(1,260,468)

24,202

Cash and cash equivalents at the beginning of the period

3,111,141

76,620

CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD

$ 1,850,673

$ 100,822

[1]	In May 2024, the Group completed an $
[2]	In connection with the issuance 151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $369,648 were recognized during the six months ended September 30, 2024 (2025: $Nil).

SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST (Details) - USD ($)	Sep. 30, 2025	Mar. 31, 2025	Sep. 30, 2024	Mar. 31, 2024
IfrsStatementLineItems [Line Items]
Trade receivables	$ 2,495,302	$ 1,394,545
Other receivables	283	486
Restricted bank balance	383,400	399,400
Cash and cash equivalents	1,850,673	3,111,141	$ 100,822	$ 76,620
Trade payables	637,680	200,660
Other payables	12,118	11,852
Due to related companies		34,579
Lease liabilities	229,384	237,675		$ 365,356
Recurring fair value measurement [member] \| Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Restricted bank balance	383,400	399,400
Trade payables	637,680	200,660
Other payables	12,118	11,852
Due to related companies		34,579
Lease liabilities	229,384	237,675
Financial liabilities	879,182	484,766
Recurring fair value measurement [member] \| Financial assets at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Trade receivables	2,495,302	1,394,545
Other receivables	9,770,725	650,486
Contract assets		750
Cash and cash equivalents	1,850,673	3,111,141
Financial assets	$ 14,500,100	$ 5,556,322

REVENUE (Tables)

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF REVENUE

An analysis of the Group’s revenue for the reporting periods are as follows:

SCHEDULE OF REVENUE

	Six Months Ended		Six Months Ended
	September 30, 2025		September 30, 2024
	USD		USD
	(Unaudited)		(Unaudited)
At a point-in-time:
Software license fees		1,624,000		-
Customization		38,152		236,189
Advisory service income		93,325		72,800
Revenue		1,755,477		308,989
Over time:
Software subscription fees		289,931		211,806
Revenue		289,931		211,806
Revenue		2,045,408		520,795

TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS (Tables)

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS

	Note	September 30, 2025		March 31, 2025
			USD		USD
			(Unaudited)		(Audited)
Trade payables			637,680		200,660
Other payables			12,118		11,852
Accruals	(a)		2,712,794		695,022
Total			3,362,592		907,534

(a)

SCHEDULE OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS AS CASH FLOWS FROM FINANCING ACTIVITIES (Details) - USD ($)	6 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
IfrsStatementLineItems [Line Items]
Beginning balance	$ 34,579	$ 21,901,774
Repayments	(34,579)
Additions		3,418,828
Non-cash transaction		(8,000,000)
Interest expenses		233,870
Fair value/other adjustments		(3,266,154)
Ending balance		14,288,318
Convertible loan notes [member]
IfrsStatementLineItems [Line Items]
Beginning balance		4,090,342
Repayments
Additions
Non-cash transaction		1,165,479
Interest expenses		151,245
Fair value/other adjustments		274,000
Ending balance		5,681,066
Amount due from immediate holding company [member]
IfrsStatementLineItems [Line Items]
Beginning balance		5,345,929
Repayments
Additions		713,719
Non-cash transaction		(6,059,142)
Interest expenses
Fair value/other adjustments		(506)
Ending balance
Amount due to a related company [member]
IfrsStatementLineItems [Line Items]
Beginning balance	34,579	34,579
Repayments	(34,579)
Additions
Non-cash transaction
Interest expenses
Fair value/other adjustments
Ending balance		34,579
Loan from immediate holding company [member]
IfrsStatementLineItems [Line Items]
Beginning balance		1,930,993
Repayments
Additions		2,335,461
Non-cash transaction		(1,940,858)
Interest expenses		58,077
Fair value/other adjustments
Ending balance		2,383,673
Loan from a related company [member]
IfrsStatementLineItems [Line Items]
Beginning balance		1,140,931
Repayments
Additions
Non-cash transaction		(1,165,479)
Interest expenses		24,548
Fair value/other adjustments
Ending balance
Preference shares [member]
IfrsStatementLineItems [Line Items]
Beginning balance		9,359,000
Repayments
Non-cash transaction		369,648
Interest expenses
Fair value/other adjustments		(3,539,648)
Ending balance		$ 6,189,000

SCHEDULE OF SHARE CAPITAL (Details) - USD ($)

6 Months Ended

12 Months Ended

Sep. 30, 2025

Mar. 31, 2025

Issued capital [member]

$ 1,150

$ 3,752,669

Exercise of share option awards (pre-recapitalization)

22,993,763

11,626

^[1]

$ 27,368

Exercise of share option awards pre-capitalization, shares

^[1]

^[2]

$ 1,346,800

Capital Raise, shares

^[2]

5,086

$ 5,126,837

16,756

Recapitalization of DSL (1:410 exchange ratio), shares

$ (5,126,150)

^[3]

6,853,204

Pre recapitalized Sub-total, shares

$ 1,263

$ 687

6,869,960

Founding share of the Company, shares

Post recapitalized sub-total, shares

$ 687

25,243,763

6,869,961

Share Subdivision, shares

^[4]

^[4]

6,869,961

Recapitalized balance, shares

$ 687

13,739,922

Exercise of share option awards (post-recapitalization)

$ 50

Exercise of share option awards (post-recapitalization), shares

^[5]

1,003,680

Conversion of Preferred Shares, shares

^[6]

$ 129

^[6]

2,583,820

Conversion of convertible loan notes, shares

$ 117

^[6]

2,347,134

Capitalization of loan from immediate holding company

^[7]

$ 37

Capitalization of loan from immediate holding company, shares

^[7]

731,707

IPO and Exercise of overallotment option, shares

^[8]

$ 130

^[8]

2,587,500

Issuance of IPO Warrants, shares

Recapitalized balance, shares

$ 10,098

$ 1,150

22,993,763

22,993,763

Exercise of the IPO Warrants, shares

^[9]

$ 113

^[9]

2,250,000

Post recapitalized sub-total, shares

^[10]

$ 8,835

^[10]

176,706,341

201,950,104

22,993,763

Share premium [member]

Exercise of share option awards (pre-recapitalization)

$ 25,689,436

^[1]

^[2]

54,608,823

^[4]

Exercise of share option awards (post-recapitalization)

1,768,661

^[6]

5,610,871

Capitalization of loan from immediate holding company

6,133,664

^[7]

2,999,963

^[8]

9,176,277

54,608,823

25,689,436

^[9]

28,919,387

^[10]

Capital reserve [member]

Exercise of share option awards (pre-recapitalization)

5,126,150

^[1]

^[2]

5,126,150

5,126,150

5,126,150

^[4]

Exercise of share option awards (post-recapitalization)

5,126,150

^[6]

Capitalization of loan from immediate holding company

^[7]

^[8]

5,126,150

^[9]

^[10]

Warrant reserve [member]

Exercise of share option awards (pre-recapitalization)

79,263,200

^[1]

^[2]

6,653,200

6,653,200

61,886,200

6,653,200

6,653,200

Exercise of share option awards (post-recapitalization)

6,653,200

^[6]

Capitalization of loan from immediate holding company

^[7]

^[8]

72,610,000

61,886,200

79,263,200

^[9]

(17,377,000)

Share Capital Net Of Capital Reserve And Warrant Reserve [member]

^[10]

Exercise of share option awards (pre-recapitalization)

110,079,936

3,752,669

^[1]

27,368

^[2]

8,000,000

11,780,037

121,622,436

11,780,037

11,780,037

^[4]

Exercise of share option awards (post-recapitalization)

11,780,037

1,768,711

^[6]

5,611,000

Capitalization of loan from immediate holding company

6,133,781

^[7]

3,000,000

^[8]

9,176,407

72,610,000

121,631,271

$ 110,079,936

^[9]

11,542,500

Notes and other explanatory information [abstract]

^[10]

$ 8,835

[1]	In April 2024, DSL issued 44 shares to an employee via the exercising of vested employee share options. These shares rank pari passu with the existing ordinary shares of DSL in all respects. These shares equate to 36,080 shares post the Recapitalization.
[2]	On May 27, 2024, DSL and its subsidiaries (collectively referred to as the “DSL Group”) completed the Capital Raise and DSL allotted 5,086 ordinary shares and 10,172 warrants to Rhino Ventures. The warrants have a fair value of $6,653,200 and $1,346,800 being allocated to share capital with a total value recognized in reserves of $8,000,000. These shares equate to 4,170,520 shares post the Recapitalization.
[3]	On July 15, 2024, the Company completed the Recapitalization. Prior to the Recapitalization, the Company had issued one founding share with a par value of USD 0.0001 and was a newly incorporated entity without material business activities, while DSL was the parent of the DSL Group. The Transaction resulted in the Company becoming the immediate holding company of DSL and DSL became a wholly owned subsidiary of the Company. The Recapitalization resulted in one share in DSL being exchanged for four hundred and ten (410) Ordinary Shares.
[4]	On July 26, 2024, the authorized share capital of the Company changed to USD50,000 divided into 960,000,000 Ordinary Shares of USD0.00005 par value each and 40,000,000 Preferred Shares of USD0.00005 par value each. The Share Subdivision resulted in the shareholding of each Company shareholder increasing by a multiple of two.
[5]	In August 2024, the Company issued 1,003,680 shares to certain employees via the exercising of vested employee share options. These shares rank pari passu with the Ordinary Shares in all respects.
[6]	On December 20, 2024, the Company’s registration statement Form F-1 being declared effective by the SEC. This resulted in outstanding Preferred Shares converting into 2,583,820 Ordinary Shares on a 1:1 basis. All the outstanding convertible loan notes with an aggregate face value of $4,350,000 and accrued interest of $751,781, totalling $5,101,781, also converted into Ordinary Shares at a conversion price of $2.17 resulting in the issuance of 2,347,134 Ordinary Shares.
[7]	Pursuant to a triparty loan agreement dated September 30, 2024, $3.0 million loan from Rhino Ventures was capitalized through the issuance of 731,707 Ordinary Shares.
[8]	On January 23, 2025, the Company closed on its IPO of 2,250,000 Ordinary Shares, par value $0.00005 per share, at a public offering price of $4.10 per ordinary share, for total gross proceeds of $9,225,000, before deducting underwriting discounts, commissions, and other related expenses. The net proceeds amounted to $7,747,756.
[9]	On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $5.13 per share, to purchase 2,250,000 Ordinary Shares of the Company. The total exercise price of US$11,542,500 has been delivered in full to the Company.
[10]	On September 8, 2025, the Company completed the Stock Bonus. Each shareholder received seven bonus Ordinary Shares for every one ordinary share held. The Stock Bonus resulted in the issuance of 176,706,341 Ordinary Shares.

SUBSIDIARIES (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF SUBSIDIARIES

Name of entities	Places 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 (March 31, 2025: 19,907 ordinary shares issued)	Direct 100% (March 31, 2025: 100%)
Diginex USA, LLC	United States of America	Provision of ESG reporting solutions services	1,000 Class A Units of $10 each (March 31, 2025: 1,000 Class A Units of $10 each)	Indirect 100% (March 31, 2025: 100%)
Diginex Services Limited	United Kingdom	Provision of ESG reporting solutions services	Ordinary shares of 1 pence each (March 31, 2025: Ordinary shares of 1 pence each)	Indirect 100% (March 31, 2025: 100%)
Diginex MENA Limited*	Abu Dhabi	Inactive	100 ordinary shares issued of $1 each. (March 31, 2025: N/A)	Direct 100%

*	Diginex MENA Limited was incorporated in Abu Dhabi on September 26, 2025.

SCHEDULE OF KEY MANAGEMENT COMPENSATION (Details) - USD ($)	6 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Notes and other explanatory information [abstract]
Basic salaries, allowances and all benefits-in-kind	$ 813,713	$ 750,914
Pension costs - defined contribution plans	6,924	3,462
Share-based payments	282,965	274,497
Key management compensation	$ 1,103,602	$ 1,028,873

BASIS OF PREPARATION

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

BASIS OF PREPARATION

2 BASIS OF PREPARATION

These unaudited interim condensed consolidated financial statements for the six months ended September 30, 2025 and 2024 have been prepared in accordance with the International Accounting Standards (“IAS”) 34 Interim Financial Reporting issued by the International Accounting Standards Board (“IASB”).

These unaudited interim condensed consolidated financial statements do not include all the information and disclosures required in the annual financial statements and should be read in conjunction with the audited consolidated financial statements of the Company for the year ended March 31, 2025.

Operating results for the six months ended September 30, 2025 are not necessarily indicative of the results that may be expected for the year ending March 31, 2026.

In the opinion of management, the unaudited interim condensed consolidated financial statements include all adjustments necessary to make the financial statements not misleading, and all adjustments are of a normal recurring nature.

The Board of Directors has at the time of approving these unaudited interim condensed consolidated financial statements, a reasonable expectation that the Group has adequate resources to continue in operational existence for at least 12 months from the date approving these unaudited interim condensed consolidated financial statements. Thus, they continue to adopt the going concern basis of accounting in preparing the unaudited interim condensed consolidated financial statements.

2.1 Application of new and amendments to IFRSs

The accounting policies adopted in the preparation of these unaudited interim condensed consolidated financial statements are consistent with those followed in the preparation of the Group’s annual financial statements as of and for the year ended March 31, 2025.

SCHEDULE OF OTHER INCOME, GAINS OR LOSSES (Details) - USD ($)

6 Months Ended

Sep. 30, 2025

Sep. 30, 2024

Notes and other explanatory information [abstract]

Preferred Shares

^[1]

$ 3,539,648

Subsidies from government authorities

^[2]

(274,000)

Other interest income

^[3]

211,438

Bank interest income

10,297

38,223

12,806

Others

Fair value change

$ 259,958

$ 3,278,531

[1]	In July 2021, the Group allotted 3,000 Preferred Shares to a shareholder for a consideration of $6,000,000. Preferred Shares were fair valued, using an equity allocation model at the end of each reporting period, which resulted in a gain of $3,539,648 for the six months ended September 30, 2024.
[2]	The Group issued 8% convertible loan notes with an aggregate face value of $4,350,000. The Notes were fair valued, using binomial option pricing model, at the end of each reporting period, resulting in a loss of $274,000 for the six months ended September 30, 2024.
[3]	Other interest income represents the interest earned from loans to Matter DK ApS and advances to Resulticks Group Companies Pte Ltd. For details of the loans and the advance, see note 12.3.

TRADE RECEIVABLES, CONTRACT ASSETS, OTHER RECEIVABLES, DEPOSITS AND PREPAYMENT

6 Months Ended

Sep. 30, 2025

Trade Receivables Contract Assets Other Receivables Deposits And Prepayment

TRADE RECEIVABLES, CONTRACT ASSETS, OTHER RECEIVABLES, DEPOSITS AND PREPAYMENT

12 TRADE RECEIVABLES, CONTRACT ASSETS, OTHER RECEIVABLES, DEPOSITS AND PREPAYMENT

12.1 Trade receivables, net

SCHEDULE OF TRADE RECEIVABLES

	September 30, 2025			March 31, 2025
	USD			USD
	(Unaudited)			(Audited)
Trade receivables		2,513,696			1,394,545
Less: loss allowance		(18,394	)		-
Total		2,495,302			1,394,545

Trade receivables are non-interest bearing and generally have credit terms of 30 days.

An aging analysis of the trade receivables at the end of the reporting period, based on the invoice date and net of loss allowance, is as follows:

	September 30, 2025		March 31, 2025
	USD		USD
	(Unaudited)		(Audited)
Less than 1 month		1,866,294		1,219,953
Between 1 month and 3 months		21,500		158,350
Over 3 months		607,508		16,242
Trade receivables, net		2,495,302		1,394,545

The movements in the loss allowance for impairment of trade receivables are as follows:

	Six Months Ended		Year Ended
	September 30, 2025		March 31, 2025
	USD		USD
	(Unaudited)		(Audited)
At the beginning of the period/year		-		4,632
Provision for the period/year		18,394		-
Written off for the period/year		-		(1,788	)
Reversal for the period/year		-		(2,844	)
At the end of the period/year		18,394		-

During the six months ended September 30, 2025, trade receivables of $Nil (2024: $4,314) were written off due to uncollectible as assessed by management. The carrying amounts of trade receivables are approximate their fair values.

12.2 Contract Assets

Contract assets relate to client contracts that have been completed, revenue recognized but is yet to be invoiced.

12.3 Other receivables, deposits and prepayment

	Notes	September 30, 2025		March 31, 2025
			USD		USD
			(Unaudited)		(Audited)
Current:
Deposits	(a)		57,285		63,914
Prepayments	(b)		245,811		351,791
Deferred fund-raising costs	(c)		800,000		650,000
Loans to Matter DK ApS	(d)		764,141		-
Advance to Resulticks Group Companies Pte Ltd	(e)		8,206,301		-
Other receivables			283		486
			10,073,821		1,066,191
Non-current:
Deposit	(a)		59,247		45,463

(a)	Current deposits represent amounts paid to an employment agency in Germany and deposit for investor relations services.

	Non-current deposit of $59,247 (March 31, 2025: $45,463) represents the deposits for leases of office space in Monaco and the UK.

(b)	Prepayments consist of the advance payment of the Directors and Officers liability insurance premium, covering the 12 months period from January 2025, and prepaid software or license subscriptions. The decrease is primarily due to amortization of these items during the six months period ended September 30, 2025.

(c)	As of March 31, 2025, deferred fund-raising costs represent payments of $400,000 and $250,000 under the Nomas MOU (as defined in note 24) and the Al Noor MOU (as defined in note 24), respectively. The increase during the six months ended September 30, 2025 is due to an additional payment of $150,000 under the Al Noor MOU in June 2025.

(d)	The balance represents the loans to Matter DK ApS with a total amount of EUR650,000 (equivalent to $759,004) and the accrued interest of $5,137. The loan principal accrues interest at a rate of 5% per annum.

	The Company completed the acquisition of Matter DK ApS on October 3, 2025 (see note 25).

(e)	On June 23, 2025, the Company entered into a funding agreement (“FA”) with Resulticks Group Companies Pte Ltd (“Resulticks”), under which the Company agreed to provide Resulticks with funding of up to $11,000,000, to be disbursed in tranches as mutually agreed, with funding intended to be completed by July 11, 2025, and to be offset against the proposed $200 million post-acquisition funding, if the proposed acquisition proceeds.

	In the original FA, if (a) the parties determined not to proceed with the acquisition, or (b) failed to enter into a definitive agreement by July 28, 2025 (or such later date as may be mutually agreed) (each a “Deal Failure”), any amounts disbursed were repayable within 45 calendar days and accrued interest at a rate of 10% per annum, effective from the date of initial disbursement until repayment.

	On September 24, 2025, the parties amended the FA to make all disbursed funding immediately due on September 30, 2025 (or a mutually agreed later date) and extended the memorandum of understanding deadlines to October 31, 2025.

	Additionally, if Resulticks raises capital or draws down from a debt facility prior to the acquisition or a Deal Failure, the proceeds from such funding must be applied to repay any amounts disbursed by the Company under the funding arrangement.

	At September 30, 2025 the Company has disbursed $8 million to Resulticks.

Interim Condensed Consolidated Statements of Changes in Equity (deficit) (Unaudited) - USD ($)	Precapitalization [member] Issued capital [member]	Precapitalization [member] Warrant reserve [member]	Precapitalization [member] Reserve of exchange differences on translation [member]	Precapitalization [member] Share option reserve [member]	Precapitalization [member] Retained earnings [member]	Precapitalization [member]	Issued capital [member]	Share premium [member]	Capital reserve [member]	Warrant reserve [member]	Reserve of exchange differences on translation [member]	Share option reserve [member]	Retained earnings [member]	Total	Recapitalization [member] Issued capital [member]	Recapitalization [member] Share premium [member]	Recapitalization [member] Capital reserve [member]	Recapitalization [member] Warrant reserve [member]	Recapitalization [member] Reserve of exchange differences on translation [member]	Recapitalization [member] Share option reserve [member]	Recapitalization [member] Retained earnings [member]	Recapitalization [member]
Balance at Mar. 31, 2024	$ 3,752,669		$ (1,681)	$ 2,409,689	$ (29,170,801)	$ (23,010,124)	$ 1,150	$ 25,689,436	$ 5,126,150	$ 79,263,200	$ (1,651)	$ 1,076,345	$ (106,596,680)	$ 4,557,950
Balance, shares at Mar. 31, 2024	11,626
IfrsStatementLineItems [Line Items]
Exercise of share option awards pre-capitalization	$ 27,368			(27,368)
Balance, shares	44
Allotment of shares	$ 1,346,800					$ 1,346,800
Balance, shares	5,086
Issuance of warrants		6,653,200				6,653,200
Recapitalization of Diginex Solutions (HK) Limited															$ (5,126,150)		$ 5,126,150
Balance, shares															6,853,204
Sub-total after recapitalization															$ 687		5,126,150	6,653,200	(1,681)	2,382,321	(29,170,801)	(15,010,124)
Balance, shares															6,869,960
Founding share of the Company
Balance, shares															1
Sub-total															$ 687		5,126,150	6,653,200	(1,681)	2,382,321	(29,170,801)	(15,010,124)
Balance, shares															6,869,961
Share Subdivision
Balance, shares															6,869,961
Loss for the period														(1,161,471)							(1,161,471)	(1,161,471)
Exchange loss on translation of foreign operations														4,411					4,411			4,411
Total comprehensive loss for the period														(1,157,060)					4,411		(1,161,471)	(1,157,060)
Exercise of share option awards post-capitalization															50	1,768,661				(1,768,661)		50
Balance, shares							1,003,680
Forfeiture of share option for the period																				(283,690)	283,690
Share option awards for the period																				320,533		320,533
Balance at Sep. 30, 2024	$ 5,126,837	$ 6,653,200	$ (1,681)	$ 2,382,321	$ (29,170,801)	$ (15,010,124)	$ 737	1,768,661	5,126,150	6,653,200	2,730	650,503	(30,048,582)	(15,846,601)	$ 687		$ 5,126,150	$ 6,653,200	$ (1,681)	$ 2,382,321	$ (29,170,801)	$ (15,010,124)
Balance, shares at Sep. 30, 2024	16,756						14,743,602								13,739,922
Balance at Mar. 31, 2024	$ 3,752,669		(1,681)	2,409,689	(29,170,801)	(23,010,124)	$ 1,150	25,689,436	5,126,150	79,263,200	(1,651)	1,076,345	(106,596,680)	4,557,950
Balance, shares at Mar. 31, 2024	11,626
IfrsStatementLineItems [Line Items]
Exercise of share option awards post-capitalization							50	1,768,661
Balance at Mar. 31, 2025														4,557,950
Balance, shares at Mar. 31, 2025	22,993,763
Balance at Mar. 31, 2024	$ 3,752,669		$ (1,681)	$ 2,409,689	$ (29,170,801)	$ (23,010,124)	1,150	25,689,436	5,126,150	79,263,200	(1,651)	1,076,345	(106,596,680)	4,557,950
Balance, shares at Mar. 31, 2024	11,626
IfrsStatementLineItems [Line Items]
Loss for the period													(5,805,766)	(5,805,766)
Exchange loss on translation of foreign operations											(2,259)			(2,259)
Total comprehensive loss for the period											(2,259)		(5,805,766)	(5,808,025)
Share option awards for the period												654,459	(65,040)	589,419
Exercise of IPO Warrants (Tranche 1)							113	28,919,387		(17,377,000)				11,542,500
Sub-total							1,263	54,608,823	5,126,150	61,886,200	(1,651)	1,076,345	(106,596,680)	16,100,450
Stock Bonus (as defined in note 1.1) (8-to-1 bonus ratio)							8,835						(8,835)
Post-Stock Bonus balance							10,098	54,608,823	5,126,150	61,886,200	(1,651)	1,076,345	(106,605,515)	16,100,450
Balance at Sep. 30, 2025							10,098	54,608,823	5,126,150	61,886,200	(3,910)	1,730,804	(112,476,321)	10,881,844
Balance, shares at Sep. 30, 2025	201,950,104
Balance at Mar. 31, 2025														4,557,950
Balance, shares at Mar. 31, 2025	22,993,763
IfrsStatementLineItems [Line Items]
Loss for the period														(5,805,766)
Exchange loss on translation of foreign operations														(2,259)
Total comprehensive loss for the period														(5,808,025)
Exercise of IPO Warrants (Tranche 1), shares	2,250,000
Sub-total, shares	25,243,763
Stock Split (as defined in note 1.1), shares	176,706,341
Post-Stock Split balance, shares	201,950,104
Balance at Sep. 30, 2025							$ 10,098	$ 54,608,823	$ 5,126,150	$ 61,886,200	$ (3,910)	$ 1,730,804	$ (112,476,321)	$ 10,881,844
Balance, shares at Sep. 30, 2025	201,950,104

FINANCE COSTS, NET (Tables)

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF FINANCE COSTS, NET

	Six Months Ended		Six Months Ended
	September 30, 2025		September 30, 2024
	USD		USD
	(Unaudited)		(Unaudited)
Interest on
Convertible loan notes		-		151,245
Loan from immediate holding company		-		58,077
Loan from a related company		-		24,548
Lease liabilities		7,344		9,667
Finance costs		7,344		243,537

FINANCE COSTS, NET

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

FINANCE COSTS, NET

8 FINANCE COSTS, NET

SCHEDULE OF FINANCE COSTS, NET

	Six Months Ended		Six Months Ended
	September 30, 2025		September 30, 2024
	USD		USD
	(Unaudited)		(Unaudited)
Interest on
Convertible loan notes		-		151,245
Loan from immediate holding company		-		58,077
Loan from a related company		-		24,548
Lease liabilities		7,344		9,667
Finance costs		7,344		243,537

RIGHT-OF-USE ASSETS

6 Months Ended

Sep. 30, 2025

RIGHT-OF-USE ASSETS

11 RIGHT-OF-USE ASSETS

Right-of-use assets relate to office space leased by the Group. The amount in respect of lease are as follows:

SCHEDULE OF RIGHT-OF-USE ASSETS, NET

	Properties
	USD
At April 1, 2024		357,202
Amortization		(125,575	)
Modification adjustment (a)		(5,955	)
At March 31, 2025 (audited)		225,672
Additions (b)		84,233
Amortization		(90,773	)
Exchange realignment		3,505
At September 30, 2025 (unaudited)		222,637

(a)	There were rent reviews relating to the Monaco office in February 2025 and modification adjustments were made to account for the change in monthly rent.

(b)	In April 2025, the Group entered into a new lease agreement in the UK which expires September 1, 2026.

COMMITMENTS

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

COMMITMENTS

24 COMMITMENTS

On March 17, 2025, the Company signed two binding memoranda of understanding with Nomas Global Investments-LLC-S.P.C. and Al Noor Legal Consultants FZE ( the “MOUs”) to pursue a broad strategic relationship to facilitate the Company with its planned expansion in the UAE and the broader Gulf Cooperation Council region (“GCC”), which includes assisting the Company with a dual listing of the Ordinary Shares on the Abu Dhabi Securities Exchange and a potential capital raise of up to USD$250,000,000 focused on large institutional investors based in the GCC.

Pursuant to the Nomas MOU, the Company has agreed to pay fixed non-refundable fees in an aggregate amount of $800,000, with the initial payment of $400,000 paid upon signing of the Nomas MOU and the remaining balance of $400,000, as held under escrow and recognized as a restricted bank balance, to be released in equal installments upon the occurrence of three defined milestones via an escrow arrangement. The Nomas MOU also provides that the Company shall pay success fees upon achieving certain capital raise targets and the successful listing of the Company’s securities on the ADX.

Pursuant to the Al Noor MOU, the Company has agreed to fees in an aggregate amount of $650,000, with a total of $400,000 paid by September 30, 2025 and the remaining fees in equal installments upon the occurrence of three defined milestones. The Al Noor MOU also provides that the Company shall pay success fees upon achieving certain capital raise targets and the successful listing the Company s securities on the ADX.

SHARE CAPITAL (Details Narrative) - $ / shares	Sep. 30, 2025	Sep. 08, 2025	Jan. 23, 2025	Dec. 20, 2024
IfrsStatementLineItems [Line Items]
Number of shares outstanding		201,950,104
Par value per share			$ 0.00005	$ 2.17
Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares outstanding	410
Par value per share	$ 0.00005

DIVIDEND

6 Months Ended

Sep. 30, 2025

Dividend

DIVIDEND

19 DIVIDEND

No dividends were declared or paid during each of the six months ended September 30, 2025 and 2024.

SCHEDULE OF NUMBER OF UNVESTED SHARES (Details) (Paranthetical) - $ / shares			6 Months Ended	12 Months Ended
	Jan. 27, 2025	Jan. 23, 2025	Sep. 30, 2025	Mar. 31, 2025
Notes and other explanatory information [abstract]
Weighted average share price, recapitalized			$ 2.746
Weighted average share price	$ 4.10	$ 4.10	$ 2.098
Weighted average remaining contractual life			2 years 10 days	2 years 6 months 25 days

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES (Details) - USD ($)

6 Months Ended

Sep. 30, 2025

Sep. 30, 2024

Notes and other explanatory information [abstract]

Total employees’ benefits

^[1]

$ 3,063,757

$ 2,163,131

Professional fees

^[2]

2,964,810

753,836

IT development and maintenance support

^[3]

823,592

858,125

Travelling expenses

^[4]

362,781

126,324

Investor Relations

^[5]

249,727

Audit fee

^[6]

170,825

174,250

Amortization – right-of-use assets

^[7]

90,773

63,036

Share-based payments expenses on anti-dilution issuance of preferred shares

^[8],[9]

369,648

Others

^[10]

366,773

208,910

General and administrative expense

8,093,038

4,717,260

Basic salaries, allowances and all benefits-in-kind

2,402,216

1,792,793

Pension costs - defined contribution plans

72,122

49,805

Share-based payments

$ 589,419

$ 320,533

[1]	The above includes the cost of both employees and contractors. At September 30, 2025, the Company had 27 employees and 11 contractors (2024: 19 employees and 10 contractors). The Company also contracted with 3 paid non-executive directors during the period ended September 30, 2025. During the period ended September 30, 2025 the Company contracted with 2 non-paid non-executive directors.
[2]	For the six months ended September 30, 2025, professional fees primarily consisted of the legal fees and due diligence costs, and other professional expenses incurred in connection with the acquisition of Matter DK Aps, which completed on October 3, 2025 (see note 25). These fees also included costs associated with evaluating and preparing for other proposed merger and acquisition transactions (“M&A”), such as financial, tax, and legal reviews, as well as strategic assessments to support other potential business combinations and growth opportunities.
[3]	IT development and maintenance support costs relate, primarily, to those associated with a third party that contributes to offer research, development and maintenance services for the Group’s commercial products. The costs also include server expenses for hosting the products. Included in IT development and maintenance support, the Group incurred research and development expenses of $405,330 for the six months ended September 30, 2025 (2024: $515,493) and no research and development expenditure is recognized as an internally generated intangible asset for both the periods.
[4]	Travelling expenses increased as the Group met with investors, engaged in M&A activity and sought business opportunities.
[5]	For the six months ended September 30, 2025, investor relations expenses primarily included costs related to media relations, investor engagement activities, and promotional content creation. These expenses reflect the Company’s efforts to maintain strong investor communications and enhance its visibility in global markets.
[6]	The audit fees primarily represent the fees accrued for the Public Company Accounting Oversight Board (“PCAOB”) audits of the Company’s consolidated financial statements.
[7]	For the six months ended September 30, 2024, the amount is represented the amortization expense in connection with the office lease in Monaco entered into by the Group in July 2023.
[8]	In May 2024, the Group completed an $
[9]	In connection with the issuance 151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $369,648 were recognized during the six months ended September 30, 2024 (2025: $Nil).
[10]	Other costs include recruitment fees, insurance, bank charges, general office expenses, marketing and others.

LEASE LIABILITIES (Tables)

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF CHANGES IN LEASE LIABILITY

Changes in lease liability is as follows:

SCHEDULE OF CHANGES IN LEASE LIABILITY

	Six Months Ended			Year Ended
	September 30, 2025			March 31, 2025
	USD			USD
	(Unaudited)			(Audited)
At the beginning of the period/year		237,675			365,356
Increase in lease liability		84,233			-
Interest expense (note 8)		7,344			17,236
Lease modification adjustment		-			(5,955	)
Reduction in lease liability		(103,373	)		(138,962	)
Exchange realignment		3,505			-
At the end of the period/year		229,384			237,675

SCHEDULE OF LEASE LIABILITIES

Classified in the unaudited interim condensed consolidated statements of financial position as follows:

SCHEDULE OF LEASE LIABILITIES

	September 30, 2025		March 31, 2025
	USD		USD
	(Unaudited)		(Audited)
Current	181,091		126,808
Non-current		48,293		110,867
Lease liabilities		229,384		237,675

SCHEDULE OF MATURITY OF LEASE LIABILITIES

Maturity of lease liabilities is as follows:

	September 30, 2025			March 31, 2025
	USD			USD
	(Unaudited)			(Audited)
Not later than one year	191,563			135,670
Later than one year and not later than five years		45,223			113,058
Maturity of lease liabilities		236,786			248,728
Finance costs		(7,402	)		(11,053	)
Present value of minimum lease payments		229,384			237,675

LOSS PER SHARE (Tables)

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF LOSS PER SHARE

	Six Months Ended			Six Months Ended
	September 30, 2025			September 30, 2024
	USD			USD
	(Unaudited)			(Unaudited)
Loss for the period
Loss for the period for the purpose of basic loss per share		(5,805,766	)		(1,161,471	)
Effect of dilutive potential ordinary shares:
Fair value change of Preferred Shares		N/A			(3,539,648	)
Loss for the year for the purpose of diluted loss per share		(5,805,766	)		(4,701,119	)
Number of shares*
Weighted average number of ordinary shares for the purpose of basic loss per share^*		191,456,817			101,946,491
Effect of dilutive potential ordinary shares:
Preferred Shares		N/A			20,362,024
Weighted average number of ordinary shares for the purpose of diluted loss per share^*		191,456,817			122,308,515

*	The number of shares used in the calculation of basic and diluted loss per share for the six months ended September 30, 2024 have been restated to incorporate the impact of the Stock Bonus in September 2025.

COMMITMENTS (Details Narrative) - USD ($)	6 Months Ended
COMMITMENTS (Details Narrative) - USD ($)	Sep. 30, 2025	Mar. 31, 2025	Mar. 17, 2025
IfrsStatementLineItems [Line Items]
Potential capital			$ 250,000,000
Other receivables	$ 10,073,821	$ 1,066,191
Nomas MOU [member]
IfrsStatementLineItems [Line Items]
Aggregate amount	800,000
Other receivables	400,000
Remaining balance	400,000
A1 Noor MOU [member]
IfrsStatementLineItems [Line Items]
Aggregate amount	650,000
Other receivables	$ 400,000

SCHEDULE OF REVENUE (Details) - USD ($)	6 Months Ended
SCHEDULE OF REVENUE (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
IfrsStatementLineItems [Line Items]
Revenue	$ 2,045,408	$ 520,795
Performance obligations satisfied at point in time [member]
IfrsStatementLineItems [Line Items]
Revenue	1,755,477	308,989
Performance obligations satisfied at point in time [member] \| Software License Fee [member]
IfrsStatementLineItems [Line Items]
Revenue	1,624,000
Performance obligations satisfied at point in time [member] \| Customization [member]
IfrsStatementLineItems [Line Items]
Revenue	38,152	236,189
Performance obligations satisfied at point in time [member] \| Advisory Service Income [member]
IfrsStatementLineItems [Line Items]
Revenue	93,325	72,800
Performance obligations satisfied over time [member]
IfrsStatementLineItems [Line Items]
Revenue	289,931	211,806
Performance obligations satisfied over time [member] \| Software Subscription Fee [member]
IfrsStatementLineItems [Line Items]
Revenue	$ 289,931	$ 211,806

- References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2025-01-01
-Paragraph 28
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_28_a&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
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-Paragraph 23
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_23_a&doctype=Standard
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
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-Paragraph 32
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_32&doctype=Standard
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2025-01-01
-Paragraph 33
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2025-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
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-Paragraph 34
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_34&doctype=Standard
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
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-Paragraph 33
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2025-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2025-03-27

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B
-URIDate 2025-03-27

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph B10
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2025-03-27

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 82
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_82_a&doctype=Standard
-URIDate 2025-03-27

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Note Expiry date 2027-01-01
-Name IAS
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-URIDate 2025-03-27

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Note Expiry date 2027-01-01
-Name IAS
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-URIDate 2025-03-27

+ Details

SHARE-BASED PAYMENTS

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SHARE-BASED PAYMENTS

20 SHARE-BASED PAYMENTS

DSL’s Share Option Award Scheme (the “DSL Scheme”)

The board of directors of DSL (the “DSL Board”) approved and adopted the DSL Scheme which outlines the grant of share option award (the “DSL Award”) to selected employees and/or consultants of the DSL Group (the “DSL Participant”) to subscribe ordinary shares of DSL (the “DSL Share”). The DSL Board may determine the DSL Participant and grant DSL Shares under the DSL Scheme not exceeding 15% of issued shares in the Company on a fully diluted basis. Purpose of the DSL Scheme is to attract and retain the best available talent for the DSL Group to benefit its business operations.

DSL may grant the DSL Participant an DSL Award consisting in the right to acquire or receive a certain number, or a percentage, of DSL Shares (the “DSL Ownership Stake”) determined in the DSL Scheme (each event being an “DSL Award Grant”). The DSL Award Grant shall vest after thirty-six (36) calendar months of continuous employment with, or service to, DSL or of any of its affiliates (the “DSL Vesting Date”). Unless exercised, the Award will lapse and expire after six (6) calendar months from the Vesting Date (“DSL Long Stop Date”).

The number of DSL Shares the DSL Participant is entitled to under an DSL Award Grant shall be determined at the DSL Vesting Date. The vesting of the DSL Award Grant shall confer to the DSL Participant the same shareholding percentage in DSL as the DSL Ownership Stake. Unless determined at the time of the DSL Award Grant, such shareholding shall be calculated based on the total number of DSL Shares issued at the DSL Vesting Date.

Prior to the DSL Long Stop Date, should DSL give notice of: 1) merger or acquisition or similar event involving change of control of DSL; or 2) listing of its shares on a recognized and regulated stock exchange, all DSL Awards, whether vested or unvested, shall be: 1) (i) automatically exchanged for equivalent options over or in relation to shares in the acquirer entity or listed company; or (ii) cancelled in exchange for, and automatically converted to, shares in the acquiring entity or listed company in equivalent value as the value under the DSL Award Grant, which will be locked-up for a period of 15 months from the date of change of control or listing, respectively, (the “DSL Lock-up Period”) and will be released in three (3) equal instalments over a period of six (6) months following the expiration of such DSL Lock-up Period.

The DSL Award Grant shall be forfeited and cancelled if before the DSL Vesting Date: (a) the DSL Participant hands in a notice of resignation; (b) the DSL Participant gives notice of termination of service; or (c) the DSL Participant’s employment or service with DSL is terminated for any reason, unless otherwise determined by the DSL Board in its sole and absolute discretion.

Diginex Limited 2024 Omnibus Incentive Plan (the “Scheme”)

On July 28, 2024, the board of directors of the Company (the “Board”) approved and adopted the Diginex Limited 2024 Omnibus Incentive Plan (the “Scheme”), which replaced the DSL Scheme, which outlines the grant of share option award (the “Award”) to selected employees and/or consultants of the Group (the “Participant”) to subscribe Ordinary Shares. The Board may determine the Participant and grant Shares under the Scheme not exceeding 5,400,000 Ordinary Shares (before the Stock Bonus). Purpose of the Scheme is to attract and retain the best available talent for the Company to benefit its business operations.

The Company may grant the Participant an Award consisting of the right to acquire or receive a certain number, or a percentage, of Shares (the “Ownership Stake”) determined in the Scheme (each event being an “Award Grant”). The exercise price of Shares purchasable under an Award shall be determined at the time of grant, provided that the exercise price per Share for the Shares to be issued pursuant to the exercise of an Award shall be no less than the par value of such Share.

Awards vest and become exercisable in accordance with the terms and conditions specified in the applicable Award Agreement, which may include the achievement of pre-established performance goals, if applicable. For Awards granted prior to the Company’s listing on the NASDAQ Capital Market or any other stock exchange, vesting occurs on (i) the date(s) specified in the Award Agreement, (ii) after 36 months of continuous employment or service with the Company or its affiliates, or (iii) an earlier date if determined at the discretion of the Board to accelerate the vesting schedule.

Upon termination of employment or service, the treatment of stock options depends on the circumstances of the termination. If the termination occurs for reasons other than cause, retirement, disability, or death, vested options remain exercisable for 90 days following the termination date. This period is extended to one year if the participant passes away during the 90-day period. Unvested options, however, are forfeited immediately upon termination. In all cases, options cannot be exercised beyond their original expiration date. For terminations due to retirement, disability, or death, vested options remain exercisable for one year from the termination date, subject to their original expiration date. Unvested options are forfeited immediately upon termination. If the termination is for cause, all options, whether vested or unvested, are forfeited immediately.

Details of the Awards granted during the six months ended September 30, 2025 and 2024:

SCHEDULE OF AWARDS GRANTED

		Number of/% of share option					Fair value per option at grant date
Grant dates			award to vest		Vesting periods			Before the Stock Bonus	After the Stock Bonus
					From	To
31-Jul-2024			65,426		31-Jul-2024	27-Aug-2026	$	2.098	$	0.262
31-Jul-2024			303,400		31-Jul-2024	31-Jul-2027	$	2.098	$	0.262
21-Aug-2024	*		0.50	%	21-Aug-2024	30-Apr-2026	$	2.098	$	0.262
1-Sep-2025			20,000		1-Sep-2025	18-May-2026/2027/2028	$	60.50	$	7.563

*	Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024.

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

	Number of share options
At April 1, 2024, based on number of DSL’s shares-in-issue (audited)		1,890
Additions		69
Exercised (note a)		(44	)
Pre-recapitalized balance		1,915
Post-recapitalized balance		1,570,219
Additions		566,119
Exercised (note b)		(1,003,680	)
Expired		(352,600	)
At March 31, 2025, based on number of Diginex Limited’s shares-in-issue (audited) (note c)		780,058
- weighted average exercise price	$	0.00005
- number of share options exercisable		17,345

At April 1, 2025 (audited)		780,058
Additions		83,143
Sub-total		863,201
Stock Bonus		6,042,407
At September 30, 2025 (unaudited) (note c)		6,905,608
- weighted average exercise price	$	0.00005
- number of share options exercisable		335,560

(a)	The weighted average share price at the exercise date was $2.746 (recapitalized).

(b)	The weighted average share price at the exercise date was $2.098.

(c)	The weighted average remaining contractual life of the outstanding share options is 2.03 years as of September 30, 2025 (March 31, 2025: 2.57 years).

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

Dates of fair value

July 31, 2024

September 1, 2025

Valuation approach

DCF & EAM*

Binomial Model

Discount rate

16%

N/A

Terminal growth rate

N/A

Lack of marketability discount

N/A

Lack of control discount

20%

N/A

Expected Volatility

38%

36.49%

35.49%

41.26%

Risk Free Rate

N/A

3.66%

3.58%

3.62%

Option life (year)

N/A

1.72

2.72

3.72

The equity value at 100% basis is determined using DCF method based on the estimates of cash flows as of the grant date discounted using an appropriate discount rate, having considered relevant risk factors. Volatility is determined based on the average annualized standard deviation of the historical stock prices of listed comparable companies

SCHEDULE OF FAIR VALUE OF PRIVATE WARRANTS (Details) - Private Warrants [Member]	May 28, 2024 $ / shares
IfrsStatementLineItems [Line Items]
Time to expiry (year)	3 years
Spot price (pre-recapitalization)	$ 2,252
Risk-free rate	4.75%
Dividend yield	0.00%
Volatility	41.33%

FINANCIAL RISK MANAGEMENT (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF MATURITIES OF FINANCIAL LIABILITIES ON CONTRACTUAL UNDISCOUNTED CASH FLOWS

The table below analyses the Group’s financial liabilities into relevant maturity groupings based on the remaining period at the end of each financial reporting period to the contractual maturity dates. The amounts disclosed in the table are the contractual undiscounted cash flows.

	Within 1 year		1-5 years		Total
	USD		USD		USD
At September 30, 2025 (unaudited)
Accounts payable		637,680		-		637,680
Other payables and accruals		2,724,912		-		2,724,912
Deferred revenues		611,260		-		611,260
Due to a related company
Lease liabilities		181,091		48,293		229,384
Financial liabilities		4,154,943		48,293		4,203,236
At March 31, 2025 (audited)
Accounts payable		200,660		-		200,660
Other payables and accruals		706,874		-		706,874
Deferred revenues		505,424		-		505,424
Due to a related company		34,579		-		34,579
Lease liabilities		126,808		110,867		237,675
Financial liabilities		1,574,345		110,867		1,685,212

SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST

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.

	September 30, 2025		March 31, 2025
	USD		USD
	(Unaudited)		(Audited)
Financial assets
Trade receivables		2,495,302		1,394,545
Other receivables		9,770,725		650,486
Contract assets		-		750
Restricted bank balance		383,400		399,400
Cash and cash equivalents		1,850,673		3,111,141
Financial assets		14,500,100		5,556,322
Financial liabilities
Trade payables		637,680		200,660
Other payables		12,118		11,852
Due to related companies		-		34,579
Lease liabilities		229,384		237,675
Financial liabilities		879,182		484,766

SCHEDULE OF SHARE CAPITAL (Details) (Paranthetical) - USD ($)						6 Months Ended
	Aug. 08, 2025	Jan. 27, 2025	Jan. 23, 2025	Dec. 20, 2024	May 27, 2024	Sep. 30, 2025	Sep. 30, 2024	Sep. 08, 2025	Jul. 22, 2025	Mar. 31, 2025	Aug. 31, 2024	Jul. 31, 2024	Jul. 26, 2024	Jul. 15, 2024	May 31, 2024	Apr. 30, 2024	Mar. 31, 2024	Jul. 31, 2021
IfrsStatementLineItems [Line Items]
Shares issued			2,250,000					201,950,104	2,250,000
Par value per share			$ 0.00005	$ 2.17
Share capital		$ 130				$ 10,098				$ 1,150
Number of shares outstanding								201,950,104
Borrowings, interest rate basis				1:1
Notional amount				$ 4,350,000		$ 4,350,000
Interest payable				751,781						$ 5,137
Convertible loan notes				$ 5,101,781								$ 1,000,000		$ 4,350,000
Number of converted shares issued				2,347,134
Proceeds from issue initial public offering			2,250,000
Share price		$ 4.10	$ 4.10			$ 2.098
Other expense by nature		$ 1,380,000	$ 9,225,000
Proceeds from issue of preference shares		$ 1,261,969	$ 7,747,756
Proceeds from issue initial public offering		337,500
Deferred IPO expenses		$ 1,432,343
Share capital premium		9,176,277
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Par value per share													$ 0.00005
Share capital													$ 50,000
Number of shares authorised													960,000,000
Number of shares outstanding				2,583,820
Other expense by nature		$ 10,608,750
Preference shares [member]
IfrsStatementLineItems [Line Items]
Shares issued																		3,000
Par value per share													$ 0.00005
Number of shares authorised													40,000,000
Over allotment options [member]
IfrsStatementLineItems [Line Items]
Number of shares outstanding		2,587,500
Proceeds from issue of preference shares		$ 9,009,725
Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Shares issued															5,086
Convertible loan notes												$ 517,535
Loan amount							$ 3,000,000.0
Ordinary shares [member] \| Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Shares issued							731,707								5,086
Warrants [member]
IfrsStatementLineItems [Line Items]
Shares issued					4,170,520
Share capital					$ 8,000,000
Number of shares outstanding					4,170,520
Warrants exercise price									$ 5.13
Warrants [member] \| Tranche One [member]
IfrsStatementLineItems [Line Items]
Shares issued									2,250,000
Total exercise price									$ 11,542,500
Warrants [member] \| Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Shares issued															10,172
Warrants exercise price															$ 2,512
Issued capital [member]
IfrsStatementLineItems [Line Items]
Capital reserve					$ 1,346,800
Number of shares outstanding							14,743,602
Issued capital [member] \| Precapitalization [member]
IfrsStatementLineItems [Line Items]
Allotment of shares							5,086
Number of shares outstanding						201,950,104	16,756			22,993,763							11,626
Increase decrease through stock split shares	176,706,341					176,706,341
Employee [member]
IfrsStatementLineItems [Line Items]
Shares issued											1,003,680
Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares post recapitalization					4,170,520
Capital reserve					$ 8,000,000
Par value per share						$ 0.00005
Number of shares outstanding						410
Diginex Solutions (HK) Limited [member] \| Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Shares issued						19,907				19,907
Diginex Solutions (HK) Limited [member] \| Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Number of shares outstanding														16,756
Diginex Solutions (HK) Limited [member] \| Ordinary shares [member] \| Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Allotment of shares					5,086
Diginex Solutions (HK) Limited [member] \| Warrants [member]
IfrsStatementLineItems [Line Items]
Shares issued												4,170,520
Capital reserve					$ 6,653,200
Number of shares outstanding														10,172
Warrants exercise price												$ 6.13
Diginex Solutions (HK) Limited [member] \| Warrants [member] \| Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Shares issued					10,172
Diginex Solutions (HK) Limited [member] \| Employee [member]
IfrsStatementLineItems [Line Items]
Shares issued																44
Number of shares post recapitalization																36,080
Diginex Group [member]
IfrsStatementLineItems [Line Items]
Par value per share														$ 0.0001

FINANCIAL RISK MANAGEMENT

6 Months Ended

Sep. 30, 2025

FINANCIAL RISK MANAGEMENT

23 FINANCIAL RISK MANAGEMENT

23.1 Market risk factors

The Group’s activities expose it to a variety of market risks: foreign currency risk, interest rate risk and liquidation risk. The Group’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group’s financial performance.

The risks are minimized by the financial management policies and practices described below.

23.1.2 Foreign currency risk

The Group operates primarily in USD and HKD, albeit there is an increasing exposure to GBP. Given USD and HKD are pegged within a range, the Group had a reduced exposure to foreign currency risk during the year. Given the increasing exposure to other currencies, the Group will formalize a foreign currency hedging policy in respect of foreign currency transactions, assets and liabilities. The Group monitors its foreign currency exposure closely and will consider hedging significant foreign currency exposure to manage the risk. The material balance sheet items are denominated in USD and as such no sensitivity analysis on the impact of foreign exchange movements has been performed.

23.1.3 Interest rate risk

The Group has minimal interest rate risk because there are no significant borrowings at variable interest rates. The Group currently does not have an interest rate hedging policy. However, the management monitors interest rate exposure and will consider other necessary actions when significant interest rate exposure is anticipated. The Group’s cash flow interest rate risk relates primarily to variable-rate bank balances. The exposure to the interest rate risk for variable rate bank balances is insignificant as the bank balances have a short maturity period.

23.2 Credit risk

The Group has exposure to credit risk arising from deposits in banks as well as trade receivables. Credit risk is managed on a Group basis.

The amount of the Group’s maximum exposure to credit risk is the amount of the Group’s carrying value of the related financial assets and liabilities as of the end of the reporting period.

23.2.1 Deposits with bank

With respect to the Group’s deposits with banks, the Group limits its exposure to credit risk by placing deposits with financial institutions with high credit ratings and no recent history of default. Given the high credit ratings of the banks, management does not expect any counterparty to fail to meet its obligations. Management will continue to monitor the position and will take appropriate action if their ratings are changed. At September 30, 2025 and March 31, 2025, the Group had a concentration of deposits with one bank but does have additional banking relationships to mitigate any concentration risk.

23.3 Liquidity risk

23.3.1 Financing arrangement

The Group monitors its cash position on a regular basis and manages cash and cash equivalents to finance the Group’s operations. The Group has been primarily financed via the proceeds from the issuance of equity, issuance of convertible loan notes and access to a shareholder loan together with proceeds from the IPO.

23.3.2 Maturities of financial liabilities

	Within 1 year		1-5 years		Total
	USD		USD		USD
At September 30, 2025 (unaudited)
Accounts payable		637,680		-		637,680
Other payables and accruals		2,724,912		-		2,724,912
Deferred revenues		611,260		-		611,260
Due to a related company
Lease liabilities		181,091		48,293		229,384
Financial liabilities		4,154,943		48,293		4,203,236
At March 31, 2025 (audited)
Accounts payable		200,660		-		200,660
Other payables and accruals		706,874		-		706,874
Deferred revenues		505,424		-		505,424
Due to a related company		34,579		-		34,579
Lease liabilities		126,808		110,867		237,675
Financial liabilities		1,574,345		110,867		1,685,212

23.4 Capital risk

The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern and to maximize the return to the shareholders through the optimization of the debt and equity balance.

The Group manages its capital structure and adjusts it in light of changes in economic conditions. To maintain or adjust the capital structure, the Group may issue new shares or other instruments. No changes were made in the objectives, policies or processes for managing capital during the six months ended September 30, 2025.

23.5 Fair values measurements

23.5.1 Financial assets and financial liabilities measured at amortized cost

	September 30, 2025		March 31, 2025
	USD		USD
	(Unaudited)		(Audited)
Financial assets
Trade receivables		2,495,302		1,394,545
Other receivables		9,770,725		650,486
Contract assets		-		750
Restricted bank balance		383,400		399,400
Cash and cash equivalents		1,850,673		3,111,141
Financial assets		14,500,100		5,556,322
Financial liabilities
Trade payables		637,680		200,660
Other payables		12,118		11,852
Due to related companies		-		34,579
Lease liabilities		229,384		237,675
Financial liabilities		879,182		484,766

SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES (Details) - USD ($)	Sep. 30, 2025	Mar. 31, 2025
IfrsStatementLineItems [Line Items]
Trade receivables, net	$ 2,495,302	$ 1,394,545
Not later than one month [member]
IfrsStatementLineItems [Line Items]
Trade receivables, net	1,866,294	1,219,953
Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade receivables, net	21,500	158,350
Later than three months [member]
IfrsStatementLineItems [Line Items]
Trade receivables, net	$ 607,508	$ 16,242

SCHEDULE OF AWARDS GRANTED (Details) - $ / shares

6 Months Ended

Sep. 30, 2025

Sep. 30, 2024

31-Jul-2024 [member]

Number of share options award to vest

65,426

31-Jul-2024

31-Jul-2024 [member] | Before The Stock Bonus [member]

27-Aug-2026

31-Jul-2024 [member] | After The Stock Bonus [member]

$ 2.098

$ 0.262

31-Jul-2024 One [member]

Number of share options award to vest

303,400

31-Jul-2024

31-Jul-2024 One [member] | Before The Stock Bonus [member]

31-Jul-2027

31-Jul-2024 One [member] | After The Stock Bonus [member]

$ 2.098

$ 0.262

21-Aug-2024 [member]

^[1]

21-Aug-2024

Percentage of share options award to vest

^[1]

30-Apr-2026

^[1]

0.50%

21-Aug-2024 [member] | Before The Stock Bonus [member]

21-Aug-2024 [member] | After The Stock Bonus [member]

^[1]

$ 2.098

^[1]

$ 0.262

1-Sep-2025 [member]

Number of share options award to vest

20,000

1-Sep-2025

1-Sep-2025 [member] | Before The Stock Bonus [member]

18-May-2026/2027/2028

1-Sep-2025 [member] | After The Stock Bonus [member]

$ 60.50

$ 7.563

[1]	Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024.

OTHER RESERVES (Details Narrative) - USD ($)	6 Months Ended
OTHER RESERVES (Details Narrative) - USD ($)	Sep. 30, 2025	Oct. 23, 2025	Oct. 03, 2025	Sep. 08, 2025	Jul. 22, 2025	Jan. 23, 2025	Sep. 30, 2024	Jul. 31, 2024	Jul. 15, 2024	May 31, 2024	May 27, 2024
IfrsStatementLineItems [Line Items]
Shares issued				201,950,104	2,250,000	2,250,000
Number of ordinary shares, percentage										51.00%
Number of shares outstanding				201,950,104
Non Adjusting Events After Reporting Period [member]
IfrsStatementLineItems [Line Items]
Shares issued			1,055,272
Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares outstanding	410
Ordinary shares [member] \| Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares outstanding									16,756
Warrants [member]
IfrsStatementLineItems [Line Items]
Shares issued											4,170,520
Warrants exercise price					$ 5.13
Number of shares outstanding											4,170,520
Warrants [member] \| Tranche One [member]
IfrsStatementLineItems [Line Items]
Shares issued					2,250,000
Total exercise price					$ 11,542,500
Exercise price of outstanding share options					$ 5.13
Warrants [member] \| Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Shares issued								4,170,520
Warrants exercise price								$ 6.13
Number of shares outstanding									10,172
Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Shares issued										5,086
Rhino Ventures Limited [member] \| Events After Reporting Period [Member]
IfrsStatementLineItems [Line Items]
Exercise price of outstanding share options		$ 0.77
Number of shares outstanding		18,000,000
Rhino Ventures Limited [member] \| Non Adjusting Events After Reporting Period [member]
IfrsStatementLineItems [Line Items]
Warrants exercise price value		$ 13,837,500
Rhino Ventures Limited [member] \| Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Shares issued							731,707			5,086
Rhino Ventures Limited [member] \| Warrants [member]
IfrsStatementLineItems [Line Items]
Shares issued										10,172
Warrants exercise price										$ 2,512
Rhino Ventures Limited [member] \| Warrants [member] \| Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Shares issued											10,172
Recapitalization [member]
IfrsStatementLineItems [Line Items]
Increase decrease in equity recapitalization	$ 5,126,150

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

6 Months Ended

Sep. 30, 2025

31-Jul-2024 [member]

Lack of marketability discount

Valuation approach

DCF & EAM

^[1]

Discount rate

16.00%

Terminal growth rate

3.00%

3.00%

Lack of control discount

20.00%

Volatility

38.00%

1-Sep-2025 [member]

Binomial Model

36.49%

3.66%

0.0172

1-Sep-2025 one [member]

Binomial Model

35.49%

3.58%

0.0272

1-Sep-2025 two [member]

Notes and other explanatory information [abstract]

Binomial Model

41.26%

3.62%

0.0372

[1]

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES

		Six Months Ended		Six Months Ended
	Notes	September 30, 2025		September 30, 2024
		USD		USD
		(Unaudited)		(Unaudited)
Employees’ benefits	(a)		3,063,757		2,163,131
Professional fees	(b)		2,964,810		753,836
IT development and maintenance support	(c)		823,592		858,125
Travelling expenses	(d)		362,781		126,324
Investor Relations	(e)		249,727		-
Audit fee	(f)		170,825		174,250
Amortization – right-of-use assets	(g)		90,773		63,036
Share-based payments expenses on anti-dilution issuance of preferred shares	(h)		-		369,648
Others	(i)		366,773		208,910
General and administrative expense			8,093,038		4,717,260

The by-nature classification of general and administrative expenses for the six months ended September 30, 2024 has been represented to conform with the presentation for the six months ended September 30, 2025.

(a)

	Six Months Ended		Six Months Ended
	September 30, 2025		September 30, 2024
	USD		USD
	(Unaudited)		(Unaudited)
Basic salaries, allowances and all benefits-in-kind		2,402,216		1,792,793
Pension costs - defined contribution plans		72,122		49,805
Share-based payments		589,419		320,533
Total employees’ benefits		3,063,757		2,163,131

The above includes the cost of both employees and contractors. At September 30, 2025, the Company had 27 employees and 11 contractors (2024: 19 employees and 10 contractors). The Company also contracted with 3 paid non-executive directors during the period ended September 30, 2025. During the period ended September 30, 2025 the Company contracted with 2 non-paid non-executive directors.

(b)

For the six months ended September 30, 2025, professional fees primarily consisted of the legal fees and due diligence costs, and other professional expenses incurred in connection with the acquisition of Matter DK Aps, which completed on October 3, 2025 (see note 25). These fees also included costs associated with evaluating and preparing for other proposed merger and acquisition transactions (“M&A”), such as financial, tax, and legal reviews, as well as strategic assessments to support other potential business combinations and growth opportunities.

For the six months ended September 30, 2024, professional fees were primarily attributable to legal and professional services relating to the preparation of the Form F-1 of the Company and the Initial Public Offering (the “IPO”), which is successfully closed in January 2025.

(c)

IT development and maintenance support costs relate, primarily, to those associated with a third party that contributes to offer research, development and maintenance services for the Group’s commercial products. The costs also include server expenses for hosting the products. Included in IT development and maintenance support, the Group incurred research and development expenses of $405,330 for the six months ended September 30, 2025 (2024: $515,493) and no research and development expenditure is recognized as an internally generated intangible asset for both the periods.

(d)	Travelling expenses increased as the Group met with investors, engaged in M&A activity and sought business opportunities.

(e)	For the six months ended September 30, 2025, investor relations expenses primarily included costs related to media relations, investor engagement activities, and promotional content creation. These expenses reflect the Company’s efforts to maintain strong investor communications and enhance its visibility in global markets.

(f)	The audit fees primarily represent the fees accrued for the Public Company Accounting Oversight Board (“PCAOB”) audits of the Company’s consolidated financial statements.

(g)	For the six months ended September 30, 2024, the amount is represented the amortization expense in connection with the office lease in Monaco entered into by the Group in July 2023. The increase during the six months ended September 30, 2025 is due to the additional amortization expenses recognized in connection with the new office lease in UK that commenced in April 2025.

(h)	In May 2024, the Group completed an $8.0 million capital raise with Rhino Ventures (the “Capital Raise”), which triggered an anti-dilution clause in the Articles of Association of DSL and resulted in 151 Series A Preferred Shares of DSL being issued to HBM IV, Inc. for $Nil consideration. In connection with the issuance, share-based payments expenses of $369,648 were recognized during the period (September 30, 2025: $Nil).

(i)	Other costs include recruitment fees, insurance, bank charges, general office expenses, marketing and others.

RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES

6 Months Ended

Sep. 30, 2025

RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES

21 RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES

The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statement of cash flows as cash flows from financing activities.

	Preferred shares			Convertible loan notes		Amount due from immediate holding company			Amount due to a related company			Loan from immediate holding company			Loan from a related company			Total
		USD			USD		USD			USD			USD			USD			USD
At April 1, 2024 (audited)		9,359,000			4,090,342		5,345,929			34,579			1,930,993			1,140,931			21,901,774
Financing cash flows
Financing cash flows
Repayments
Additions					-		713,719			-			2,335,461			-			3,418,828
Non-cash transaction		369,648			1,165,479		(6,059,142	)		-			(1,940,858	)		(1,165,479	)		(8,000,000	)
Interest expenses		-			151,245		-			-			58,077			24,548			233,870
Fair value/other adjustments		(3,539,648	)		274,000		(506	)		-			-			-			(3,266,154	)
At September 30, 2024 (unaudited)		6,189,000			5,681,066		-			34,579			2,383,673			-			14,288,318

At April 1, 2025 (audited)		-			-		-			34,579			-			-			34,579
Beginning balance		-			-		-			34,579			-			-			34,579
Financing cash flows
Repayments		-			-		-			(34,579	)		-			-			(34,579	)
At September 30, 2025 (unaudited)		-			-		-			-			-			-			-
Ending balance		-			-		-			-			-			-			-

LEASE LIABILITIES

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

LEASE LIABILITIES

16 LEASE LIABILITIES

Changes in lease liability is as follows:

SCHEDULE OF CHANGES IN LEASE LIABILITY

	Six Months Ended			Year Ended
	September 30, 2025			March 31, 2025
	USD			USD
	(Unaudited)			(Audited)
At the beginning of the period/year		237,675			365,356
Increase in lease liability		84,233			-
Interest expense (note 8)		7,344			17,236
Lease modification adjustment		-			(5,955	)
Reduction in lease liability		(103,373	)		(138,962	)
Exchange realignment		3,505			-
At the end of the period/year		229,384			237,675

Classified in the unaudited interim condensed consolidated statements of financial position as follows:

SCHEDULE OF LEASE LIABILITIES

	September 30, 2025		March 31, 2025
	USD		USD
	(Unaudited)		(Audited)
Current	181,091		126,808
Non-current		48,293		110,867
Lease liabilities		229,384		237,675

Maturity of lease liabilities is as follows:

	September 30, 2025			March 31, 2025
	USD			USD
	(Unaudited)			(Audited)
Not later than one year	191,563			135,670
Later than one year and not later than five years		45,223			113,058
Maturity of lease liabilities		236,786			248,728
Finance costs		(7,402	)		(11,053	)
Present value of minimum lease payments		229,384			237,675

SCHEDULE OF FAIR VALUE OF THE IPO WARRANTS (Details)

6 Months Ended

Sep. 30, 2025

$ / shares

Tranche One [member]

Jul. 23, 2025

Tranche One [member] | Pre Stock Bonus [Member]

6 months

2,250,000

Tranche One [member] | Post Stock Bonus [Member]

$ 5.13

^[1]

^[1]

Tranche Two [member]

Oct. 23, 2025

Tranche Two [member] | Pre Stock Bonus [Member]

9 months

2,250,000

Tranche Two [member] | Post Stock Bonus [Member]

$ 6.15

18,000,000

$ 0.77

Tranche Three [member]

Jan. 23, 2026

Tranche Three [member] | Pre Stock Bonus [Member]

12 months

2,250,000

Tranche Three [member] | Post Stock Bonus [Member]

$ 7.18

18,000,000

$ 0.09

Tranche Four [member]

Apr. 23, 2026

Tranche Four [member] | Pre Stock Bonus [Member]

15 months

2,250,000

Tranche Four [member] | Post Stock Bonus [Member]

$ 8.20

18,000,000

$ 1.03

Tranche Five [member]

Jul. 23, 2026

Tranche Five [member] | Pre Stock Bonus [Member]

18 months

2,250,000

Tranche Five [member] | Post Stock Bonus [Member]

$ 10.25

18,000,000

$ 1.28

Tranche Six [member]

Jan. 23, 2027

Tranche Six [member] | Pre Stock Bonus [Member]

24 months

2,250,000

Tranche Six [member] | Post Stock Bonus [Member]

$ 12.30

18,000,000

$ 1.54

[1]	Tranche 1 of the IPO Warrants were exercised before the Stock Bonus.

SCHEDULE OF SUBSIDIARIES (Details)

6 Months Ended

12 Months Ended

Sep. 30, 2025

$ / shares

Mar. 31, 2025

$ / shares

Sep. 30, 2025

£ / shares

Sep. 08, 2025

Jul. 22, 2025

Mar. 31, 2025

£ / shares

Jan. 23, 2025

$ / shares

Dec. 20, 2024

$ / shares

Jul. 26, 2024

$ / shares

201,950,104

2,250,000

$ 0.00005

$ 2.17

Ordinary shares [member]

Diginex Solutions (HK) Limited [member]

$ 0.00005

Hong Kong

Provision of ESG reporting solutions services

100.00%

Diginex Solutions (HK) Limited [member] | Ordinary shares [member]

$ 0.00005

Diginex USA, LLC [member]

19,907

United States of America

Provision of ESG reporting solutions services

Diginex USA, LLC [member] | Class A units [member]

100.00%

1,000

Diginex Services Limited [member]

$ 10

United Kingdom

Par value per share | £ / shares

Provision of ESG reporting solutions services

£ 0.01

Diginex MENA Limited [Member]

100.00%

^[1]

Abu Dhabi

^[1]

Inactive

Diginex MENA Limited [Member] | Ordinary shares [member]

^[1]

100.00%

Diginex MENA Limited [Member] | Class A units [member]

^[1]

100

Notes and other explanatory information [abstract]

$ 1

[1]	Diginex MENA Limited was incorporated in Abu Dhabi on September 26, 2025.

SCHEDULE OF FAIR VALUE OF IPO WARRANTS (Details)	Jan. 23, 2025 $ / shares
Tranche One [member]
IfrsStatementLineItems [Line Items]
Time to expiry (year)	6 months
Closing spot price on January 23, 2025	$ 12.75
Risk-free rate	4.27%
Dividend yield	0.00%
Volatility	30.66%
Tranche Two [member]
IfrsStatementLineItems [Line Items]
Time to expiry (year)	9 months
Closing spot price on January 23, 2025	$ 12.75
Risk-free rate	4.23%
Dividend yield	0.00%
Volatility	32.79%
Tranche Three [member]
IfrsStatementLineItems [Line Items]
Time to expiry (year)	1 year
Closing spot price on January 23, 2025	$ 12.75
Risk-free rate	4.18%
Dividend yield	0.00%
Volatility	33.25%
Tranche Four [member]
IfrsStatementLineItems [Line Items]
Time to expiry (year)	1 year 3 months
Closing spot price on January 23, 2025	$ 12.75
Risk-free rate	4.21%
Dividend yield	0.00%
Volatility	32.83%
Tranche Five [member]
IfrsStatementLineItems [Line Items]
Time to expiry (year)	1 year 6 months
Closing spot price on January 23, 2025	$ 12.75
Risk-free rate	4.23%
Dividend yield	0.00%
Volatility	32.81%
Tranche Six [member]
IfrsStatementLineItems [Line Items]
Time to expiry (year)	2 years
Closing spot price on January 23, 2025	$ 12.75
Risk-free rate	4.29%
Dividend yield	0.00%
Volatility	33.05%

OTHER RESERVES

6 Months Ended

Sep. 30, 2025

OTHER RESERVES

18 OTHER RESERVES

18.1 Capital reserve

The capital reserve of $5,126,150 arose from the recapitalization of the Group with the Company’s share capital issued as part of the Recapitalization and the impact of the Share Subdivision. This reserve ensures that the total shareholders equity both pre- and post- Recapitalization and the Share Subdivision remains the same as that of the DSL Group immediately before the Recapitalization and Share Subdivision.

18.2 Warrant reserve

Private warrants

In May 2024, the Group completed the Capital Raise with its immediate holding company, Rhino Venture. As part of this transaction, DSL allotted 5,086 ordinary shares and 10,172 DSL Private Warrants to Rhino Venture, with an exercise price of $2,512 per warrant. If fully exercised, the DSL Private Warrants will result in the issuance of such number of ordinary shares equal to 51% of the total issued and outstanding shares of the Company at the time of exercise. For partial exercise, the number of shares to be issued will be determined on a prorated basis at the time of exercise.

Following the Recapitalization in July 2024, the DSL Private Warrants were cancelled and the Company issued 4,170,520 Private Warrants as a replacement with an exercise price of $6.13. The Private Warrants were issued on identical terms and with the same economic benefits as the DSL Private Warrants. Post the completion of the Restructuring, there was no change to the economic position of the shareholders or warrant holders.

Both the Private Warrants and the DSL Private Warrants (collectively, “Both Private Warrants”) are classified as an equity instrument on the basis that they do not include contractual obligation to deliver cash to the warrant holder, and Both Private Warrants meet the fixed-for-fixed condition by preserving the relative economic interests of both the warrant holder and the Company’s shareholders. The DSL Private Warrants were initially recognized at their fair value on the date of issuance and no subsequent remeasurement is required. The binomial option-pricing model was used to determine the fair value of the DSL Private Warrants, with key inputs and assumption set out as follow:

Grant date	May 28, 2024
Time to expiry (year)		3.00
Spot price (pre-recapitalization)	$	2,252
Risk-free rate		4.75	%
Dividend yield		0.00	%
Volatility		41.33	%

Given the Private Warrants were issued as a replacement on identical terms, no additional valuation or remeasurement was required. No Private Warrants had been exercised since the date of issuance.

IPO warrants

On January 23, 2025, the Company issued Rhino Ventures the warrants identified below in connection with the IPO. The IPO Warrants are classified as an equity instrument on the basis that they do not include contractual obligation to deliver cash to the warrant holder, and the IPO Warrants meet the fixed-for-fixed condition by preserving the relative economic interests of both the warrant holder and the Company’s shareholders. The IPO Warrants were initially recognized at their fair value on the date of issuance and no subsequent remeasurement is required.

	Pre-Stock Bonus			Post-Stock Bonus
Tranche	Number of Warrants		Exercise Price (per share)	Number of Warrants		Exercise Price (per share)	Expiration Date	Duration from January 23, 2025
1	2,250,000	$	5.13	-N/A		-N/A	July 23, 2025	6 months
2	2,250,000	$	6.15	18,000,000	$	0.77	October 23, 2025	9 months
3	2,250,000	$	7.18	18,000,000	$	0.09	January 23, 2026	12 months
4	2,250,000	$	8.20	18,000,000	$	1.03	April 23, 2026	15 months
5	2,250,000	$	10.25	18,000,000	$	1.28	July 23, 2026	18 months
6	2,250,000	$	12.30	18,000,000	$	1.54	January 23, 2027	24 months

Tranche 1 of the IPO Warrants were exercised before the Stock Bonus.

The binomial option-pricing model was used to determine the fair value of the IPO Warrants, with key inputs and assumptions set out as follow:

Tranche		1			2			3			4			5			6
Time to expiry (year)		0.50			0.75			1.00			1.25			1.50			2.00
Closing spot price on January 23, 2025	$	12.75		$	12.75		$	12.75		$	12.75		$	12.75		$	12.75
Risk-free rate		4.27	%		4.23	%		4.18	%		4.21	%		4.23	%		4.29	%
Dividend yield		0.00	%		0.00	%		0.00	%		0.00	%		0.00	%		0.00	%
Volatility		30.66	%		32.79	%		33.25	%		32.83	%		32.81	%		33.05	%

On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $5.13 per share, to purchase 2,250,000 Ordinary Shares. The total exercise price of US$11,542,500 has been delivered in full to the Company.

Subsequently, on October 23, 2025, Rhino Ventures exercised the tranche 2 of the IPO Warrants, with an exercise price of $0.77 per share, to purchase 18,000,000 Ordinary Shares. The total exercise price of US$13,837,500 has been delivered in full to the Company.

18.3 Share option reserve

The share option reserve comprises of the fair value of share option awards that have yet to vest or to be exercised.

18.4 Exchange reserve

Exchange reserve comprises all foreign exchange differences arising from the translation of the financial statement of foreign operation.

18.5 Accumulated losses

Accumulated losses are the cumulative net loss of the Group sustained by the business.

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) (Parenthetical) - USD ($)

1 Months Ended

6 Months Ended

Jul. 31, 2024

May 31, 2024

Sep. 30, 2025

Capital preference shares

Lease expiration date

Sep. 01, 2026

Right-of-use assets

^[1]

$ 84,233

Lease liabilities

84,233

Capital raise

$ 369,648

Rhino Ventures Limited [member]

$ 1,000,000

Capital raise settled by cash advances

Capital raise

8,000,000.0

6,100,000

Conversion of loans

$ 1,900,000

Shares issued

5,086

Number of warrants issued

10,172

Payment to related party

1,000,000

Rhino Ventures Limited [member] | Series A preference shares [member]

517,535

Capital preference shares

Shares issued

151

Working Capital Innovation Fund II L.P. [member]

Notes and other explanatory information [abstract]

$ 482,465

[1]	In April 2025, the Group entered into a new lease agreement in the UK which expires September 1, 2026.

SCHEDULE OF DEFERRED REVENUES (Details) - USD ($)	Sep. 30, 2025	Mar. 31, 2025	Apr. 01, 2024
Notes and other explanatory information [abstract]
Advisory service income	$ 104,710	$ 145,760
Customization income	81,600	42,600
Subscription fee income	424,950	317,064
Deferred revenues	$ 611,260	$ 505,424	$ 322,826

Interim Condensed Consolidated Statements of Financial Position (Unaudited) - USD ($)	Sep. 30, 2025	Mar. 31, 2025
ASSETS
Right-of-use assets	$ 222,637	$ 225,672
Rental deposit	59,247	45,463
Total non-current assets	281,884	271,135
Trade receivables, net	2,495,302	1,394,545
Contract assets		750
Other receivables, deposit and prepayment	10,073,821	1,066,191
Restricted bank balance	383,400	399,400
Cash and cash equivalents	1,850,673	3,111,141
Total current assets	14,803,196	5,972,027
LIABILITIES
Trade payables	(637,680)	(200,660)
Other payables and accruals	(2,724,912)	(706,874)
Deferred revenues	(611,260)	(505,424)
Due to a related company		(34,579)
Lease liabilities, current	(181,091)	(126,808)
Total current liabilities	(4,154,943)	(1,574,345)
Lease liabilities, net of current portion	(48,293)	(110,867)
Total non-current liabilities	(48,293)	(110,867)
Net current assets	10,648,253	4,397,682
Net assets	10,881,844	4,557,950
EQUITY
Share capital	10,098	1,150
Share premium	54,608,823	25,689,436
Capital reserve	5,126,150	5,126,150
Warrant reserve	61,886,200	79,263,200
Exchange reserve	(3,910)	(1,651)
Share option reserve	1,730,804	1,076,345
Accumulated losses	(112,476,321)	(106,596,680)
Total equity	$ 10,881,844	$ 4,557,950

TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS

6 Months Ended

Sep. 30, 2025

TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS

13 TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS

	Note	September 30, 2025		March 31, 2025
			USD		USD
			(Unaudited)		(Audited)
Trade payables			637,680		200,660
Other payables			12,118		11,852
Accruals	(a)		2,712,794		695,022
Total			3,362,592		907,534

(a)

SHARE-BASED PAYMENTS (Details Narrative)	Jul. 28, 2024 shares
Notes and other explanatory information [abstract]
Number of share options granted in share-based payment arrangement	5,400,000

INCOME TAX EXPENSE

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

INCOME TAX EXPENSE

9 INCOME TAX EXPENSE

During the six months ended September 30, 2025, income tax expense of the Group represented withholding tax paid following a sale of a software license to a client based in India. There was no other current tax expense or deferred tax expense for the period.

There was no current or deferred tax expense for the six months ended September 30, 2024.

9.1 Current income taxes

Under the two-tiered profits tax rates regime of Hong Kong Profits Tax, the first HK$2 million (c.$250,000) of profits of the qualifying group entity will be taxed at 8.25%, and profits above HK$2 million (c.$250,000) will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%.

Taxes charged on profits assessable elsewhere have been calculated at the rates of tax prevailing in the countries in which the Group operates, based on existing legislation, interpretation and practices in respect thereof.

The income tax expense for the period can be reconciled to the loss for the period per the unaudited interim condensed consolidated statement of profit or loss and other comprehensive loss as follows:

SCHEDULE OF CURRENT INCOME TAXES

	Six Months Ended			Six Months Ended
	September 30, 2025			September 30, 2024
	USD			USD
	(Unaudited)			(Unaudited)
Loss before taxation		(5,795,016	)		(1,161,471	)

Notional tax calculated at the rates applicable to profits in the tax jurisdictions concerned		(405,900	)		(576,164	)
Tax effect of expenses that are not deductible		81,644			131,484
Tax effect of tax losses not recognized		324,256			444,680
Withholding tax paid during the period		(10,750	)		-
Income tax expense		(10,750	)		-

9.2 Deferred income taxes

Deferred income tax assets and liabilities are offset when there is a legally enforceable right to offset tax recoverable against current income tax liabilities and when the deferred income taxes relate to the same fiscal authority.

The Group has accumulated tax losses of $24,651,515 at September 30, 2025 (March 31, 2025: $22,775,852) that are available indefinitely for offsetting against future taxable profits of the respective group companies in which the losses arose. No deferred tax asset has been recognized in respect of the tax losses.

The ultimate realization of unused tax losses is dependent upon the generation of sufficient future taxable profits during the periods in which those temporary differences become deductible. In determining the recognition of a deferred tax asset, management considered the future profitability of the Group. While management expects the Group to make profits in the future, utilization is still not considered probable and as such, no deferred tax asset has been recognized.

Interim Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Loss (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Profit or loss [abstract]
Revenue	$ 2,045,408	$ 520,795
General and administrative expenses	(8,093,038)	(4,717,260)
OPERATING LOSS	(6,047,630)	(4,196,465)
Other income or gains	259,958	3,278,531
Finance cost, net	(7,344)	(243,537)
LOSS BEFORE TAX	(5,795,016)	(1,161,471)
Income tax expense	(10,750)
LOSS FOR THE PERIOD	(5,805,766)	(1,161,471)
Items that may be reclassified subsequently to profit or loss:
Exchange (loss) gain on translation of foreign operations	(2,259)	4,411
TOTAL COMPREHENSIVE LOSS FOR THE PERIOD	$ (5,808,025)	$ (1,157,060)
LOSS PER SHARE ATTRIBUTABLE TO THE ORDINARY EQUITY HOLDERS OF THE COMPANY
Basic loss per share	$ (0.03)	$ (0.01)
Diluted loss per share	$ (0.03)	$ (0.04)

SCHEDULE OF TRANSACTIONS WITH OTHER RELATED PARTIES (Details) (Parenthetical) - USD ($)

6 Months Ended

Sep. 30, 2025

Sep. 30, 2024

May 31, 2024

Licence fee income

$ 16,070

$ 23,639

Contractor fee

^[1]

125,000

151

Loan from a related company

^[2],[3]

369,648

^[4]

$ 24,548

Convertible loan percentage

8.00%

Accrued interest

^[5]

$ 151,245

Diginex Holdings Limited [member]

Borrowings, interest rate

Borrowings

$ 1,000,000

8.00%

Rhino Ventures [member]

Borrowings, interest rate

8.00%

Loan from a related company

$ 58,077

Preference shares [member]

151

Notes and other explanatory information [abstract]

$ 369,648

[1]	During the six months ended September 30, 2025, Miles Pelham, controller of Rhino Ventures, engaged as a contractor to provide management services in return for a fee of $125,000 (2024: $125,000).
[2]	In May 2024, the Group completed an $
[3]	In connection with the issuance 151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $369,648 were recognized during the six months ended September 30, 2024 (2025: $Nil).
[4]	The Group had a loan from a related company, Diginex (Holdings) Limited, with a principal of $1,000,000. The loan bore an 8% annual interest charge and interest of $24,548 was accrued during the six months ended September 30, 2024.
[5]	The Group issued 8% convertible loan notes to the shareholders of the Company. Interest of $151,245 was accrued during the six months ended September 30, 2024.

COMPANY ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative) - USD ($)	Jul. 15, 2024	Sep. 30, 2025	Sep. 08, 2025	Jul. 22, 2025	Mar. 31, 2025	Jan. 27, 2025	Jan. 23, 2025	Dec. 20, 2024	Jul. 31, 2024	Jul. 26, 2024	May 27, 2024
IfrsStatementLineItems [Line Items]
Number of shares, issued			201,950,104	2,250,000			2,250,000
Number of shares, outstanding			201,950,104
Convertible loan notes	$ 4,350,000							$ 5,101,781	$ 1,000,000
Issued capital		$ 10,098			$ 1,150	$ 130
Par value per share							$ 0.00005	$ 2.17
Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares, outstanding		410
Par value per share		$ 0.00005
Top of range [member]
IfrsStatementLineItems [Line Items]
Number of shares, issued			176,706,341
Number of shares, outstanding			176,706,341
Issued capital										$ 50,000
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Issued capital										$ 50,000
Warrants [member]
IfrsStatementLineItems [Line Items]
Number of shares, issued											4,170,520
Number of shares, outstanding											4,170,520
Issued capital											$ 8,000,000
Warrants [member] \| Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares, issued									4,170,520
Number of shares, outstanding	10,172
Description of conversion of equity	one (1) warrant of DSL for four hundred and ten (410) warrants of the Company (“Private Warrants”).
Warrants [member] \| Tranche One [member]
IfrsStatementLineItems [Line Items]
Exercise price				$ 5.13
Number of shares, issued				2,250,000
Total exercise price				$ 11,542,500
Ordinary shares [member] \| Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares, outstanding	16,756
Description of conversion of equity	one (1) ordinary share of DSL for four hundred and ten (410) Ordinary Shares of the Company (“Ordinary Shares”)
Ordinary shares [member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
Number of shares authorised										960,000,000
Par value per share										$ 0.00005
Ordinary shares [member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
Number of shares authorised										480,000,000
Par value per share										$ 0.0001
Series A preference shares [member] \| Diginex Solutions (HK) Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares, outstanding	3,151
Description of conversion of equity	one (1) series A preferred share of DSL for four hundred and ten (410) Preferred Shares of the Company (“Preferred Shares”)
Preferred shares [member] \| Top of range [member]
IfrsStatementLineItems [Line Items]
Number of shares authorised										40,000,000
Par value per share										$ 0.00005
Preferred shares [member] \| Bottom of range [member]
IfrsStatementLineItems [Line Items]
Number of shares authorised										20,000,000
Par value per share										$ 0.0001

SCHEDULE OF FINANCE COSTS, NET (Details) - USD ($)	6 Months Ended
SCHEDULE OF FINANCE COSTS, NET (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Notes and other explanatory information [abstract]
Convertible loan notes		$ 151,245
Loan from immediate holding company		58,077
Loan from a related company		24,548
Lease liabilities	7,344	9,667
Finance costs	$ 7,344	$ 243,537

RELATED PARTY TRANSACTIONS (Details Narrative)		6 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	May 27, 2024 USD ($) $ / shares shares	Sep. 30, 2025 USD ($)	Sep. 30, 2024 USD ($)	Mar. 31, 2025 USD ($)	Sep. 08, 2025 shares	Jul. 22, 2025 USD ($) $ / shares shares	Jan. 27, 2025 USD ($)	Jan. 23, 2025 $ / shares shares	Dec. 20, 2024 USD ($) $ / shares shares	Jul. 31, 2024 USD ($)	Jul. 15, 2024 USD ($)	May 31, 2024 shares
IfrsStatementLineItems [Line Items]
Deposit				$ 34,579
Expense reimbursement		$ 25,778		68,724
Capital raise		10,098		1,150			$ 130
Number of shares issued \| shares					201,950,104	2,250,000		2,250,000
Number of shares outstanding \| shares					201,950,104
Convertible loan		$ 4,350,000	$ 4,350,000
Convertible loan percentage		8.00%	8.00%
Notional amount		$ 4,350,000							$ 4,350,000
Accrued interest				$ 5,137					751,781
Convertible loan notes									$ 5,101,781	$ 1,000,000	$ 4,350,000
Par value per share \| $ / shares								$ 0.00005	$ 2.17
Number of converted shares issued \| shares									2,347,134
Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares issued \| shares												5,086
Borrowings		517,535
Convertible loan notes										$ 517,535
HBM IV Inc [Member]
IfrsStatementLineItems [Line Items]
Borrowings		2,000,000
Nalimz Holdings Limited [Member]
IfrsStatementLineItems [Line Items]
Borrowings		1,000,000
Working Capital Innovation Fund II [Member]
IfrsStatementLineItems [Line Items]
Borrowings		582,465
Hafnia Pte Ltd [Member]
IfrsStatementLineItems [Line Items]
Borrowings		$ 250,000
Warrants [member]
IfrsStatementLineItems [Line Items]
Capital raise	$ 8,000,000
Number of shares issued \| shares	4,170,520
Number of shares outstanding \| shares	4,170,520
Number of shares exercisable period	3 years
Number of shares exercisable per shares \| $ / shares	6.13
Number of shares exercisable per shares	51.00%
Warrants [member] \| Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares issued \| shares												10,172
Warrants [member] \| Tranche One [member]
IfrsStatementLineItems [Line Items]
Number of shares issued \| shares						2,250,000
Exercise price of outstanding share options \| $ / shares						$ 5.13
[custom:TotalExercisePrice-0]						$ 11,542,500

SHARE-BASED PAYMENTS (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF AWARDS GRANTED

Details of the Awards granted during the six months ended September 30, 2025 and 2024:

SCHEDULE OF AWARDS GRANTED

		Number of/% of share option					Fair value per option at grant date
Grant dates			award to vest		Vesting periods			Before the Stock Bonus	After the Stock Bonus
					From	To
31-Jul-2024			65,426		31-Jul-2024	27-Aug-2026	$	2.098	$	0.262
31-Jul-2024			303,400		31-Jul-2024	31-Jul-2027	$	2.098	$	0.262
21-Aug-2024	*		0.50	%	21-Aug-2024	30-Apr-2026	$	2.098	$	0.262
1-Sep-2025			20,000		1-Sep-2025	18-May-2026/2027/2028	$	60.50	$	7.563

*	Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024.

SCHEDULE OF NUMBER OF UNVESTED SHARES

	Number of share options
At April 1, 2024, based on number of DSL’s shares-in-issue (audited)		1,890
Additions		69
Exercised (note a)		(44	)
Pre-recapitalized balance		1,915
Post-recapitalized balance		1,570,219
Additions		566,119
Exercised (note b)		(1,003,680	)
Expired		(352,600	)
At March 31, 2025, based on number of Diginex Limited’s shares-in-issue (audited) (note c)		780,058
- weighted average exercise price	$	0.00005
- number of share options exercisable		17,345

At April 1, 2025 (audited)		780,058
Additions		83,143
Sub-total		863,201
Stock Bonus		6,042,407
At September 30, 2025 (unaudited) (note c)		6,905,608
- weighted average exercise price	$	0.00005
- number of share options exercisable		335,560

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

Dates of fair value

July 31, 2024

September 1, 2025

Valuation approach

DCF & EAM*

Binomial Model

Discount rate

16%

N/A

Terminal growth rate

N/A

Lack of marketability discount

N/A

Lack of control discount

20%

N/A

Expected Volatility

38%

36.49%

35.49%

41.26%

Risk Free Rate

N/A

3.66%

3.58%

3.62%

Option life (year)

N/A

1.72

2.72

3.72

GENERAL AND ADMINISTRATIVE EXPENSES

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

GENERAL AND ADMINISTRATIVE EXPENSES

6 GENERAL AND ADMINISTRATIVE EXPENSES

		Six Months Ended		Six Months Ended
	Notes	September 30, 2025		September 30, 2024
		USD		USD
		(Unaudited)		(Unaudited)
Employees’ benefits	(a)		3,063,757		2,163,131
Professional fees	(b)		2,964,810		753,836
IT development and maintenance support	(c)		823,592		858,125
Travelling expenses	(d)		362,781		126,324
Investor Relations	(e)		249,727		-
Audit fee	(f)		170,825		174,250
Amortization – right-of-use assets	(g)		90,773		63,036
Share-based payments expenses on anti-dilution issuance of preferred shares	(h)		-		369,648
Others	(i)		366,773		208,910
General and administrative expense			8,093,038		4,717,260

(a)

	Six Months Ended		Six Months Ended
	September 30, 2025		September 30, 2024
	USD		USD
	(Unaudited)		(Unaudited)
Basic salaries, allowances and all benefits-in-kind		2,402,216		1,792,793
Pension costs - defined contribution plans		72,122		49,805
Share-based payments		589,419		320,533
Total employees’ benefits		3,063,757		2,163,131

(b)

(c)

(d)	Travelling expenses increased as the Group met with investors, engaged in M&A activity and sought business opportunities.

(e)	For the six months ended September 30, 2025, investor relations expenses primarily included costs related to media relations, investor engagement activities, and promotional content creation. These expenses reflect the Company’s efforts to maintain strong investor communications and enhance its visibility in global markets.

(f)	The audit fees primarily represent the fees accrued for the Public Company Accounting Oversight Board (“PCAOB”) audits of the Company’s consolidated financial statements.

(g)	For the six months ended September 30, 2024, the amount is represented the amortization expense in connection with the office lease in Monaco entered into by the Group in July 2023. The increase during the six months ended September 30, 2025 is due to the additional amortization expenses recognized in connection with the new office lease in UK that commenced in April 2025.

(h)	In May 2024, the Group completed an $8.0 million capital raise with Rhino Ventures (the “Capital Raise”), which triggered an anti-dilution clause in the Articles of Association of DSL and resulted in 151 Series A Preferred Shares of DSL being issued to HBM IV, Inc. for $Nil consideration. In connection with the issuance, share-based payments expenses of $369,648 were recognized during the period (September 30, 2025: $Nil).

(i)	Other costs include recruitment fees, insurance, bank charges, general office expenses, marketing and others.

SIGNIFICANT ACCOUNTING POLICY INFORMATION

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SIGNIFICANT ACCOUNTING POLICY INFORMATION

3 SIGNIFICANT ACCOUNTING POLICY INFORMATION

The preparation of these unaudited interim condensed consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities, at the reporting date. However, uncertainty about these assumptions and estimates could result in outcomes that could require a material adjustment to the carrying amount of the asset or liability affected in the future.

In preparing these unaudited interim condensed consolidated financial statements, the accounting policies and methods of computation used are the same as those applied to the audited consolidated financial statements as at and for the year ended March 31, 2025.

SCHEDULE OF MATURITY OF LEASE LIABILITIES (Details) - USD ($)	Sep. 30, 2025	Mar. 31, 2025	Mar. 31, 2024
IfrsStatementLineItems [Line Items]
Maturity of lease liabilities	$ 236,786	$ 248,728
Finance costs	(7,402)	(11,053)
Lease liabilities	229,384	237,675	$ 365,356
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Maturity of lease liabilities	191,563	135,670
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Maturity of lease liabilities	$ 45,223	$ 113,058

RELATED PARTY TRANSACTIONS

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

RELATED PARTY TRANSACTIONS

15 RELATED PARTY TRANSACTIONS

15.1 Transactions with related parties

		Six Months Ended		Six Months Ended
	Notes	September 30, 2025		September 30, 2024
		USD		USD
		(Unaudited)		(Unaudited)
Subscription fee income	(a)		16,070		23,639
Consultancy fee	(b)		125,000		125,000
Share-based payments expenses on anti-dilution issuance of Preferred Shares	(c)		-		369,648
Finance charges on:
Loan from a related company	(d)		-		24,548
Loans from immediate holding company	(e)		-		58,077
Convertible loan notes	(f)		-		151,245

(a)	During the six months ended September 30, 2025, the Group entered into sales agreements with certain shareholders amounting to $16,070 in revenue generated (2024: $23,639).

(b)	During the six months ended September 30, 2025, Miles Pelham, controller of Rhino Ventures, engaged as a contractor to provide management services in return for a fee of $125,000 (2024: $125,000).

(c)	In connection with the issuance 151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $369,648 were recognized during the six months ended September 30, 2024 (2025: $Nil).

(d)	The Group had a loan from a related company, Diginex (Holdings) Limited, with a principal of $1,000,000. The loan bore an 8% annual interest charge and interest of $24,548 was accrued during the six months ended September 30, 2024.

	Upon the Recapitalization in July 2025, the loan was converted into convertible loan notes. The convertible loan notes were converted into Ordinary Shares on December 20, 2025.

(e)	The Group had loans outstanding from the immediate holding company, Rhino Ventures. The loans bore an 8% annual interest charge and interest of $58,077 was accrued during the six months ended September 30, 2024.

	On January 21, 2025, pursuant to a triparty loan agreements entered into between the Company, DSL, and Rhino Ventures dated September 30, 2024, the loans were fully settled through the capitalization by issuing Ordinary Shares and cash settlement. At March 31, 2025, there was no balance outstanding, and no interest was accrued for the six months ended September 30, 2025 accordingly.

(f)	The Group issued 8% convertible loan notes to the shareholders of the Company. Interest of $151,245 was accrued during the six months ended September 30, 2024.

	On December 20, 2024, all the outstanding convertible loan notes were converted into Ordinary Shares. No convertible loan notes were outstanding as of March 31, 2025 and no interest was accrued for the six months ended September 30, 2025 accordingly.

15.2 Due to a related company

As of March 31, 2025, the amount due to a related company, Compass Limited, of $34,579 related to the deposit for the office lease in Monaco. Compass Limited is a company controlled by Rhino Ventures. The balance was repaid during the period and there was no outstanding balance as of September 30, 2025.

The amount was unsecured, interest-free and repayable on demand.

15.3 Key management compensation

SCHEDULE OF KEY MANAGEMENT COMPENSATION

	Six Months Ended		Six Months Ended
	September 30, 2025		September 30, 2024
	USD		USD
	(Unaudited)		(Unaudited)
Basic salaries, allowances and all benefits-in-kind		813,713		750,914
Pension costs - defined contribution plans		6,924		3,462
Share-based payments		282,965		274,497
Key management compensation		1,103,602		1,028,873

Senior representatives are considered as key management personnel of the Group.

15.4 Amounts due to key management

At September 30, 2025, expense reimbursement of $25,778 (March 31, 2025: $68,724) were outstanding to key management personnel and were included in accruals.

15.5 Warrants

On May 27, 2024, Rhino Ventures was issued with warrants in DSL in connection with the $8 million Capital Raise. Following the Group restructure, there were 4,170,520 warrants issued and outstanding and exercisable for a period of three years from the date they were issued and are exercisable at a price of US$6.13 per warrant. The warrants, if fully exercised, will result in the issuance of shares equal to 51% of the Company’s outstanding Ordinary Shares at the time the warrants are exercised. This amount will be prorated in the event of partial exercise of the warrants. See note 18.2 for details.

On January 23, 2025, the Company issued Rhino Ventures the IPO Warrants in connection with the IPO. See note 18.2 for details.

On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $5.13 per share, to purchase 2,250,000 Ordinary Shares. The total exercise price of $11,542,500 has been delivered in full to the Company following non-interest bearing advances from Rhino Ventures in both June and July 2025.

15.6 Convertible Loan Notes

The Company issued $4,350,000 convertible loan notes with an 8% coupon, of which all were held by related parties due to their shareholding in the Company. Rhino Ventures held $517,535, HBM IV, Inc. held $2,000,000 and Nalimz Holdings Limited held $1,000,000, Working Capital Innovation Fund II held $582,465 and Hafnia Pte Ltd held $250,000.

On December 20, 2024, following the Company’s registration statement being declared effective by the SEC, all the outstanding convertible loan notes with an aggregate face value of $4,350,000 and accrued interest of $751,781, totaling $5,101,781, were converted into Ordinary Shares at a conversion price of $2.17 resulting in the issuance of 2,347,134 Ordinary Shares. Subsequent to the conversion, there were no convertible loan notes outstanding.

SHARE CAPITAL (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF SHARE CAPITAL

															Share capital
															net of capital
			Share capital					Share		Capital		Warrant			reserve and warrant
	Notes		Shares		Amount			premium		reserve		reserve			reserve
					USD			USD		USD		USD			USD
Balance at April 1, 2024 (audited)				11,626		3,752,669			-		-		-			3,752,669
Exercise of share option awards (pre-recapitalization)		(a)		44		27,368			-		-		-			27,368
Capital Raise		(b)		5,086		1,346,800			-		-		6,653,200			8,000,000
Pre-recapitalized balance				16,756		5,126,837			-		-		6,653,200			11,780,037
Recapitalization of DSL (1:410 exchange ratio)		(c)		6,853,204		(5,126,150	)		-		5,126,150					-
Sub-total				6,869,960		687			-		5,126,150		6,653,200			11,780,037
Founding share of the Company				1		-			-		-					-
Sub-total				6,869,961		687			-		5,126,150		6,653,200			11,780,037
Share Subdivision		(d)		6,869,961		-			-		-					-
Recapitalized balance				13,739,922		687			-		5,126,150		6,653,200			11,780,037
Exercise of share option awards (post-recapitalization)		(e)		1,003,680		50			1,768,661		-		-			1,768,711
Conversion of Preferred Shares		(f)		2,583,820		129			5,610,871		-		-			5,611,000
Conversion of convertible loan notes		(f)		2,347,134		117			6,133,664		-		-			6,133,781
Capitalization of loan from immediate holding company		(g)		731,707		37			2,999,963		-		-			3,000,000
IPO and Exercise of overallotment option		(h)		2,587,500		130			9,176,277		-		-			9,176,407
Issuance of IPO Warrants		(i)		-		-			-		-		72,610,000			72,610,000
Balance at March 31, 2025 (audited)				22,993,763		1,150			25,689,436		5,126,150		79,263,200			110,079,936

Balance at April 1, 2025 (audited)				22,993,763		1,150			25,689,436		5,126,150		79,263,200			110,079,936
Pre-capitalized balance				22,993,763		1,150			25,689,436		5,126,150		79,263,200			110,079,936
Exercise of the IPO Warrants (Tranche 1)		(j)		2,250,000		113			28,919,387		-		(17,377,000	)		11,542,500
Sub-total				25,243,763		1,263			54,608,823		5,126,150		61,886,200			121,622,436
Bonus split		(k)		176,706,341		8,835			-		-		-			8,835
Balance at September 30, 2025 (unaudited)				201,950,104		10,098			54,608,823		5,126,150		61,886,200			121,631,271
Recapitalized balance				201,950,104		10,098			54,608,823		5,126,150		61,886,200			121,631,271

(a)	In April 2024, DSL issued 44 shares to an employee via the exercising of vested employee share options. These shares rank pari passu with the existing ordinary shares of DSL in all respects. These shares equate to 36,080 shares post the Recapitalization.

(b)	On May 27, 2024, DSL and its subsidiaries (collectively referred to as the “DSL Group”) completed the Capital Raise and DSL allotted 5,086 ordinary shares and 10,172 warrants to Rhino Ventures. The warrants have a fair value of $6,653,200 and $1,346,800 being allocated to share capital with a total value recognized in reserves of $8,000,000. These shares equate to 4,170,520 shares post the Recapitalization.

(c)	On July 15, 2024, the Company completed the Recapitalization. Prior to the Recapitalization, the Company had issued one founding share with a par value of USD 0.0001 and was a newly incorporated entity without material business activities, while DSL was the parent of the DSL Group. The Transaction resulted in the Company becoming the immediate holding company of DSL and DSL became a wholly owned subsidiary of the Company. The Recapitalization resulted in one share in DSL being exchanged for four hundred and ten (410) Ordinary Shares.

(d)	On July 26, 2024, the authorized share capital of the Company changed to USD50,000 divided into 960,000,000 Ordinary Shares of USD0.00005 par value each and 40,000,000 Preferred Shares of USD0.00005 par value each. The Share Subdivision resulted in the shareholding of each Company shareholder increasing by a multiple of two.

(e)	In August 2024, the Company issued 1,003,680 shares to certain employees via the exercising of vested employee share options. These shares rank pari passu with the Ordinary Shares in all respects.

(f)	On December 20, 2024, the Company’s registration statement Form F-1 being declared effective by the SEC. This resulted in outstanding Preferred Shares converting into 2,583,820 Ordinary Shares on a 1:1 basis. All the outstanding convertible loan notes with an aggregate face value of $4,350,000 and accrued interest of $751,781, totalling $5,101,781, also converted into Ordinary Shares at a conversion price of $2.17 resulting in the issuance of 2,347,134 Ordinary Shares.

(g)	Pursuant to a triparty loan agreement dated September 30, 2024, $3.0 million loan from Rhino Ventures was capitalized through the issuance of 731,707 Ordinary Shares.

(h)	On January 23, 2025, the Company closed on its IPO of 2,250,000 Ordinary Shares, par value $0.00005 per share, at a public offering price of $4.10 per ordinary share, for total gross proceeds of $9,225,000, before deducting underwriting discounts, commissions, and other related expenses. The net proceeds amounted to $7,747,756.

	On January 27, 2025, the Company also closed on the underwriter’s exercise of the Over-Allotment Option to purchase 337,500 Ordinary Shares pursuant to the Underwriting Agreement. Pursuant to the Over-Allotment Option, the underwriters purchased an additional 337,500 Ordinary Shares at the public offering price of $4.10 per share, resulting in additional gross proceeds of $1.38 million, before deducting underwriting discounts and other related expenses. The net proceeds amounted to $1,261,969.

	After giving effect to the full exercise of the Over-Allotment Option, the total number of Ordinary Shares sold by the Company in the IPO increased to 2,587,500 Ordinary Shares and the gross proceeds increased to $10,608,750 million, before deducting underwriting discounts and other related expenses. The total net proceeds amounted to $9,009,725.

	The gross proceeds of $10,608,750 are deducted against the deferred IPO expenses of $1,432,343 upon the successful closing of the IPO and share capital of $130 and share premium of $9,176,277 are recognized.

(i)	On January 23, 2025, the Company issued Rhino Ventures six tranches of the IPO Warrants (as defined in note 18.2), with each tranche comprising 2,250,000 warrants, in connection with the IPO. See note 18.2 for details.

(j)	On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $5.13 per share, to purchase 2,250,000 Ordinary Shares of the Company. The total exercise price of US$11,542,500 has been delivered in full to the Company.

(k)	On September 8, 2025, the Company completed the Stock Bonus. Each shareholder received seven bonus Ordinary Shares for every one ordinary share held. The Stock Bonus resulted in the issuance of 176,706,341 Ordinary Shares.

RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Tables)

6 Months Ended

Sep. 30, 2025

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

	Preferred shares			Convertible loan notes		Amount due from immediate holding company			Amount due to a related company			Loan from immediate holding company			Loan from a related company			Total
		USD			USD		USD			USD			USD			USD			USD
At April 1, 2024 (audited)		9,359,000			4,090,342		5,345,929			34,579			1,930,993			1,140,931			21,901,774
Financing cash flows
Financing cash flows
Repayments
Additions					-		713,719			-			2,335,461			-			3,418,828
Non-cash transaction		369,648			1,165,479		(6,059,142	)		-			(1,940,858	)		(1,165,479	)		(8,000,000	)
Interest expenses		-			151,245		-			-			58,077			24,548			233,870
Fair value/other adjustments		(3,539,648	)		274,000		(506	)		-			-			-			(3,266,154	)
At September 30, 2024 (unaudited)		6,189,000			5,681,066		-			34,579			2,383,673			-			14,288,318

At April 1, 2025 (audited)		-			-		-			34,579			-			-			34,579
Beginning balance		-			-		-			34,579			-			-			34,579
Financing cash flows
Repayments		-			-		-			(34,579	)		-			-			(34,579	)
At September 30, 2025 (unaudited)		-			-		-			-			-			-			-
Ending balance		-			-		-			-			-			-			-

DEFERRED REVENUES (Details Narrative) - USD ($)	Sep. 30, 2025	Mar. 31, 2025	Apr. 01, 2024
Notes and other explanatory information [abstract]
Deferred revenues	$ 611,260	$ 505,424	$ 322,826

SCHEDULE OF MATURITIES OF FINANCIAL LIABILITIES ON CONTRACTUAL UNDISCOUNTED CASH FLOWS (Details) - USD ($)	Sep. 30, 2025	Mar. 31, 2025	Apr. 01, 2024	Mar. 31, 2024
IfrsStatementLineItems [Line Items]
Accounts payable	$ 637,680	$ 200,660
Other payables and accruals	2,724,912	706,874
Deferred revenues	611,260	505,424	$ 322,826
Due to a related company		34,579
Lease liabilities	229,384	237,675		$ 365,356
Contractual liabilities [member]
IfrsStatementLineItems [Line Items]
Accounts payable	637,680	200,660
Other payables and accruals	2,724,912	706,874
Deferred revenues	611,260	505,424
Due to a related company		34,579
Lease liabilities	229,384	237,675
Financial liabilities	4,203,236	1,685,212
Contractual liabilities [member] \| Not later than one year [member]
IfrsStatementLineItems [Line Items]
Accounts payable	637,680	200,660
Other payables and accruals	2,724,912	706,874
Deferred revenues	611,260	505,424
Due to a related company		34,579
Lease liabilities	181,091	126,808
Financial liabilities	4,154,943	1,574,345
Contractual liabilities [member] \| Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Accounts payable
Other payables and accruals
Deferred revenues
Due to a related company
Lease liabilities	48,293	110,867
Financial liabilities	$ 48,293	$ 110,867

COMPANY ORGANIZATION AND PRINCIPAL ACTIVITIES

6 Months Ended

Sep. 30, 2025

Company Organization And Principal Activities

COMPANY ORGANIZATION AND PRINCIPAL ACTIVITIES

1 COMPANY ORGANIZATION AND PRINCIPAL ACTIVITIES

Diginex Limited (the “Company”) was incorporated on January 26, 2024 as an exempted company in the Cayman Islands with limited liability with its registered office at the office of Ogier Global (Cayman) Limited, 89 Nexus Way, Camana Bay, Grand Cayman, KY1-9099, Cayman Islands and principal place of business at 25 Wilton Road, Victoria, London, SW1V 1LM, United Kingdom. The Company is a listed company under the symbol “DGNX” since January 2025 and are cross-listed on the Frankfurt Stock Exchange (Open Market) and the Tradegate Exchange under the symbol “I0Q” since February 2025.

The Company is an investment holding company. Together with its subsidiaries (collectively referred to as the “Group”), the Group is a sustainable RegTech business that empowers businesses and governments to streamline ESG, climate, and supply chain data collection and reporting.

These unaudited interim condensed consolidated financial statements are presented in US dollars (“USD”), which is the same as the functional currency of the Company.

These unaudited interim condensed consolidated financial statements for the six months ended September 30, 2025 and 2024 were authorized for issue by the Board of Directors on December 8, 2025. The Board of Directors has the power to amend these interim condensed consolidated financial statements after issue.

1.1 Summary of significant transactions

The Group undertook the following transactions that significantly affected the financial position and performance of the Group:

	●	On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants (as defined in note 19.2), with an exercise price of $5.13 per share, to purchase 2,250,000 ordinary shares of the Company. The total exercise price of US$11,542,500 has been delivered in full to the Company.

	●	On September 8, 2025, the Company completed the distribution of a bonus shares issuance, whereby seven bonus ordinary shares were issued for every one ordinary share held (the “Stock Bonus”).

		Following the distribution, the Company’s issued and outstanding ordinary shares increased proportionately by issuing 176,706,341 ordinary shares. As of September 8, 2025, the Company has 201,950,104 ordinary shares issued and outstanding. The securities held by the holders of the Company’s warrants and options outstanding as of September 5, 2025, were adjusted for the Stock Bonus. The Company’s authorized share capital and the par value per ordinary share remained unchanged.

1.2 Group reorganization

The Company was incorporated on January 26, 2024. On July 15, 2024, the Company completed a transaction pursuant to a share exchange agreement, whereby the then existing shareholders (the “Original Shareholders”) of Diginex Solutions (HK) Limited (“DSL”) transferred all of their shares in DSL to the Company, in consideration for the Company’s issuance of substantially the same securities to the Original Shareholders in exchange for the securities of DSL held by them (the “Exchange”). Prior to the Exchange, there were 16,756 ordinary shares of DSL issued and outstanding, 3,151 series A preferred shares of DSL issued and outstanding and 10,172 warrants of DSL (“DSL Private Warrants) issued and outstanding. In the Exchange, each of the securities of DSL were exchanged for substantially the same securities of the Company at an exchange ratio of one (1) ordinary share of DSL for four hundred and ten (410) Ordinary Shares of the Company (“Ordinary Shares”), one (1) series A preferred share of DSL for four hundred and ten (410) Preferred Shares of the Company (“Preferred Shares”) and one (1) warrant of DSL for four hundred and ten (410) warrants of the Company (“Private Warrants”). Within these unaudited interim condensed consolidated financial statements, the terms “Series A Preferred Shares” and “Preferred Shares” are used interchangeably.

In connection with the Exchange, the Company and security holders of DSL consummated the following transactions (the “Ancillary Transactions”):

	(i)	the Company issued $4,350,000 new convertible loan notes (the “Notes”) to certain Original Shareholders in consideration for the cancellation of the then existing convertible loan notes issued by DSL and held by such Original Shareholders. The convertible loan notes automatically converted into Ordinary Shares upon the effectiveness of the Company’s registration statement on December 20, 2024;
	(ii)	the Company granted certain share option awards under a new share option plan that was adopted by the Company to the holders of the unexercised share options granted by DSL (the “Original DSL Awards”), in consideration for the cancellation of the Original DSL Awards held by such holders. There was no automatic vesting of any unvested Awards upon completion of an initial public offering, the board of directors, at their discretion, do have the ability to accelerate vesting at any point; and
	(iii)	the Company granted certain Private Warrants to purchase Ordinary Shares of the Company to the holders of the then existing DSL Private Warrants to purchase ordinary shares of DSL, in consideration for the cancellation of the DSL Private Warrants held by such holders.

Accordingly, upon consummation of the Exchange and the Ancillary Transactions (collectively the “Recapitalization”), DSL became a wholly owned subsidiary of the Company, and the Original Shareholders became shareholders of the Company. The remaining DSL security holders became security holders of the Company, in that they held the Company’s convertible loan notes, Awards and Private Warrants.

Following the Recapitalization, on July 26, 2024, the Company completed a share subdivision (the “Share Subdivision”) such that, the authorized share capital of the Company was changed from US$50,000 divided into 480,000,000 Ordinary shares of par value US$0.0001 each, 20,000,000 Preferred shares of par value US$0.0001 each to be US$50,000 divided into 960,000,000 Ordinary Shares of US$0.00005 par value each and 40,000,000 Preferred Shares of US$0.00005 par value each.

Upon completion of the Recapitalization, the Company became the holding company of the companies now comprising the Group, where both the Company and DSL operated under the common control of Rhino Ventures. The Group comprising of the Company and its subsidiaries resulting from the Recapitalization is regarded as a continuing entity, accordingly, these interim condensed consolidated financial statements for the six months ended September 30, 2025 and 2024 have been prepared as if the Company had always been the holding company of the Group with the reserves being retrospectively adjusted to reflect the Recapitalization.

SUBSEQUENT EVENTS

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SUBSEQUENT EVENTS

25 SUBSEQUENT EVENTS

The Company has evaluated all events or transactions that occurred after the balance sheet date, up through the date the Company issued these unaudited interim condensed consolidated financial statements and noted the following events,

	●	On October 3, 2025 (the “Closing Date”), the Company completed the all share acquisition of Matter. The transaction was executed pursuant to the Share Purchase Agreement dated August 18, 2025 (as amended by the addendum dated August 29, 2025).

		Key Terms of the Transaction

		●	Total purchase consideration of USD13.0 million, payable entirely in the Company’s ordinary shares (“Consideration Shares”).
		●	1,241,496 Consideration Shares to be issued in aggregate, of which:

			○	1,055,272 shares were issued on the Closing Date; and
			○	186,224 shares are deferred and will be issued 12 months after the Closing Date.

		●	The Consideration Shares are subject to an 18-month lock-up period.
		●	Management Shares: In connection with the acquisition, 238,752 of the Company’s ordinary shares were reserved for Matter’s executives and key employees, vesting in two equal tranches at 12 and 24 months after the Closing Date, conditional upon continued employment.
		●	Advisory Shares: 62,074 of the Company’s ordinary shares were issued to an unrelated party as an introductory fee.

Management is in the process of preparing the purchase price allocation (“PPA”) in accordance with IFRS 3 and has not yet finalized the acquisition-date fair values of the identifiable assets and liabilities of Matter. The PPA is expected to be completed and disclosed in the Group’s next reporting period.

●

On October 23, 2025, Rhino Ventures exercised the tranche 2 of the IPO Warrants, with an exercise price of $0.77 per share, to purchase 18,000,000 ordinary shares of the Company. The total exercise price of US$13,837,500 has been delivered in full to the Company.

●

On October 31, 2025, the Company granted 98,101 Performance Share Units (the “PSUs”) and 203,743 Restrictive Share Units (the “RSUs”) to certain employees and contractors pursuant to the Company’s amended and restated 2024 Omnibus Incentive Plan adopted on July 28, 2024.

	●	PSUs vest based on the performance of the Company’s share price compared against the movement of S&P Software & Services Industry Index over a three-year measurement period ending March 31, 2028.
	●	RSUs vest over a two-and-a-half-year period with equal vesting on 31 March 2026, 2027 and 2028 subject to achievement of individual KPI’s.
	●	Each PSU and RSU entitled the holder to subscribe one Ordinary Share upon vesting.

Management is in the process of assessing the impact of these grants on the Group’s consolidated financial performance.

●

On November 4, 2025, the Company signed a memorandum of understanding to acquire Kindred OS, a company engaged in innovation Edge Artificial Intelligence. The completion of the acquisition is subject to the completion of satisfactory due diligence.

	●	On November 21, 2025, the Company signed a memorandum of understanding to acquire The Remedy Project Limited, an entity specializing in data-driven human rights risk assessment and worker-centered remediation protocols for global supply chains. The completion of the acquisition is subject to the completion of satisfactory due diligence

	●	On November 30, 2025, the Company signed a memorandum of understanding to acquire PlanA.earth GmbH a business focused on corporate carbon accounting, decarbonization and ESG reporting. The completion of the acquisition is subject to the finalization of the definitive agreement and completion of satisfactory due diligence

SCHEDULE OF RIGHT-OF-USE ASSETS, NET (Details) - USD ($)

6 Months Ended

12 Months Ended

Sep. 30, 2025

Mar. 31, 2025

Right-of-use assets, beginning balance

$ 225,672

$ 357,202

Amortization

(90,773)

(125,575)

Modification adjustment

^[1]

(5,955)

Additions

^[2]

84,233

Exchange realignment

3,505

Right-of-use assets, ending balance

$ 222,637

$ 225,672

[1]	There were rent reviews relating to the Monaco office in February 2025 and modification adjustments were made to account for the change in monthly rent.
[2]	In April 2025, the Group entered into a new lease agreement in the UK which expires September 1, 2026.

SCHEDULE OF LOSS PER SHARE (Details) - USD ($)

6 Months Ended

18 Months Ended

Sep. 30, 2025

Sep. 30, 2024

Sep. 30, 2025

Notes and other explanatory information [abstract]

Loss for the period for the purpose of basic loss per share

$ (5,805,766)

$ (1,161,471)

$ (5,805,766)

Fair value change of preferred shares

(3,539,648)

Loss for the year for the purpose of diluted loss per share

$ (5,805,766)

$ (4,701,119)

Weighted average number of ordinary shares for the purpose of basic loss per share

^[1]

191,456,817

101,946,491

Preferred shares - post-recapitalization

^[1]

20,362,024

Weighted average number of ordinary shares for the purpose of diluted loss per share

^[1]

191,456,817

122,308,515

[1]	The number of shares used in the calculation of basic and diluted loss per share for the six months ended September 30, 2024 have been restated to incorporate the impact of the Stock Bonus in September 2025.

- Definition

The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 1
-IssueDate 2025-01-01
-Paragraph 32
-Subparagraph a
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2025-en-r&anchor=para_32_a_ii&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 1
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-Paragraph 24
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2025-en-r&anchor=para_24_b&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-URIDate 2025-03-27

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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
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-Subparagraph a
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-URIDate 2025-03-27

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 81A
-Subparagraph a
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
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-URIDate 2025-03-27

+ Details

DEFERRED REVENUES

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

DEFERRED REVENUES

14 DEFERRED REVENUES

SCHEDULE OF DEFERRED REVENUES

	September 30, 2025		March 31, 2025
		USD		USD
		(Unaudited)		(Audited)
Advisory service income		104,710		145,760
Customization income		81,600		42,600
Subscription fee income		424,950		317,064
Deferred revenues		611,260		505,424

At April 1, 2024, deferred revenues amounted to $322,826.

Deferred revenues relate to revenues that have been invoiced to the client but not yet earned. The deferred revenues are expected to be recognized as revenue in the next 12 months.

SCHEDULE OF CURRENT INCOME TAXES (Details) - USD ($)	6 Months Ended
SCHEDULE OF CURRENT INCOME TAXES (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Notes and other explanatory information [abstract]
Loss before taxation	$ (5,795,016)	$ (1,161,471)
Notional tax calculated at the rates applicable to profits in the tax jurisdictions concerned	(405,900)	(576,164)
Tax effect of expenses that are not deductible	81,644	131,484
Tax effect of tax losses not recognized	324,256	444,680
Withholding tax paid during the period	(10,750)
Income tax expense	$ (10,750)

- References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2025-01-01
-Paragraph 23
-Subparagraph h
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_23_h&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 26
-IssueDate 2025-01-01
-Paragraph 35
-Subparagraph b
-Clause viii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2025-en-r&anchor=para_35_b_viii&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2025-01-01
-Paragraph 79
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_79&doctype=Standard
-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2025-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2025-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2025-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2025-03-27

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
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-Paragraph B13
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B
-URIDate 2025-03-27

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 192
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_192&doctype=Standard
-URIDate 2025-03-27

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 194
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_c_i&doctype=Standard
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
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-IssueDate 2025-01-01
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_194_c_i&doctype=Standard
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
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-URIDate 2025-03-27

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 82
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_82_d&doctype=Standard
-URIDate 2025-03-27

+ Details

RIGHT-OF-USE ASSETS (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF RIGHT-OF-USE ASSETS, NET

Right-of-use assets relate to office space leased by the Group. The amount in respect of lease are as follows:

SCHEDULE OF RIGHT-OF-USE ASSETS, NET

	Properties
	USD
At April 1, 2024		357,202
Amortization		(125,575	)
Modification adjustment (a)		(5,955	)
At March 31, 2025 (audited)		225,672
Additions (b)		84,233
Amortization		(90,773	)
Exchange realignment		3,505
At September 30, 2025 (unaudited)		222,637

(a)	There were rent reviews relating to the Monaco office in February 2025 and modification adjustments were made to account for the change in monthly rent.

(b)	In April 2025, the Group entered into a new lease agreement in the UK which expires September 1, 2026.

SCHEDULE OF TRADE RECEIVABLES (Details) - USD ($)	Sep. 30, 2025	Mar. 31, 2025	Mar. 31, 2024
Trade Receivables Contract Assets Other Receivables Deposits And Prepayment
Trade receivables	$ 2,513,696	$ 1,394,545
Less: loss allowance	(18,394)		$ (4,632)
Total	$ 2,495,302	$ 1,394,545

TRADE RECEIVABLES, CONTRACT ASSETS, OTHER RECEIVABLES, DEPOSITS AND PREPAYMENT (Details Narrative) - USD ($)	6 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Trade Receivables Contract Assets Other Receivables Deposits And Prepayment
Trade receivables of written off		$ 4,314

INCOME TAX EXPENSE (Tables)

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF CURRENT INCOME TAXES

	Six Months Ended			Six Months Ended
	September 30, 2025			September 30, 2024
	USD			USD
	(Unaudited)			(Unaudited)
Loss before taxation		(5,795,016	)		(1,161,471	)

Notional tax calculated at the rates applicable to profits in the tax jurisdictions concerned		(405,900	)		(576,164	)
Tax effect of expenses that are not deductible		81,644			131,484
Tax effect of tax losses not recognized		324,256			444,680
Withholding tax paid during the period		(10,750	)		-
Income tax expense		(10,750	)		-

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Oct. 31, 2025	Oct. 03, 2025	Oct. 23, 2025	Sep. 08, 2025	Jul. 22, 2025	Jan. 23, 2025	May 31, 2024
IfrsStatementLineItems [Line Items]
Number of shares issued				201,950,104	2,250,000	2,250,000
Number of shares outstanding				201,950,104
Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Number of shares issued							5,086
Non Adjusting Events After Reporting Period [member]
IfrsStatementLineItems [Line Items]
Purchase consideration		$ 13,000,000.0
Purchase consideration shares		1,241,496
Number of shares issued		1,055,272
Number of deffered shares issued		186,224
Number of management shares acquired		238,752
Advisory shares issued		62,074
Non Adjusting Events After Reporting Period [member] \| Performance Share Units [Member]
IfrsStatementLineItems [Line Items]
Share granted	98,101
Non Adjusting Events After Reporting Period [member] \| Restricted share units [member]
IfrsStatementLineItems [Line Items]
Share granted	203,743
Non Adjusting Events After Reporting Period [member] \| Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Warrants exercise price value			$ 13,837,500
Events After Reporting Period [Member] \| Rhino Ventures Limited [member]
IfrsStatementLineItems [Line Items]
Exercise price of outstanding share options			$ 0.77
Number of shares outstanding			18,000,000

SCHEDULE OF TRANSACTIONS WITH OTHER RELATED PARTIES (Details) - USD ($)

6 Months Ended

Sep. 30, 2025

Sep. 30, 2024

Notes and other explanatory information [abstract]

Subscription fee income

^[1]

$ 16,070

$ 23,639

Consultancy fee

^[2]

125,000

Share-based payments expenses on anti-dilution issuance of Preferred Shares

^[3],[4]

369,648

Loan from a related company

^[5]

24,548

Loans from immediate holding company

^[6]

58,077

Notes and other explanatory information [abstract]

^[7]

$ 151,245

[1]	During the six months ended September 30, 2025, the Group entered into sales agreements with certain shareholders amounting to $16,070 in revenue generated (2024: $23,639).
[2]	During the six months ended September 30, 2025, Miles Pelham, controller of Rhino Ventures, engaged as a contractor to provide management services in return for a fee of $125,000 (2024: $125,000).
[3]	In May 2024, the Group completed an $
[4]	In connection with the issuance 151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $369,648 were recognized during the six months ended September 30, 2024 (2025: $Nil).
[5]	The Group had a loan from a related company, Diginex (Holdings) Limited, with a principal of $1,000,000. The loan bore an 8% annual interest charge and interest of $24,548 was accrued during the six months ended September 30, 2024.
[6]	The Group had loans outstanding from the immediate holding company, Rhino Ventures. The loans bore an
[7]	The Group issued 8% convertible loan notes to the shareholders of the Company. Interest of $151,245 was accrued during the six months ended September 30, 2024.

SCHEDULE OF LEASE LIABILITIES (Details) - USD ($)	Sep. 30, 2025	Mar. 31, 2025	Mar. 31, 2024
Notes and other explanatory information [abstract]
Current	$ 181,091	$ 126,808
Non-current	48,293	110,867
Lease liabilities	$ 229,384	$ 237,675	$ 365,356

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES (Details) (Parenthetical) - USD ($)		6 Months Ended
	May 27, 2024	Sep. 30, 2025	Sep. 30, 2024	May 31, 2024
IfrsStatementLineItems [Line Items]
Research and development expenses		$ 405,330	$ 515,493
Capital raise		$ 369,648
Shares issued				151
Issued capital, preference shares
Rhino Ventures [member]
IfrsStatementLineItems [Line Items]
Capital raise	$ 8,000,000.0

OTHER INCOME, GAINS or (LOSSES) (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF OTHER INCOME, GAINS OR LOSSES

		Six Months Ended		Six Months Ended
	Notes	September 30, 2025		September 30, 2024
		USD		USD
		(Unaudited)		(Unaudited)
Fair value change
Preferred Shares	(a)		-		3,539,648
Convertible loan notes	(b)		-		(274,000	)
Other interest income	(c)		211,438		-
Bank interest income			10,297		71
Subsidies from government authorities			38,223		12,806
Others			-		6
Fair value change			259,958		3,278,531

(a)	In July 2021, the Group allotted 3,000 Preferred Shares to a shareholder for a consideration of $6,000,000. Preferred Shares were fair valued, using an equity allocation model at the end of each reporting period, which resulted in a gain of $3,539,648 for the six months ended September 30, 2024. On December 20, 2024, following the Company’s registration statement Form F-1 being declared effective by the SEC, the outstanding Preferred Shares were converted into Ordinary Shares. No Preferred Shares were outstanding as of March 31, 2025 and no fair value change was recognized for the six months ended September 30, 2025 accordingly.

(b)	The Group issued 8% convertible loan notes with an aggregate face value of $4,350,000. The Notes were fair valued, using binomial option pricing model, at the end of each reporting period, resulting in a loss of $274,000 for the six months ended September 30, 2024. On December 20, 2024, following the Company’s registration statement Form F-1 being declared effective by the SEC, all the outstanding Notes were converted into Ordinary Shares. No Notes were outstanding as of March 31, 2025 and no fair value change was recognized for the six months ended September 30, 2025 accordingly.

(c)	Other interest income represents the interest earned from loans to Matter DK ApS and advances to Resulticks Group Companies Pte Ltd. For details of the loans and the advance, see note 12.3.

OTHER RESERVES (Tables)

6 Months Ended

Sep. 30, 2025

SCHEDULE OF FAIR VALUE OF THE IPO WARRANTS

	Pre-Stock Bonus			Post-Stock Bonus
Tranche	Number of Warrants		Exercise Price (per share)	Number of Warrants		Exercise Price (per share)	Expiration Date	Duration from January 23, 2025
1	2,250,000	$	5.13	-N/A		-N/A	July 23, 2025	6 months
2	2,250,000	$	6.15	18,000,000	$	0.77	October 23, 2025	9 months
3	2,250,000	$	7.18	18,000,000	$	0.09	January 23, 2026	12 months
4	2,250,000	$	8.20	18,000,000	$	1.03	April 23, 2026	15 months
5	2,250,000	$	10.25	18,000,000	$	1.28	July 23, 2026	18 months
6	2,250,000	$	12.30	18,000,000	$	1.54	January 23, 2027	24 months

Tranche 1 of the IPO Warrants were exercised before the Stock Bonus.

Private Warrants [Member]

SCHEDULE OF FAIR VALUE OF PRIVATE WARRANTS

Grant date	May 28, 2024
Time to expiry (year)		3.00
Spot price (pre-recapitalization)	$	2,252
Risk-free rate		4.75	%
Dividend yield		0.00	%
Volatility		41.33	%

Initial public offering [member]