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1000000 1000000 517535 482465 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: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top">On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants (as defined in note 19.2), with an exercise price of $<span id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zBisLZnvlxS4" title="Exercise price">5.13 per share, to purchase <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_ziPSUSDUKWb5" title="Number of shares issued">2,250,000 ordinary shares of the Company. The total exercise price of US$<span id="xdx_905_ecustom--TotalExercisePrice_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zjhLgfkLL71l" title="Total exercise price">11,542,500 has been delivered in full to the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top">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”). </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top">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.</td></tr> </table> 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 <span id="xdx_90B_eifrs-full--NumberOfSharesOutstanding_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_zLxJZ8lkWsQ1">16,756 ordinary shares of DSL issued and outstanding, <span id="xdx_901_eifrs-full--NumberOfSharesOutstanding_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__custom--SeriesAPreferenceSharesMember_zi6nFyKGkyV1">3,151 series A preferred shares of DSL issued and outstanding and <span id="xdx_904_eifrs-full--NumberOfSharesOutstanding_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zdOY1V2d5qE4">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 <span id="xdx_90C_ecustom--DescriptionOfConversionOfEquity_c20240715__20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_zh1F02eTPfA8">one (1) ordinary share of DSL for four hundred and ten (410) Ordinary Shares of the Company (“Ordinary Shares”), <span id="xdx_908_ecustom--DescriptionOfConversionOfEquity_c20240715__20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__custom--SeriesAPreferenceSharesMember_zY5igeT3EFcb">one (1) series A preferred share of DSL for four hundred and ten (410) Preferred Shares of the Company (“Preferred Shares”) and <span id="xdx_909_ecustom--DescriptionOfConversionOfEquity_c20240715__20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zWGXNM0IGwHe">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”): <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in">(i)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in">(ii)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in">(iii)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr></table> 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$50,000 divided into <span id="xdx_90D_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zZlmy04bHOll" title="Number of shares authorized">480,000,000 Ordinary shares of par value US$<span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_c20240726__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zhFJAN6rpOw2" title="Par value per share">0.0001 each, <span id="xdx_90F_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ComponentsOfEquityAxis__custom--PreferredSharesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zO782qQ0n7ba" title="Number of shares authorised">20,000,000 Preferred shares of par value US$<span id="xdx_90F_eifrs-full--ParValuePerShare_iI_pid_c20240726__ifrs-full--ComponentsOfEquityAxis__custom--PreferredSharesMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z2wrYdhCg3Zk" title="Par value per share">0.0001 each to be US$50,000 divided into <span id="xdx_909_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zPnM1l3mSOal" title="Number of shares authorized">960,000,000 Ordinary Shares of US$<span id="xdx_90D_eifrs-full--ParValuePerShare_iI_pid_c20240726__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zRlu4JIuW6Q6" title="Par value per share">0.00005 par value each and <span id="xdx_908_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ComponentsOfEquityAxis__custom--PreferredSharesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z4VKklL4fYOe" title="Number of shares authorised">40,000,000 Preferred Shares of US$<span id="xdx_904_eifrs-full--ParValuePerShare_iI_pid_c20240726__ifrs-full--ComponentsOfEquityAxis__custom--PreferredSharesMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z02wB4V8A1ze" title="Par value per share">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.

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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.

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.

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.

5 REVENUE An analysis of the Group’s revenue for the reporting periods are as follows: SCHEDULE OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20250401__20250930_zpzFzECWx5A1" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240401__20240930_zCYTfKE49BUf" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">At a point-in-time:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedAtPointInTimeMember__ifrs-full--ProductsAndServicesAxis__custom--SoftwareLicenseFeeMember_maPLFOAzurT_zIgZuZFwH1Xg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Software license fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,624,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedAtPointInTimeMember__ifrs-full--ProductsAndServicesAxis__custom--CustomizationMember_maPLFOAzurT_zBGENx7oB0Lj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Customization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,152</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,189</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedAtPointInTimeMember__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_maPLFOAzurT_zUDp5ccQwgca" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Advisory service income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">93,325</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedAtPointInTimeMember_maPLFOAzurT_z9IrP3UUvGbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,755,477</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,989</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Over time:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedOverTimeMember__ifrs-full--ProductsAndServicesAxis__custom--SoftwareSubscriptionFeeMember_maPLFOAzurT_zC67gOFHFlXb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Software subscription fees</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">289,931</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">211,806</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedOverTimeMember_maPLFOAzurT_zyJKk7K9geBb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">289,931</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">211,806</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_maPLFOAzurT_zrn0AZbFkwEd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,045,408</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">520,795</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

An analysis of the Group’s revenue for the reporting periods are as follows: SCHEDULE OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_491_20250401__20250930_zpzFzECWx5A1" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240401__20240930_zCYTfKE49BUf" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">At a point-in-time:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedAtPointInTimeMember__ifrs-full--ProductsAndServicesAxis__custom--SoftwareLicenseFeeMember_maPLFOAzurT_zIgZuZFwH1Xg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Software license fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,624,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedAtPointInTimeMember__ifrs-full--ProductsAndServicesAxis__custom--CustomizationMember_maPLFOAzurT_zBGENx7oB0Lj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Customization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,152</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,189</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedAtPointInTimeMember__ifrs-full--ProductsAndServicesAxis__custom--AdvisoryServiceIncomeMember_maPLFOAzurT_zUDp5ccQwgca" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Advisory service income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">93,325</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedAtPointInTimeMember_maPLFOAzurT_z9IrP3UUvGbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,755,477</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308,989</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Over time:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedOverTimeMember__ifrs-full--ProductsAndServicesAxis__custom--SoftwareSubscriptionFeeMember_maPLFOAzurT_zC67gOFHFlXb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Software subscription fees</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">289,931</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">211,806</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--PerformanceObligationsAxis__ifrs-full--PerformanceObligationsSatisfiedOverTimeMember_maPLFOAzurT_zyJKk7K9geBb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">289,931</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">211,806</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_maPLFOAzurT_zrn0AZbFkwEd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,045,408</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">520,795</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1624000

38152

236189

93325

72800

1755477

308989

289931

211806

289931

211806

2045408

520795

6 GENERAL AND ADMINISTRATIVE EXPENSES SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_49F_20250401__20250930_zrwgM5ccPJU5" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20240401__20240930_zEafO1pQslx8" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_401_eifrs-full--EmployeeBenefitsExpense_maGAAEz1sj_zLyreqpM9QRk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left">Employees’ benefits</td><td style="width: 2%"> </td> <td style="width: 8%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,063,757</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,163,131</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfessionalFeesExpense_maGAAEz1sj_zcydnIAEAmA8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,964,810</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">753,836</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--RepairsAndMaintenanceExpense_maGAAEz1sj_zimZMMUgq5Ic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">IT development and maintenance support</td><td> </td> <td style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">823,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">858,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--TravelExpense_maGAAEz1sj_zev8Hlm9VYKb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Travelling expenses</td><td> </td> <td style="text-align: center">(d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">362,781</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,324</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InvestorRelations_maGAAEz1sj_zk1r3dugfYEk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investor Relations</td><td> </td> <td style="text-align: center">(e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">249,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--AuditorsRemunerationForAuditServices_maGAAEz1sj_zQ7TEnw32nvf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Audit fee</td><td> </td> <td style="text-align: center">(f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,825</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_maGAAEz1sj_z0F8YDqf0Si3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization – right-of-use assets</td><td> </td> <td style="text-align: center">(g)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,773</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,036</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_maGAAEz1sj_zgx4uurdSCA3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based payments expenses on anti-dilution issuance of preferred shares</td><td> </td> <td style="text-align: center">(h)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OthersGeneralAndAdministrativeExpenses_maGAAEz1sj_z4oZ81N2gBIe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">(i)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">366,773</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">208,910</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--GeneralAndAdministrativeExpense_iT_mtGAAEz1sj_ztkbg2KQBdu7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">General and administrative expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,093,038</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,717,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zdoLSbuhJcoa" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20240401__20240930_zYvtdvCFv1uf" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_40C_eifrs-full--WagesAndSalaries_zE1QOisOwyP9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Basic salaries, allowances and all benefits-in-kind</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,402,216</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,792,793</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--PostemploymentBenefitExpenseDefinedContributionPlans_zz9P4j6p23L8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pension costs - defined contribution plans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,805</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SharebasedPayments_zfVBIhdz7c44" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">589,419</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">320,533</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--EmployeeBenefitsExpense_zhbqbD1iGGD5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total employees’ benefits</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,063,757</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,163,131</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(a)</td> <td id="xdx_F1E_zvbWL4c7aCW2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif"> 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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eifrs-full--ResearchAndDevelopmentExpense_c20250401__20250930_zq9jrhmRa122" title="Research and development expenses">405,330 for the six months ended September 30, 2025 (2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eifrs-full--ResearchAndDevelopmentExpense_c20240401__20240930_zLEUj2CdgMk6" title="Research and development expenses">515,493) and no research and development expenditure is recognized as an internally generated intangible asset for both the periods. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Travelling expenses increased as the Group met with investors, engaged in M&A activity and sought business opportunities. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The audit fees primarily represent the fees accrued for the Public Company Accounting Oversight Board (“PCAOB”) audits of the Company’s consolidated financial statements. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(g)</td> <td style="font: 10pt Times New Roman, Times, Serif">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(h)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In May 2024, the Group completed an $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_ecustom--ProceedsFromCapitalRaised_pn5n6_c20240527__20240527__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zKvbNxgTd3jd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Capital raise">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_ecustom--NumberOfSharesIssuedForShareBasedPayments_iI_c20240531_z2vtPwxxKCA7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Shares issued">151 Series A Preferred Shares of DSL being issued to HBM IV, Inc. for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eifrs-full--IssuedCapitalPreferenceShares_iI_dxL_c20240531_zYqnkHPUM5C2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="::XDX::-">Nil consideration. In connection with the issuance, share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--ProceedsFromCapitalRaised_c20250401__20250930_zpykrmQ7EZph" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Capital raise">369,648 were recognized during the period (September 30, 2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--ProceedsFromCapitalRaised_dxL_c20240401__20240930_z6tRCRVQ4RPl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Capital raise::XDX::-">Nil).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other costs include recruitment fees, insurance, bank charges, general office expenses, marketing and others.</td></tr> </table>

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_49F_20250401__20250930_zrwgM5ccPJU5" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20240401__20240930_zEafO1pQslx8" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_401_eifrs-full--EmployeeBenefitsExpense_maGAAEz1sj_zLyreqpM9QRk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left">Employees’ benefits</td><td style="width: 2%"> </td> <td style="width: 8%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,063,757</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,163,131</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfessionalFeesExpense_maGAAEz1sj_zcydnIAEAmA8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,964,810</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">753,836</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--RepairsAndMaintenanceExpense_maGAAEz1sj_zimZMMUgq5Ic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">IT development and maintenance support</td><td> </td> <td style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">823,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">858,125</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--TravelExpense_maGAAEz1sj_zev8Hlm9VYKb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Travelling expenses</td><td> </td> <td style="text-align: center">(d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">362,781</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,324</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InvestorRelations_maGAAEz1sj_zk1r3dugfYEk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Investor Relations</td><td> </td> <td style="text-align: center">(e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">249,727</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--AuditorsRemunerationForAuditServices_maGAAEz1sj_zQ7TEnw32nvf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Audit fee</td><td> </td> <td style="text-align: center">(f)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,825</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,250</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_maGAAEz1sj_z0F8YDqf0Si3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization – right-of-use assets</td><td> </td> <td style="text-align: center">(g)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,773</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,036</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_maGAAEz1sj_zgx4uurdSCA3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based payments expenses on anti-dilution issuance of preferred shares</td><td> </td> <td style="text-align: center">(h)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OthersGeneralAndAdministrativeExpenses_maGAAEz1sj_z4oZ81N2gBIe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">(i)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">366,773</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">208,910</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--GeneralAndAdministrativeExpense_iT_mtGAAEz1sj_ztkbg2KQBdu7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">General and administrative expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,093,038</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,717,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zdoLSbuhJcoa" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20240401__20240930_zYvtdvCFv1uf" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_40C_eifrs-full--WagesAndSalaries_zE1QOisOwyP9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Basic salaries, allowances and all benefits-in-kind</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,402,216</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,792,793</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--PostemploymentBenefitExpenseDefinedContributionPlans_zz9P4j6p23L8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pension costs - defined contribution plans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,805</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SharebasedPayments_zfVBIhdz7c44" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">589,419</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">320,533</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--EmployeeBenefitsExpense_zhbqbD1iGGD5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total employees’ benefits</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,063,757</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,163,131</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(a)</td> <td id="xdx_F1E_zvbWL4c7aCW2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif"> 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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eifrs-full--ResearchAndDevelopmentExpense_c20250401__20250930_zq9jrhmRa122" title="Research and development expenses">405,330 for the six months ended September 30, 2025 (2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eifrs-full--ResearchAndDevelopmentExpense_c20240401__20240930_zLEUj2CdgMk6" title="Research and development expenses">515,493) and no research and development expenditure is recognized as an internally generated intangible asset for both the periods. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Travelling expenses increased as the Group met with investors, engaged in M&A activity and sought business opportunities. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The audit fees primarily represent the fees accrued for the Public Company Accounting Oversight Board (“PCAOB”) audits of the Company’s consolidated financial statements. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(g)</td> <td style="font: 10pt Times New Roman, Times, Serif">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(h)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In May 2024, the Group completed an $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_ecustom--ProceedsFromCapitalRaised_pn5n6_c20240527__20240527__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zKvbNxgTd3jd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Capital raise">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_ecustom--NumberOfSharesIssuedForShareBasedPayments_iI_c20240531_z2vtPwxxKCA7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Shares issued">151 Series A Preferred Shares of DSL being issued to HBM IV, Inc. for $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eifrs-full--IssuedCapitalPreferenceShares_iI_dxL_c20240531_zYqnkHPUM5C2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="::XDX::-">Nil consideration. In connection with the issuance, share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--ProceedsFromCapitalRaised_c20250401__20250930_zpykrmQ7EZph" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Capital raise">369,648 were recognized during the period (September 30, 2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEdFTkVSQUwgQU5EIEFETUlOSVNUUkFUSVZFIEVYUEVOU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_ecustom--ProceedsFromCapitalRaised_dxL_c20240401__20240930_z6tRCRVQ4RPl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Capital raise::XDX::-">Nil).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other costs include recruitment fees, insurance, bank charges, general office expenses, marketing and others.</td></tr> </table>

3063757

2163131

2964810

753836

823592

858125

362781

126324

249727

170825

174250

90773

63036

369648 366773 208910

8093038

4717260

2402216

1792793

72122

49805

589419 320533

3063757

2163131

405330

515493

8000000.0 151 369648

7 OTHER INCOME, GAINS or (LOSSES) SCHEDULE OF OTHER INCOME, GAINS OR LOSSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zCLl3W8PiNK1" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_491_20240401__20240930_zPWOeaOnUcj2" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value change</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--GainLossOnFairValueOfPreferredShares_maOIEFSzQi2_zDVs9VTdDG1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 50%">Preferred Shares</td><td style="width: 2%"> </td> <td style="width: 8%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,539,648</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LossOnFairValueConvertibleLoanNotes_iN_di_msOIEFSzQi2_ztOBlSpYLiS" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Convertible loan notes</td><td> </td> <td style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(274,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--GainOnFairValueOfOtherInterestIncome_maOIEFSzQi2_zWpuJEKxZlIc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other interest income</td><td> </td> <td style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">211,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--GainOnFairValueOfBankInterestIncome_maOIEFSzQi2_zz4WKbSSXFze" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank interest income</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GainOnFairValueOfSubsidiesFromGovernmentAuthorities_maOIEFSzQi2_zAbfzdcHhIoh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subsidies from government authorities</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,223</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,806</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherGainsLosses_maOIEFSzQi2_zEEPn7hZvgB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_iT_mtOIEFSzQi2_zrNen9SlzFy1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Fair value change</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">259,958</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,278,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif">In July 2021, the Group allotted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20210731__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zrTNAfH6Edeg">3,000 Preferred Shares to a shareholder for a consideration of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eifrs-full--IssuedCapitalPreferenceShares_iI_c20210731__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_ztPsyvQP4kJf">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_ecustom--GainLossOnFairValueOfPreferredShares_c20240401__20240930_zxCNUxLyP31f" title="Gain (loss) on fair value of preferred shares">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif">The Group issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_ecustom--ConvertibleLoanPercentage_dp_c20250401__20250930_zUJ6RIFbC6Af" title="Convertible loan, percentage">8% convertible loan notes with an aggregate face value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eifrs-full--NotionalAmount_iI_c20250930_zADoJkJbj1Yb" title="Notional amount">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_ecustom--NetFairValueLossOfConvertibleLoanNotes_c20240401__20240930_zU8rKFzOF6Kf" title="Loss on fair value convertible loan notes">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> </table>

SCHEDULE OF OTHER INCOME, GAINS OR LOSSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zCLl3W8PiNK1" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_491_20240401__20240930_zPWOeaOnUcj2" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value change</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--GainLossOnFairValueOfPreferredShares_maOIEFSzQi2_zDVs9VTdDG1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 50%">Preferred Shares</td><td style="width: 2%"> </td> <td style="width: 8%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,539,648</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LossOnFairValueConvertibleLoanNotes_iN_di_msOIEFSzQi2_ztOBlSpYLiS" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Convertible loan notes</td><td> </td> <td style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(274,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--GainOnFairValueOfOtherInterestIncome_maOIEFSzQi2_zWpuJEKxZlIc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other interest income</td><td> </td> <td style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">211,438</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--GainOnFairValueOfBankInterestIncome_maOIEFSzQi2_zz4WKbSSXFze" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank interest income</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--GainOnFairValueOfSubsidiesFromGovernmentAuthorities_maOIEFSzQi2_zAbfzdcHhIoh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subsidies from government authorities</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,223</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,806</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherGainsLosses_maOIEFSzQi2_zEEPn7hZvgB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates_iT_mtOIEFSzQi2_zrNen9SlzFy1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Fair value change</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">259,958</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,278,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif">In July 2021, the Group allotted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20210731__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zrTNAfH6Edeg">3,000 Preferred Shares to a shareholder for a consideration of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eifrs-full--IssuedCapitalPreferenceShares_iI_c20210731__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_ztPsyvQP4kJf">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_ecustom--GainLossOnFairValueOfPreferredShares_c20240401__20240930_zxCNUxLyP31f" title="Gain (loss) on fair value of preferred shares">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif">The Group issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_ecustom--ConvertibleLoanPercentage_dp_c20250401__20250930_zUJ6RIFbC6Af" title="Convertible loan, percentage">8% convertible loan notes with an aggregate face value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eifrs-full--NotionalAmount_iI_c20250930_zADoJkJbj1Yb" title="Notional amount">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9USEVSIElOQ09NRSwgR0FJTlMgT1IgTE9TU0VTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_ecustom--NetFairValueLossOfConvertibleLoanNotes_c20240401__20240930_zU8rKFzOF6Kf" title="Loss on fair value convertible loan notes">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> </table> 3539648 274000 211438 10297 71 38223 12806

259958

3278531

3000

6000000

3539648 0.08

4350000

274000

8 FINANCE COSTS, NET SCHEDULE OF FINANCE COSTS, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zfIxrvzo2Nvl" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_494_20240401__20240930_zdpiaPm2OgRj" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest on</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InterestOnConvertibleLoanNotes_maFCzTzo_zNoxQp6cgjoj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Convertible loan notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">151,245</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InterestOnLoanFromImmediateHoldingCompany_maFCzTzo_zO39wyI4OZX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loan from immediate holding company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,077</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--InterestOnLoanFromRelatedParty_iN_di_msFCzTzo_zhToYsBhKA0l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loan from a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--InterestOnLeaseLiability_iN_di_msFCzTzo_zAybqxqR9VU1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,344</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,667</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinanceCosts_iT_mtFCzTzo_z0epT4c4KV6e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Finance costs</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,344</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">243,537</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF FINANCE COSTS, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zfIxrvzo2Nvl" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_494_20240401__20240930_zdpiaPm2OgRj" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest on</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InterestOnConvertibleLoanNotes_maFCzTzo_zNoxQp6cgjoj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Convertible loan notes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">151,245</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InterestOnLoanFromImmediateHoldingCompany_maFCzTzo_zO39wyI4OZX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Loan from immediate holding company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,077</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--InterestOnLoanFromRelatedParty_iN_di_msFCzTzo_zhToYsBhKA0l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Loan from a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--InterestOnLeaseLiability_iN_di_msFCzTzo_zAybqxqR9VU1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,344</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,667</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinanceCosts_iT_mtFCzTzo_z0epT4c4KV6e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Finance costs</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,344</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">243,537</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 151245 58077 -24548 -7344 -9667

7344

243537

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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zbh5NpAvW7ba" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20240401__20240930_zHNQzxkmUiad" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_404_eifrs-full--ProfitLossBeforeTax_zHrlmyigLetg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Loss before taxation</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(5,795,016</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(1,161,471</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOzABu_zUWMGvITLLcg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Notional tax calculated at the rates applicable to profits in the tax jurisdictions concerned</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(405,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(576,164</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_maITECOzABu_zI024ZBqBew4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of expenses that are not deductible</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">131,484</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TaxEffectOfTaxLossesNotRecognized_maITECOzABu_z8LONXlbE5yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax effect of tax losses not recognized</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">324,256</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">444,680</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--WithholdingTaxPaidDuringPeriod_maITECOzABu_zHXRHhEmXCr7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Withholding tax paid during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,750</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_iNT_di_mtITECOzABu_zcMzzuLQA1Od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(10,750</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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.

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%. 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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zbh5NpAvW7ba" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20240401__20240930_zHNQzxkmUiad" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_404_eifrs-full--ProfitLossBeforeTax_zHrlmyigLetg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Loss before taxation</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(5,795,016</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">(1,161,471</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOzABu_zUWMGvITLLcg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Notional tax calculated at the rates applicable to profits in the tax jurisdictions concerned</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(405,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(576,164</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_maITECOzABu_zI024ZBqBew4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of expenses that are not deductible</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">131,484</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TaxEffectOfTaxLossesNotRecognized_maITECOzABu_z8LONXlbE5yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax effect of tax losses not recognized</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">324,256</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">444,680</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--WithholdingTaxPaidDuringPeriod_maITECOzABu_zHXRHhEmXCr7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Withholding tax paid during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,750</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_iNT_di_mtITECOzABu_zcMzzuLQA1Od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(10,750</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-5795016

-1161471

-405900

-576164

81644

131484

324256 444680 -10750

10750

24651515

22775852

10 LOSS PER SHARE SCHEDULE OF LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zwdrHnomigCd" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20240401__20240930_z4y6dULRkWZ9" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Loss for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfitLoss_zCLEETO1eef1" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Loss for the period for the purpose of basic loss per share</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(5,805,766</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(1,161,471</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of dilutive potential ordinary shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Fair value change of Preferred Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">N/A</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--FairValueChangeOfPreferredShares_c20240401__20240930_zbXKyYuuBffl" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of preferred shares">(3,539,648</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--ProfitLossDiluted_ziVGWWL4r3g4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss for the year for the purpose of diluted loss per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,805,766</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,701,119</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Number of shares*</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--WeightedAverageShares_zZQp4Zv3x4C" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of ordinary shares for the purpose of basic loss per share*</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,456,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">101,946,491</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of dilutive potential ordinary shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Preferred Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">N/A</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--PreferredSharesPostRecapitalization_c20240401__20240930_fKg_____zCgtQ0aOx2Ii" style="border-bottom: Black 1pt solid; text-align: right" title="Preferred shares - post-recapitalization">20,362,024</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdjustedWeightedAverageShares_zPlpxOGfnCI5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of ordinary shares for the purpose of diluted loss per share*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">191,456,817</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">122,308,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr></table> 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: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share option awards of 6,905,608 at September 30, 2025 (2024: 665,646 (pre-Stock Bonus)), see note 23; </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Notes with aggregate face values of $4,350,000 at September 30, 2024; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Private Warrants and IPO Warrants at September 30, 2025 and 2024, see note 18.2.</td></tr> </table>

SCHEDULE OF LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20250401__20250930_zwdrHnomigCd" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20240401__20240930_z4y6dULRkWZ9" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Loss for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfitLoss_zCLEETO1eef1" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Loss for the period for the purpose of basic loss per share</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(5,805,766</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(1,161,471</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of dilutive potential ordinary shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Fair value change of Preferred Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">N/A</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--FairValueChangeOfPreferredShares_c20240401__20240930_zbXKyYuuBffl" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value change of preferred shares">(3,539,648</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--ProfitLossDiluted_ziVGWWL4r3g4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss for the year for the purpose of diluted loss per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(5,805,766</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,701,119</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Number of shares*</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--WeightedAverageShares_zZQp4Zv3x4C" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average number of ordinary shares for the purpose of basic loss per share*</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,456,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">101,946,491</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of dilutive potential ordinary shares:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Preferred Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">N/A</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--PreferredSharesPostRecapitalization_c20240401__20240930_fKg_____zCgtQ0aOx2Ii" style="border-bottom: Black 1pt solid; text-align: right" title="Preferred shares - post-recapitalization">20,362,024</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AdjustedWeightedAverageShares_zPlpxOGfnCI5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of ordinary shares for the purpose of diluted loss per share*</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">191,456,817</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">122,308,515</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr></table>

-5805766

-1161471

-3539648 -5805766 -4701119

191456817

101946491

20362024

191456817

122308515

6905608 665646 4350000

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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Properties</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">At April 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssets_iS_c20240401__20250331_z5mVjLzPEWZ1" style="width: 16%; text-align: right" title="Right-of-use assets, net, beginning balance">357,202</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--RightofuseAssetsAmortization_iN_di_c20240401__20250331_zIFqgj1zSq5k" style="text-align: right" title="Amortization">(125,575</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Modification adjustment (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsModificationAdjustment_c20240401__20250331_fKGEp_z8byypeZRFod" style="border-bottom: Black 1pt solid; text-align: right" title="Modification adjustment">(5,955</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2025 (audited)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--RightofuseAssets_iS_c20250401__20250930_zIxpAcL7uq82" style="text-align: right" title="Right-of-use assets, beginning balance">225,672</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AdditionsToRightofuseAssets_c20250401__20250930_fKGIp_zblAGW7za6Yk" style="text-align: right" title="Additions">84,233</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsAmortization_iN_di_c20250401__20250930_ztaBxriFvQdk" style="text-align: right" title="Amortization">(90,773</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange realignment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--RightofuseAssetsExchangeRealignment_c20250401__20250930_z1yRibkaKdTe" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange realignment">3,505</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">At September 30, 2025 (unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--RightofuseAssets_iE_c20250401__20250930_zLgwY4nNqQba" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use assets, ending balance">222,637</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(a)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(b)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In April 2025, the Group entered into a new lease agreement in the UK which expires September 1, 2026.</td></tr></table>

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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Properties</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">At April 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--RightofuseAssets_iS_c20240401__20250331_z5mVjLzPEWZ1" style="width: 16%; text-align: right" title="Right-of-use assets, net, beginning balance">357,202</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--RightofuseAssetsAmortization_iN_di_c20240401__20250331_zIFqgj1zSq5k" style="text-align: right" title="Amortization">(125,575</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Modification adjustment (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsModificationAdjustment_c20240401__20250331_fKGEp_z8byypeZRFod" style="border-bottom: Black 1pt solid; text-align: right" title="Modification adjustment">(5,955</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2025 (audited)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--RightofuseAssets_iS_c20250401__20250930_zIxpAcL7uq82" style="text-align: right" title="Right-of-use assets, beginning balance">225,672</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AdditionsToRightofuseAssets_c20250401__20250930_fKGIp_zblAGW7za6Yk" style="text-align: right" title="Additions">84,233</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--RightofuseAssetsAmortization_iN_di_c20250401__20250930_ztaBxriFvQdk" style="text-align: right" title="Amortization">(90,773</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange realignment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--RightofuseAssetsExchangeRealignment_c20250401__20250930_z1yRibkaKdTe" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange realignment">3,505</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">At September 30, 2025 (unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--RightofuseAssets_iE_c20250401__20250930_zLgwY4nNqQba" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use assets, ending balance">222,637</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(a)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(b)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In April 2025, the Group entered into a new lease agreement in the UK which expires September 1, 2026.</td></tr></table>

357202

125575 -5955

225672

84233

90773 3505

222637

12 TRADE RECEIVABLES, CONTRACT ASSETS, OTHER RECEIVABLES, DEPOSITS AND PREPAYMENT 12.1 Trade receivables, net SCHEDULE OF TRADE RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250930_zNiFDoQQQvsh" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250331_zNEf9idZ3Cee" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_409_eifrs-full--TradeReceivables_iI_maNRzU5C_zSRZfvSoWU9e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,513,696</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,394,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--LossAllowanceOfTradeReceivables_iNI_di_msNRzU5C_zydIWLC1ICi1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: loss allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,394</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivables_iTI_mtNRzU5C_zpRUbSuLTk1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,495,302</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,394,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Trade receivables are non-interest bearing and generally have credit terms of 30 days. <p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutAnalysisOfTradeReceivablesExplanatory_zADtVmjQLjEh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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: SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250930_zBQWu0Dwb9tb" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250331_zRVhP3qRGlv" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_mtNRzU5C_z9gn52DoHVic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Less than 1 month</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,866,294</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,219,953</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanThreeMonthsMember_mtNRzU5C_zmPmY5pf0ob7" style="vertical-align: bottom; background-color: White"> <td>Between 1 month and 3 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,350</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsMember_mtNRzU5C_zUxiCuPeEozc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Over 3 months</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">607,508</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,242</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--NoncurrentReceivables_iI_mtNRzU5C_z2XghAI6epUj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Trade receivables, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,495,302</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,394,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutLossAllowanceForImpairmentOfTradeReceivablesExplanatory_zX6HfKclSp5g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The movements in the loss allowance for impairment of trade receivables are as follows: SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Year Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">At the beginning of the period/year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--LossAllowanceOfTradeReceivables_iS_c20250401__20250930_z92Zl8hIhpK" style="width: 16%; text-align: right" title="Loss allowance for impairment, beginning balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--LossAllowanceOfTradeReceivables_iS_c20240401__20250331_zCkwWsyTBIma" style="width: 16%; text-align: right" title="Loss allowance for impairment, beginning balance">4,632</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for the period/year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ProvisionOfLossAllowanceForImpairment_c20250401__20250930_zJ3auaTQYORj" style="text-align: right" title="Provision for the year">18,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ProvisionOfLossAllowanceForImpairment_c20240401__20250331_zmRuemvLqt9b" style="text-align: right" title="Provision for the period/year">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Written off for the period/year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--WrittenOffAllowanceForImpairment_c20250401__20250930_zCxU72u2wrhk" style="text-align: right" title="Written off for the year">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--WrittenOffAllowanceForImpairment_c20240401__20250331_zCYrP6EqVOx1" style="text-align: right" title="Written off for the period/year">(1,788</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Reversal for the period/year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--ReversalOfImpairmentLoss_iN_di_c20250401__20250930_zBv5jAIj1Gi1" style="border-bottom: Black 1pt solid; text-align: right" title="Reversal for the year">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--ReversalOfImpairmentLoss_iN_di_c20240401__20250331_zM9xqFizN0w" style="border-bottom: Black 1pt solid; text-align: right" title="Reversal for the period/year">(2,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At the end of the period/year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--LossAllowanceOfTradeReceivables_iE_c20250401__20250930_zclt0SP0zB84" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance for impairment, ending balance">18,394</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--LossAllowanceOfTradeReceivables_iE_c20240401__20250331_zuqgORBx62L8" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance for impairment, ending balance">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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 SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250930_zQcIlF3affej" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_z8sRg5xNITbi" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Unaudited)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Audited)</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DepositsCurrent_iI_maORzl2X_zzuCskp8gKUd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; width: 52%">Deposits</td><td style="width: 2%"> </td> <td style="width: 6%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">63,914</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentPrepayments_iI_maORzl2X_zsvewsT94063" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in">Prepayments</td><td> </td> <td style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">245,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,791</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredFundRaisingCosts_iI_maORzl2X_zIXEOBgWU8L6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-align: left">Deferred fund-raising costs</td><td> </td> <td style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">800,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LoansToMatterDkAps_iI_maORzl2X_zsYLqLdG6Hlc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-align: left">Loans to Matter DK ApS</td><td> </td> <td style="text-align: center">(d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">764,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AdvanceToResulticksGroupCompaniesPteLtd_iI_maORzl2X_zc8ix2AKL4O1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-align: left">Advance to Resulticks Group Companies Pte Ltd</td><td> </td> <td style="text-align: center">(e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,206,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherReceivables_iI_maORzl2X_z3ZEW9eATbIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">283</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">486</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--TradeAndOtherReceivables_iTI_mtORzl2X_zGtFS9ex7ooj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Prepayment, deposits and other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,073,821</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,066,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Non-current:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_zlkSGC2I603k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; padding-bottom: 2.5pt">Deposit</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center">(a)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">59,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">45,463</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Current deposits represent amounts paid to an employment agency in Germany and deposit for investor relations services.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-current deposit of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_c20250930_zSvoKzr2Cgj7">59,247 (March 31, 2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_c20250331_zFtP3yxlFZ7d">45,463) represents the deposits for leases of office space in Monaco and the UK.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As of March 31, 2025, deferred fund-raising costs represent payments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eifrs-full--OtherReceivables_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--NomasMOUMember_zpUqxNgtJXqk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Other receivables">400,000 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eifrs-full--OtherReceivables_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--A1NoorMOUMember_zUlVntZrvI3e" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Other receivables">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_ecustom--AdditionalPayment_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--A1NoorMOUMember_zK5KLEOPofY9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Additional payment">150,000 under the Al Noor MOU in June 2025. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The balance represents the loans to Matter DK ApS with a total amount of EUR<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--LoanAmount_iI_uEUR_c20250331_z3I9pN5CR6s5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Loan amount">650,000 (equivalent to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--LoanAmount_iI_c20250331_zpF0QUgNQgY8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Loan amount">759,004) and the accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--InterestPayable_iI_c20250331_zUuIK3lEAkUi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Accrued interest">5,137. The loan principal accrues interest at a rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--AccruedInterestRate_iI_pid_dp_uPure_c20250331_zA4JjyqqDke8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Accrued interest rate">5% per annum. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company completed the acquisition of Matter DK ApS on October 3, 2025 (see note 25).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--FundingAmount_iI_c20250623__ifrs-full--TypesOfContractsAxis__custom--FundingAgreementMember_zFx1rLed2r1c" title="Fund amount">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_ecustom--PostAcquisitionFunding_iI_pn6n6_c20250623__ifrs-full--TypesOfContractsAxis__custom--FundingAgreementMember_zUHTCZ0yu7e6" title="Post-acquisition funding">200 million post-acquisition funding, if the proposed acquisition proceeds.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_dp_c20250623__ifrs-full--TypesOfContractsAxis__custom--FundingAgreementMember_zigqKYsNZwtf" title="Percentage accrue interest">10% per annum, effective from the date of initial disbursement until repayment.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">At September 30, 2025 the Company has disbursed $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eifrs-full--OtherReceivables_iI_pn5n6_c20250930__ifrs-full--TypesOfContractsAxis__custom--FundingAgreementMember_zdCAUgg7yJKl">8 million to Resulticks.</td></tr> </table>

SCHEDULE OF TRADE RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250930_zNiFDoQQQvsh" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250331_zNEf9idZ3Cee" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_409_eifrs-full--TradeReceivables_iI_maNRzU5C_zSRZfvSoWU9e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,513,696</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,394,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--LossAllowanceOfTradeReceivables_iNI_di_msNRzU5C_zydIWLC1ICi1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: loss allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,394</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivables_iTI_mtNRzU5C_zpRUbSuLTk1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,495,302</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,394,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2513696

1394545

18394

2495302

1394545

<p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutAnalysisOfTradeReceivablesExplanatory_zADtVmjQLjEh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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: SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250930_zBQWu0Dwb9tb" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250331_zRVhP3qRGlv" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_mtNRzU5C_z9gn52DoHVic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Less than 1 month</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,866,294</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,219,953</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanThreeMonthsMember_mtNRzU5C_zmPmY5pf0ob7" style="vertical-align: bottom; background-color: White"> <td>Between 1 month and 3 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,350</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsMember_mtNRzU5C_zUxiCuPeEozc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Over 3 months</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">607,508</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,242</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--NoncurrentReceivables_iI_mtNRzU5C_z2XghAI6epUj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Trade receivables, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,495,302</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,394,545</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1866294

1219953

21500

158350

607508

16242

2495302

1394545

<p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutLossAllowanceForImpairmentOfTradeReceivablesExplanatory_zX6HfKclSp5g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The movements in the loss allowance for impairment of trade receivables are as follows: SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" style="text-align: right">Year Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">At the beginning of the period/year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--LossAllowanceOfTradeReceivables_iS_c20250401__20250930_z92Zl8hIhpK" style="width: 16%; text-align: right" title="Loss allowance for impairment, beginning balance">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--LossAllowanceOfTradeReceivables_iS_c20240401__20250331_zCkwWsyTBIma" style="width: 16%; text-align: right" title="Loss allowance for impairment, beginning balance">4,632</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for the period/year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ProvisionOfLossAllowanceForImpairment_c20250401__20250930_zJ3auaTQYORj" style="text-align: right" title="Provision for the year">18,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ProvisionOfLossAllowanceForImpairment_c20240401__20250331_zmRuemvLqt9b" style="text-align: right" title="Provision for the period/year">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Written off for the period/year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--WrittenOffAllowanceForImpairment_c20250401__20250930_zCxU72u2wrhk" style="text-align: right" title="Written off for the year">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--WrittenOffAllowanceForImpairment_c20240401__20250331_zCYrP6EqVOx1" style="text-align: right" title="Written off for the period/year">(1,788</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Reversal for the period/year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--ReversalOfImpairmentLoss_iN_di_c20250401__20250930_zBv5jAIj1Gi1" style="border-bottom: Black 1pt solid; text-align: right" title="Reversal for the year">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--ReversalOfImpairmentLoss_iN_di_c20240401__20250331_zM9xqFizN0w" style="border-bottom: Black 1pt solid; text-align: right" title="Reversal for the period/year">(2,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At the end of the period/year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--LossAllowanceOfTradeReceivables_iE_c20250401__20250930_zclt0SP0zB84" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance for impairment, ending balance">18,394</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--LossAllowanceOfTradeReceivables_iE_c20240401__20250331_zuqgORBx62L8" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance for impairment, ending balance">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4632 18394 -1788

2844

18394 4314

SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250930_zQcIlF3affej" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_z8sRg5xNITbi" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Unaudited)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Audited)</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Current:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DepositsCurrent_iI_maORzl2X_zzuCskp8gKUd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; width: 52%">Deposits</td><td style="width: 2%"> </td> <td style="width: 6%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">57,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">63,914</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentPrepayments_iI_maORzl2X_zsvewsT94063" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in">Prepayments</td><td> </td> <td style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">245,811</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">351,791</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredFundRaisingCosts_iI_maORzl2X_zIXEOBgWU8L6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-align: left">Deferred fund-raising costs</td><td> </td> <td style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">800,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LoansToMatterDkAps_iI_maORzl2X_zsYLqLdG6Hlc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-align: left">Loans to Matter DK ApS</td><td> </td> <td style="text-align: center">(d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">764,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AdvanceToResulticksGroupCompaniesPteLtd_iI_maORzl2X_zc8ix2AKL4O1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-align: left">Advance to Resulticks Group Companies Pte Ltd</td><td> </td> <td style="text-align: center">(e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,206,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherReceivables_iI_maORzl2X_z3ZEW9eATbIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">283</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">486</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--TradeAndOtherReceivables_iTI_mtORzl2X_zGtFS9ex7ooj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Prepayment, deposits and other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,073,821</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,066,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Non-current:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_zlkSGC2I603k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; padding-bottom: 2.5pt">Deposit</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center">(a)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">59,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">45,463</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Current deposits represent amounts paid to an employment agency in Germany and deposit for investor relations services.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-current deposit of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_c20250930_zSvoKzr2Cgj7">59,247 (March 31, 2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_eifrs-full--CurrentReceivablesFromRentalOfProperties_iI_c20250331_zFtP3yxlFZ7d">45,463) represents the deposits for leases of office space in Monaco and the UK.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As of March 31, 2025, deferred fund-raising costs represent payments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eifrs-full--OtherReceivables_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--NomasMOUMember_zpUqxNgtJXqk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Other receivables">400,000 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eifrs-full--OtherReceivables_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--A1NoorMOUMember_zUlVntZrvI3e" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Other receivables">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_ecustom--AdditionalPayment_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--A1NoorMOUMember_zK5KLEOPofY9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Additional payment">150,000 under the Al Noor MOU in June 2025. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The balance represents the loans to Matter DK ApS with a total amount of EUR<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--LoanAmount_iI_uEUR_c20250331_z3I9pN5CR6s5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Loan amount">650,000 (equivalent to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--LoanAmount_iI_c20250331_zpF0QUgNQgY8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Loan amount">759,004) and the accrued interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--InterestPayable_iI_c20250331_zUuIK3lEAkUi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Accrued interest">5,137. The loan principal accrues interest at a rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--AccruedInterestRate_iI_pid_dp_uPure_c20250331_zA4JjyqqDke8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Accrued interest rate">5% per annum. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company completed the acquisition of Matter DK ApS on October 3, 2025 (see note 25).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">(e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--FundingAmount_iI_c20250623__ifrs-full--TypesOfContractsAxis__custom--FundingAgreementMember_zFx1rLed2r1c" title="Fund amount">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_ecustom--PostAcquisitionFunding_iI_pn6n6_c20250623__ifrs-full--TypesOfContractsAxis__custom--FundingAgreementMember_zUHTCZ0yu7e6" title="Post-acquisition funding">200 million post-acquisition funding, if the proposed acquisition proceeds.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_dp_c20250623__ifrs-full--TypesOfContractsAxis__custom--FundingAgreementMember_zigqKYsNZwtf" title="Percentage accrue interest">10% per annum, effective from the date of initial disbursement until repayment.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">At September 30, 2025 the Company has disbursed $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBSRVBBWU1FTlQsIERFUE9TSVRTIEFORCBPVEhFUiBSRUNFSVZBQkxFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eifrs-full--OtherReceivables_iI_pn5n6_c20250930__ifrs-full--TypesOfContractsAxis__custom--FundingAgreementMember_zdCAUgg7yJKl">8 million to Resulticks.</td></tr> </table>

57285 63914

245811

351791

800000 650000 764141 8206301

283

486

10073821

1066191

59247

45463

59247

45463

400000

250000

150000 650000 759004

5137

0.05 11000000 200000000

0.10

8000000

13 TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutTradePayablesOtherPayablesAndAccrualsExplanatory_z7q2sg6HjbXc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"> SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Note</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_zoDM6elmF1B" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250331_zn0poSyFwnxg" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">(Unaudited)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Audited)</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPz6q1_z4kmjyvqyEM5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 6%; text-align: center"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">637,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">200,660</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherCurrentPayables_iI_maTAOCPz6q1_z1KDluF7NVP4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,852</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AccrualsClassifiedAsCurrent_iI_maTAOCPz6q1_zRdz0pn61K3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Accruals</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center">(a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,712,794</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">695,022</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPz6q1_zqMHMxyVohQk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,362,592</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">907,534</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> </table>

<p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutTradePayablesOtherPayablesAndAccrualsExplanatory_z7q2sg6HjbXc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"> SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Note</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_zoDM6elmF1B" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250331_zn0poSyFwnxg" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">(Unaudited)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Audited)</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPz6q1_z4kmjyvqyEM5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 6%; text-align: center"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">637,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">200,660</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherCurrentPayables_iI_maTAOCPz6q1_z1KDluF7NVP4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,852</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AccrualsClassifiedAsCurrent_iI_maTAOCPz6q1_zRdz0pn61K3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Accruals</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center">(a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,712,794</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">695,022</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPz6q1_zqMHMxyVohQk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,362,592</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">907,534</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> </table>

637680

200660

12118

11852

2712794

695022

3362592

907534

14 DEFERRED REVENUES SCHEDULE OF DEFERRED REVENUES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250930_zbZoeG6veufg" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250331_z0goJonN3gG2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Unaudited)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Audited)</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AdvisoryServiceIncome_iI_maDRCzyBx_z9WwldkiIUEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Advisory service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">104,710</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">145,760</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CustomizationIncome_iI_maDRCzyBx_zQMU4dkFhpG9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customization income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,600</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubscriptionFeeIncome_iI_maDRCzyBx_zAAAvNYdnza" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Subscription fee income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">424,950</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">317,064</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DeferredRevenuesCurrent_iTI_mtDRCzyBx_z026nnBQItPa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Deferred revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">611,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">505,424</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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 DEFERRED REVENUES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250930_zbZoeG6veufg" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250331_z0goJonN3gG2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">USD</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Unaudited)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(Audited)</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AdvisoryServiceIncome_iI_maDRCzyBx_z9WwldkiIUEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Advisory service income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">104,710</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">145,760</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CustomizationIncome_iI_maDRCzyBx_zQMU4dkFhpG9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customization income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,600</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,600</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubscriptionFeeIncome_iI_maDRCzyBx_zAAAvNYdnza" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Subscription fee income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">424,950</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">317,064</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DeferredRevenuesCurrent_iTI_mtDRCzyBx_z026nnBQItPa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Deferred revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">611,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">505,424</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 104710 145760 81600 42600 424950 317064 611260 505424 322826

15 RELATED PARTY TRANSACTIONS 15.1 Transactions with related parties <p id="xdx_891_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zqRITqmq4Q4f" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">In addition to those related party transactions and balances disclosed elsewhere in the unaudited interim condensed consolidated financial statements, the Group had the following transactions with its related parties during the reporting period: SCHEDULE OF TRANSACTIONS WITH OTHER RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49C_20250401__20250930_zLIOvGmLv9G" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20240401__20240930_zWqFuhpQ5rda" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_404_ecustom--SubscriptionFeesIncome_iI_z4mgT5hqjEaj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Subscription fee income</td><td style="width: 2%"> </td> <td style="width: 6%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">16,070</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">23,639</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ContractorFee_zQVdD0VERfCf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Consultancy fee </td><td> </td> <td style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_i02_pp0p0_z4JOsLHgEpxj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based payments expenses on anti-dilution issuance of Preferred Shares </td><td> </td> <td style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Finance charges on:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LoanFromRelatedParty_iN_di_zaIjb7RSICDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-align: left">Loan from a related company </td><td> </td> <td style="text-align: center">(d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LoanFromImmediateHolding_zim33LhatoSb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-align: left">Loans from immediate holding company </td><td> </td> <td style="text-align: center">(e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,077</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--InterestOnConvertibleLoan_zNdFq3V5S4Z7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Convertible loan notes </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center">(f)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">151,245</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the six months ended September 30, 2025, the Group entered into sales agreements with certain shareholders amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eifrs-full--LicenceFeeIncome_c20250401__20250930_zZTy4IBh09c8">16,070 in revenue generated (2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eifrs-full--LicenceFeeIncome_c20240401__20240930_zILZx5sFY0P5">23,639).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--ContractorFee_c20250401__20250930_zAmq7aUcfnn7" title="Contractor fee">125,000 (2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--ContractorFee_c20240401__20240930_zvCa2BmuWY1l" title="Contractor fee">125,000).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In connection with the issuance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_ecustom--NumberOfSharesIssuedForShareBasedPayments_iI_c20250930__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zvUpX0qv9Zih" title="Share based payments expenses">151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_c20240401__20240930__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z6bBlxIWVrQd" title="Share based payments expenses">369,648 were recognized during the six months ended September 30, 2024 (2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_dxL_c20250401__20250930__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zicKyYuhtg9i" title="Share based payments expenses::XDX::-">Nil).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Group had a loan from a related company, Diginex (Holdings) Limited, with a principal of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eifrs-full--Borrowings_iI_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DiginexHoldingsLimitedMember_zCHYIqtBaEE">1,000,000. The loan bore an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DiginexHoldingsLimitedMember_znqhnvEg9li9">8% annual interest charge and interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--LoanFromRelatedParty_iN_di_c20240401__20240930_zTMPzdmRjEx" title="Loan from a related company">24,548 was accrued during the six months ended September 30, 2024.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Group had loans outstanding from the immediate holding company, Rhino Ventures. The loans bore an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_z2keScZSwgaa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8% annual interest charge and interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--LoanFromRelatedParty_iN_di_c20240401__20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zMnI7mUwJHud" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">58,077 was accrued during the six months ended September 30, 2024. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Group issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_ecustom--ConvertibleLoanPercentage_pid_dp_uPure_c20240401__20240930_zcsKFDb0Uvqd" title="Convertible loan percentage">8% convertible loan notes to the shareholders of the Company. Interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--InterestOnConvertibleLoan_c20240401__20240930_zCxjQ8uJnmz7" title="Accrued interest">151,245 was accrued during the six months ended September 30, 2024. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> </table> 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 <p id="xdx_897_ecustom--DisclosureOfKeyManagementCompensationExplanatory_zMYt3MXUUgsh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF KEY MANAGEMENT COMPENSATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49B_20250401__20250930_zSXnTBIea8cg" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20240401__20240930_zU8pUBLKXo5" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_400_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_maKMPCzQPu_z0qMEAwzBpVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Basic salaries, allowances and all benefits-in-kind</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">813,713</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: right"> </td><td style="width: 16%; text-align: right">750,914</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_maKMPCzQPu_zJFEIlCqATPj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pension costs - defined contribution plans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,924</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">3,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_maKMPCzQPu_zJIR4XV1FiQ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">282,965</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">274,497</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--KeyManagementPersonnelCompensation_iT_mtKMPCzQPu_zyjlUB7pRXw5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Key management compensation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,103,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,028,873</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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 $8 million Capital Raise. Following the Group restructure, there were 4,170,520 warrants issued and outstanding and exercisable for a period of three years from the date they were issued and are exercisable at a price of US$<span id="xdx_907_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iI_uUSDPShares_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zkEBsgYfsu5c" title="Number of shares exercisable per shares">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 $<span id="xdx_90F_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_z4T0kiWNbjTh">5.13 per share, to purchase <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zljHb3U5lPUg">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.

<p id="xdx_891_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zqRITqmq4Q4f" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">In addition to those related party transactions and balances disclosed elsewhere in the unaudited interim condensed consolidated financial statements, the Group had the following transactions with its related parties during the reporting period: SCHEDULE OF TRANSACTIONS WITH OTHER RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_49C_20250401__20250930_zLIOvGmLv9G" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20240401__20240930_zWqFuhpQ5rda" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_404_ecustom--SubscriptionFeesIncome_iI_z4mgT5hqjEaj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Subscription fee income</td><td style="width: 2%"> </td> <td style="width: 6%; text-align: center">(a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">16,070</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">23,639</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ContractorFee_zQVdD0VERfCf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Consultancy fee </td><td> </td> <td style="text-align: center">(b)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_i02_pp0p0_z4JOsLHgEpxj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Share-based payments expenses on anti-dilution issuance of Preferred Shares </td><td> </td> <td style="text-align: center">(c)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Finance charges on:</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LoanFromRelatedParty_iN_di_zaIjb7RSICDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-align: left">Loan from a related company </td><td> </td> <td style="text-align: center">(d)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LoanFromImmediateHolding_zim33LhatoSb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-align: left">Loans from immediate holding company </td><td> </td> <td style="text-align: center">(e)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,077</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--InterestOnConvertibleLoan_zNdFq3V5S4Z7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Convertible loan notes </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center">(f)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">151,245</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the six months ended September 30, 2025, the Group entered into sales agreements with certain shareholders amounting to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eifrs-full--LicenceFeeIncome_c20250401__20250930_zZTy4IBh09c8">16,070 in revenue generated (2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eifrs-full--LicenceFeeIncome_c20240401__20240930_zILZx5sFY0P5">23,639).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--ContractorFee_c20250401__20250930_zAmq7aUcfnn7" title="Contractor fee">125,000 (2024: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--ContractorFee_c20240401__20240930_zvCa2BmuWY1l" title="Contractor fee">125,000).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In connection with the issuance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_ecustom--NumberOfSharesIssuedForShareBasedPayments_iI_c20250930__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zvUpX0qv9Zih" title="Share based payments expenses">151 Preferred Shares of DSL triggered by the Capital Raise, share-based payments expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_c20240401__20240930__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_z6bBlxIWVrQd" title="Share based payments expenses">369,648 were recognized during the six months ended September 30, 2024 (2025: $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--ShareBasedPaymentsExpensesOnAntidilutionIssuanceOfPreferredShares_dxL_c20250401__20250930__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zicKyYuhtg9i" title="Share based payments expenses::XDX::-">Nil).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Group had a loan from a related company, Diginex (Holdings) Limited, with a principal of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_eifrs-full--Borrowings_iI_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DiginexHoldingsLimitedMember_zCHYIqtBaEE">1,000,000. The loan bore an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DiginexHoldingsLimitedMember_znqhnvEg9li9">8% annual interest charge and interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_ecustom--LoanFromRelatedParty_iN_di_c20240401__20240930_zTMPzdmRjEx" title="Loan from a related company">24,548 was accrued during the six months ended September 30, 2024.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Group had loans outstanding from the immediate holding company, Rhino Ventures. The loans bore an <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_z2keScZSwgaa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8% annual interest charge and interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--LoanFromRelatedParty_iN_di_c20240401__20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesMember_zMnI7mUwJHud" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">58,077 was accrued during the six months ended September 30, 2024. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.5in; text-align: justify">(f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Group issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90F_ecustom--ConvertibleLoanPercentage_pid_dp_uPure_c20240401__20240930_zcsKFDb0Uvqd" title="Convertible loan percentage">8% convertible loan notes to the shareholders of the Company. Interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRSQU5TQUNUSU9OUyBXSVRIIE9USEVSIFJFTEFURUQgUEFSVElFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--InterestOnConvertibleLoan_c20240401__20240930_zCxjQ8uJnmz7" title="Accrued interest">151,245 was accrued during the six months ended September 30, 2024. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> </table>

16070 23639 125000 125000 369648 -24548 58077 151245

16070

23639

125000 125000 151 369648

1000000

0.08

-24548

0.08

-58077 0.08 151245 34579 <p id="xdx_897_ecustom--DisclosureOfKeyManagementCompensationExplanatory_zMYt3MXUUgsh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF KEY MANAGEMENT COMPENSATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49B_20250401__20250930_zSXnTBIea8cg" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20240401__20240930_zU8pUBLKXo5" style="text-align: right">Six Months Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td></tr> <tr id="xdx_400_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_maKMPCzQPu_z0qMEAwzBpVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Basic salaries, allowances and all benefits-in-kind</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">813,713</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: right"> </td><td style="width: 16%; text-align: right">750,914</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_maKMPCzQPu_zJFEIlCqATPj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pension costs - defined contribution plans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,924</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">3,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_maKMPCzQPu_zJIR4XV1FiQ6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">282,965</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">274,497</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--KeyManagementPersonnelCompensation_iT_mtKMPCzQPu_zyjlUB7pRXw5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Key management compensation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,103,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,028,873</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

813713

750914

6924

3462

282965

274497

1103602

1028873

25778 68724

8000000

4170520

P3Y

6.13

0.51

5.13

2250000

11542500 4350000 0.08

517535

2000000

1000000

582465

250000

4350000

751781

5101781

2.17

2347134

16 LEASE LIABILITIES <p id="xdx_891_ecustom--DisclosureOfQuantitativeInformationAboutLeaseLiabilitiesExplanatory_zR0pF6h2wQu6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Changes in lease liability is as follows: SCHEDULE OF CHANGES IN LEASE LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_495_20250401__20250930_zOFv1vIveTrb" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240401__20250331_zo3CR7BvGaD8" style="text-align: right">Year Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iS_zu9dSqjcgNB4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">At the beginning of the period/year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: right"> </td><td style="width: 16%; text-align: right">237,675</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: right"> </td><td style="width: 16%; text-align: right">365,356</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--IncreaseDecreaseInLeaseLiability_zlmjcxSsXNS" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase in lease liability</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">84,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_zTFFNWyrEwv5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense (note 8)</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">7,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">17,236</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--LeaseModificationAdjustment_zGCmszjBfBWj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease modification adjustment</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">(5,955</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--ReductionInLeaseLiability_zLsBUPeU7Sfk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reduction in lease liability</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">(103,373</td><td style="text-align: left">)</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">(138,962</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ExchangeRealignment_z6C8rWtzq4X" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange realignment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iE_zW7jqXaqW019" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At the end of the period/year </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">229,384</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutLeaseLiabilitiesExplanatory_zWhRGo8Cb4kc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Classified in the unaudited interim condensed consolidated statements of financial position as follows: SCHEDULE OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250930_zIWznCdwVmJl" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250331_zKjFMFBG2RP9" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentLeaseLiabilities_iI_maLLz1xA_zN59U2CaCeu8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td colspan="2" style="text-align: right">181,091</td><td> </td><td> </td> <td colspan="2" style="text-align: right">126,808</td><td> </td></tr> <tr id="xdx_406_eifrs-full--NoncurrentLeaseLiabilities_iI_maLLz1xA_zOcfV7qeQzR3" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1pt">Non-current</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">48,293</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">110,867</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--LeaseLiabilities_iTI_mtLLz1xA_ziL9P9ytk3Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">229,384</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_896_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_z5ZnM2TlBNU7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Maturity of lease liabilities is as follows: SCHEDULE OF MATURITY OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_zFVY7ngqdDZ2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250331_zPBi2yDh3Oj2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zCv4o6aKprJj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Not later than one year</td><td> </td> <td colspan="2" style="text-align: right">191,563</td><td> </td><td> </td> <td colspan="2" style="text-align: right">135,670</td><td> </td></tr> <tr id="xdx_40B_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zMAlBL6OUJT1" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Later than one year and not later than five years</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">45,223</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">113,058</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--GrossLeaseLiabilities_iI_maLLzieq_zezJDmt39h22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Maturity of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,786</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,728</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iNI_di_msLLzieq_zJJgOLgWyOj8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finance costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,402</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,053</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--LeaseLiabilities_iTI_mtLLzieq_zRIYlnwlMgCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">229,384</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_891_ecustom--DisclosureOfQuantitativeInformationAboutLeaseLiabilitiesExplanatory_zR0pF6h2wQu6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Changes in lease liability is as follows: SCHEDULE OF CHANGES IN LEASE LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_495_20250401__20250930_zOFv1vIveTrb" style="text-align: right">Six Months Ended</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240401__20250331_zo3CR7BvGaD8" style="text-align: right">Year Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iS_zu9dSqjcgNB4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">At the beginning of the period/year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: right"> </td><td style="width: 16%; text-align: right">237,675</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: right"> </td><td style="width: 16%; text-align: right">365,356</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--IncreaseDecreaseInLeaseLiability_zlmjcxSsXNS" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase in lease liability</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">84,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_zTFFNWyrEwv5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense (note 8)</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">7,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">17,236</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--LeaseModificationAdjustment_zGCmszjBfBWj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease modification adjustment</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">(5,955</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_ecustom--ReductionInLeaseLiability_zLsBUPeU7Sfk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reduction in lease liability</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">(103,373</td><td style="text-align: left">)</td><td> </td> <td style="text-align: right"> </td><td style="text-align: right">(138,962</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--ExchangeRealignment_z6C8rWtzq4X" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange realignment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,505</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iE_zW7jqXaqW019" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At the end of the period/year </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">229,384</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

237675

365356

84233

7344

17236

-5955 -103373 -138962 3505

229384

237675

<p id="xdx_894_ecustom--DisclosureOfDetailedInformationAboutLeaseLiabilitiesExplanatory_zWhRGo8Cb4kc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Classified in the unaudited interim condensed consolidated statements of financial position as follows: SCHEDULE OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250930_zIWznCdwVmJl" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250331_zKjFMFBG2RP9" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentLeaseLiabilities_iI_maLLz1xA_zN59U2CaCeu8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td colspan="2" style="text-align: right">181,091</td><td> </td><td> </td> <td colspan="2" style="text-align: right">126,808</td><td> </td></tr> <tr id="xdx_406_eifrs-full--NoncurrentLeaseLiabilities_iI_maLLz1xA_zOcfV7qeQzR3" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; padding-bottom: 1pt">Non-current</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">48,293</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: right"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">110,867</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--LeaseLiabilities_iTI_mtLLz1xA_ziL9P9ytk3Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">229,384</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

181091

126808

48293

110867

229384

237675

<p id="xdx_896_eifrs-full--DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory_z5ZnM2TlBNU7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Maturity of lease liabilities is as follows: SCHEDULE OF MATURITY OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_zFVY7ngqdDZ2" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250331_zPBi2yDh3Oj2" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: right">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td> </td><td> </td> <td colspan="2" style="text-align: right">(Audited)</td><td> </td></tr> <tr id="xdx_40D_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zCv4o6aKprJj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Not later than one year</td><td> </td> <td colspan="2" style="text-align: right">191,563</td><td> </td><td> </td> <td colspan="2" style="text-align: right">135,670</td><td> </td></tr> <tr id="xdx_40B_eifrs-full--GrossLeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zMAlBL6OUJT1" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Later than one year and not later than five years</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">45,223</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">113,058</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--GrossLeaseLiabilities_iI_maLLzieq_zezJDmt39h22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Maturity of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">236,786</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,728</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iNI_di_msLLzieq_zJJgOLgWyOj8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finance costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,402</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,053</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--LeaseLiabilities_iTI_mtLLzieq_zRIYlnwlMgCh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Present value of minimum lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">229,384</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">237,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

191563

135670

45223

113058

236786

248728

7402

11053

229384

237675

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. <p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutShareCapitalAndSharePremiumExplanatory_zNamt4tt9iMd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF SHARE CAPITAL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--ComponentsOfEquityAxis_ifrs-full--IssuedCapitalMember_zpEh3BzPzJE5" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ComponentsOfEquityAxis_ifrs-full--SharePremiumMember_zlTHnCNiyjx1" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ComponentsOfEquityAxis_ifrs-full--CapitalReserveMember_z4FUu3PIlCsb" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4B6_ifrs-full--ComponentsOfEquityAxis_ifrs-full--WarrantReserveMember_ziXRFfcwjwy1" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ComponentsOfEquityAxis_custom--ShareCapitalNetOfCapitalReserveAndWarrantReserveMember_zfXET4TKONFg" style="text-align: center">Share capital</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">net of capital</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Share capital</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Share</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Capital</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Warrant</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">reserve and warrant</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">premium</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">reserve</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">reserve</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> reserve</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td></tr> <tr id="xdx_434_c20240401__20250331_ecustom--EquityRecapitalizedBalance_iS_zsNUAFypRqRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 51%">Balance at April 1, 2024 (audited)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 4%; text-align: center"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--EquityRecapitalizedBalancesShares_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zMSnTzzPdZe7" style="width: 4%; text-align: right" title="Pre-recapitalized balance, shares">11,626</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">3,752,669</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">3,752,669</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPrecapitalization_zx2ejrysDMk8" style="vertical-align: bottom; background-color: White"> <td>Exercise of share option awards (pre-recapitalization)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">(a)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPrecapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGEp_zpelW6RD52vb" style="text-align: right" title="Exercise of share option awards pre-capitalization, shares">44</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,368</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--IncreaseDecreaseInCapitalRaise_zlE0AjvIEK4h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Capital Raise</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(b)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--IncreaseDecreaseInCapitalRaiseShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGIp_znvHMdkXeXN" style="border-bottom: Black 1pt solid; text-align: right" title="Capital Raise, shares">5,086</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,346,800</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,653,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20240401__20250331_ecustom--EquityPreRecapitalizedBalance_iE_zyFjq3nH8HPi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pre-recapitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--EquityPreRecapitalizedBalanceShares_iE_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zeuEG0F8IBj" style="text-align: right" title="Pre-recapitalized balance, shares">16,756</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncreaseDecreaseInEquityRecapitalization_zDsIwzh2A6Od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Recapitalization of DSL (1:410 exchange ratio)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td id="xdx_F4F_zENainTPmA9a" style="padding-bottom: 1pt; text-align: center">(c)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseInEquityRecapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGMp_z05Y8BnPO8Gl" style="border-bottom: Black 1pt solid; text-align: right" title="Recapitalization of DSL (1:410 exchange ratio), shares">6,853,204</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,126,150</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,126,150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_zpdTGJckPfj9" style="vertical-align: bottom; background-color: White"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zuIXngw7038l" style="text-align: right" title="Pre recapitalized Sub-total, shares">6,869,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FoundingShareOfCompany_zkJIqURYrQx2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Founding share of the Company</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--FoundingShareOfCompanyShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zSlUAWCofJ0a" style="border-bottom: Black 1pt solid; text-align: right" title="Founding share of the Company, shares">1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotal_zegcagj0NQR" style="vertical-align: bottom; background-color: White"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zPrED5HqegPj" style="text-align: right" title="Post recapitalized sub-total, shares">6,869,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--IncreaseDecreaseThroughShareSubdivision_zZSCDvsKqpfg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Share Subdivision</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(d)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IncreaseDecreaseThroughShareSubdivisionShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGQp_zdzRdUc08rkg" style="border-bottom: Black 1pt solid; text-align: right" title="Share Subdivision, shares">6,869,961</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20240401__20250331_ecustom--RecapitalizedBalance_iS_zwvFxZWjHHva" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Recapitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--RecapitalizedBalanceShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zYeOhivA0IRa" style="text-align: right" title="Recapitalized balance, shares">13,739,922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ExerciseOfShareOptionAwardsPostcapitalization_zf0w3r747rml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise of share option awards (post-recapitalization)</td><td> </td> <td style="text-align: center"> </td><td id="xdx_F40_zhHn6msndfIe" style="text-align: center">(e)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPostCapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGUp_zdpVgaERLLu3" style="text-align: right" title="Exercise of share option awards (post-recapitalization), shares">1,003,680</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,768,661</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,768,711</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughConversionOfConvertibleInstruments_zkLOMMmN6Obk" style="vertical-align: bottom; background-color: White"> <td>Conversion of Preferred Shares</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">(f)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseDecreaseThroughConversionOfConvertibleInstrumentsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGYp_z00wrxrdvjF" style="text-align: right" title="Conversion of Preferred Shares, shares">2,583,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,610,871</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,611,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IssueOfConvertibleInstruments_z3CplahkkMli" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Conversion of convertible loan notes</td><td> </td> <td style="text-align: center"> </td><td id="xdx_F4A_zqmnwLzak98l" style="text-align: center">(f)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IssueOfConvertibleInstrumentsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGYp_zBNP1rMuCghe" style="text-align: right" title="Conversion of convertible loan notes, shares">2,347,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,133,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,133,781</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncreaseDecreaseThroughCapitalizationOfLoanFromImmediateHoldingCompany_zlN4TEqvpSO6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capitalization of loan from immediate holding company</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">(g)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughCapitalizationOfLoanFromImmediateHoldingCompanyShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGcp_zgrIAndvs0D7" style="text-align: right" title="Capitalization of loan from immediate holding company, shares">731,707</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,999,963</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_zGrzd48oV7u1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">IPO and Exercise of overallotment option</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">(h)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseThroughExerciseOfOptionsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGgp_zqXpQ1K9y1Sf" style="text-align: right" title="IPO and Exercise of overallotment option, shares">2,587,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,176,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,176,407</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughIssuanceOfIpoWarrants_z3y0Y6ZWwsbg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Issuance of IPO Warrants</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(i)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseDecreaseThroughIssuanceOfIpoWarrantsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGkp_zxzcFCF1h9ne" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of IPO Warrants, shares">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,610,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,610,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20240401__20250331_ecustom--EquityRecapitalizedBalance_iE_zHiFH55zfVv" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at March 31, 2025 (audited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--EquityRecapitalizedBalancesShares_iE_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zQhaFgbGgfH9" style="border-bottom: Black 2.5pt double; text-align: right" title="Recapitalized balance, shares">22,993,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,689,436</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,126,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">79,263,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">110,079,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250401__20250930_ecustom--EquityRecapitalizedBalance_iS_zkMeRc7Uwf83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at April 1, 2025 (audited)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--EquityRecapitalizedBalanceShares_iS_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zZ62hQZyCrgb" style="text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,689,436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,263,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,079,936</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250401__20250930_ecustom--EquityRecapitalizedBalance_iS_zCnIvzfT5KV" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Pre-capitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EquityRecapitalizedBalanceShares_iS_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zoR9I7zsHu6" style="text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,689,436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,263,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,079,936</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_z7DpsKbMDes8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercise of the IPO Warrants (Tranche 1)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(j)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDecreaseThroughExerciseOfSharesOptionsShares_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGop_zR3tf0dRbLWj" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise of the IPO Warrants, shares">2,250,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,919,387</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,377,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,542,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_zhzHEwmqBnC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zpbPTtGzbfYk" style="text-align: right" title="Post recapitalized sub-total, shares">25,243,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,608,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,886,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,622,436</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BonusSplit_zEW2TkeYhNl2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bonus split</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(k)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--BonusSplitShares_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGsp_zLVriw4p7pAa" style="border-bottom: Black 1pt solid; text-align: right" title="Post recapitalized sub-total, shares">176,706,341</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,835</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,835</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250401__20250930_ecustom--EquityRecapitalizedBalance_iE_zYZGy96qJih3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at September 30, 2025 (unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--EquityRecapitalizedBalanceShares_iE_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zThrJg2xRjY" style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares">201,950,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,098</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">54,608,823</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,126,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">61,886,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">121,631,271</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43C_c20250401__20250930_ecustom--EquityRecapitalizedBalance_iE_zZ7KXwRlM5q" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Recapitalized balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--EquityRecapitalizedBalanceShares_iE_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_z2RpDk6totdi" style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares">201,950,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,098</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">54,608,823</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,126,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">61,886,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">121,631,271</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In April 2024, DSL issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20240430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zbJoF4BPcrWj" title="Issued of warrant">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--NumberOfSharesPostRecapitalization_iI_c20240430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zhLmsbS0KAd3" title="Number of shares post recapitalization">36,080 shares post the Recapitalization.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On May 27, 2024, DSL and its subsidiaries (collectively referred to as the “DSL Group”) completed the Capital Raise and DSL allotted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--AllotmentOfShares_c20240527__20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zc5H40rwe2S4">5,086 ordinary shares and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zxFN46cpr7vg">10,172 warrants to Rhino Ventures. The warrants have a fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zmcfAkpZYH4k">6,653,200 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zL4SLCgvcle3">1,346,800 being allocated to share capital with a total value recognized in reserves of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zWcsBlGCD9z8">8,000,000. These shares equate to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--NumberOfSharesPostRecapitalization_iI_c20240527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zbpth8eyMWY3" title="Number of shares post recapitalization">4,170,520 shares post the Recapitalization.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--ParValuePerShare_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexGroupMember_zJ2GzBj4Ps1" title="Par value per share">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On July 26, 2024, the authorized share capital of the Company changed to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--IssuedCapital_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zo8fmA0zKkq" title="Share capital">50,000 divided into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_903_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zYzqU4D3gSGe" title="Number of shares authorised">960,000,000 Ordinary Shares of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--ParValuePerShare_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zeYyugERfSfb" title="Par value per share">0.00005 par value each and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zxhqfenWsCF6" title="Number of shares authorised">40,000,000 Preferred Shares of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--ParValuePerShare_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zGmhGpUDB8sk" title="Par value per share">0.00005 par value each. The Share Subdivision resulted in the shareholding of each Company shareholder increasing by a multiple of two. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In August 2024, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20240831__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zyGRfG5PkDdk" title="Issued of warrant">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--NumberOfSharesOutstanding_iI_c20241220__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z2GY4obZiTC" title="Number of shares outstanding">2,583,820 Ordinary Shares on a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--BorrowingsInterestRateBasis_c20241220__20241220_zV0r20KcRUZi" title="Borrowings, interest rate basis">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--ConvertibleLoanNotes_iI_c20241220_zsH8S3TfN7Ic" title="Convertible loan notes">5,101,781, also converted into Ordinary Shares at a conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--ParValuePerShare_iI_c20241220_z6oP8tn5e7vi" title="Par value per share">2.17 resulting in the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_906_ecustom--NumberOfConvertedSharesIssued_iI_c20241220_zPCfb2tQoKF" title="Number of converted shares issued">2,347,134 Ordinary Shares. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(g)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Pursuant to a triparty loan agreement dated September 30, 2024, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NetDebt_iI_pn5n6_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zbHN1FxhG68l" title="Loan amount">3.0 million loan from Rhino Ventures was capitalized through the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20240930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_z0yEEPnvb216">731,707 Ordinary Shares. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(h)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 23, 2025, the Company closed on its IPO of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--ProceedsFromIssueofInitialPublicOffering_c20250123__20250123_zqKDq2WykSr5" title="Proceeds from issue initial public offering">2,250,000 Ordinary Shares, par value $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--ParValuePerShare_iI_c20250123_zQ2E3xlilUGi" title="Par value per share">0.00005 per share, at a public offering price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--WeightedAverageSharePrice2019_c20250123__20250123_zZwMUf5DZpC1" title="Share price">4.10 per ordinary share, for total gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--OtherExpenseByNature_c20250123__20250123_z2iuuc37icS7" title="Other expense by nature">9,225,000, before deducting underwriting discounts, commissions, and other related expenses. The net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250123__20250123_zPXrtmY9gff7" title="Proceeds from issue of preference shares">7,747,756. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 27, 2025, the Company also closed on the underwriter’s exercise of the Over-Allotment Option to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--StockIssueDuringPeriodSharesOverAllotmentOption_c20250127__20250127_zk3hGEd32Hzf" title="Proceeds from issue initial public offering">337,500 Ordinary Shares pursuant to the Underwriting Agreement. Pursuant to the Over-Allotment Option, the underwriters purchased an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--StockIssueDuringPeriodSharesOverAllotmentOption_c20250127__20250127_zPTSHxxM8xe5" title="Proceeds from issue initial public offering">337,500 Ordinary Shares at the public offering price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--WeightedAverageSharePrice2019_c20250127__20250127_zTc90TKmvnzg" title="Share price">4.10 per share, resulting in additional gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--OtherExpenseByNature_pn4n6_c20250127__20250127_zTJiZtvsQZva" title="Other expense by nature">1.38 million, before deducting underwriting discounts and other related expenses. The net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250127__20250127_zqKwMuhyG26" title="Proceeds from issue of preference shares">1,261,969.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--NumberOfSharesOutstanding_iI_c20250127__ifrs-full--ClassesOfShareCapitalAxis__custom--OverAllotmentOptionsMember_z746L5n70oK7">2,587,500 Ordinary Shares and the gross proceeds increased to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--OtherExpenseByNature_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zAWeXAMGxLGk" title="Other expense by nature">10,608,750 million, before deducting underwriting discounts and other related expenses. The total net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__custom--OverAllotmentOptionsMember_z8xkrg00KnNl" title="Proceeds from issue of preference shares">9,009,725.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--OtherExpenseByNature_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z4oAfiz22fE9" title="Other expense by nature">10,608,750 are deducted against the deferred IPO expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--OtherComponentsOfDeferredTaxExpenseIncome_c20250127__20250127_zxtFJCUr0MO9" title="Deferred IPO expenses">1,432,343 upon the successful closing of the IPO and share capital of $130 and share premium of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20250127_zwdmXBUMeAYh" title="Share capital premium">9,176,277 are recognized.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20250123_zoKbdwLMYppi" title="Issued of warrant">2,250,000 warrants, in connection with the IPO. See note 18.2 for details. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(j)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--WarrantsExercisePrice_iI_pid_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zEvWCE6cn6C9" title="Warrants exercise price">5.13 per share, to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20250722_zMvq5eItYMw7" title="Issued of warrant">2,250,000 Ordinary Shares of the Company. The total exercise price of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--TotalExercisePrice_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zjdbzqt0dRtk" title="Total exercise price">11,542,500 has been delivered in full to the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(k)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--IncreaseDecreaseThroughStockSplitShares_c20250808__20250808__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrecapitalizationMember_zWyFkMPlXa5h" title="Increase decrease through stock split shares">176,706,341 Ordinary Shares.</td></tr> </table>

410

0.00005

<p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutShareCapitalAndSharePremiumExplanatory_zNamt4tt9iMd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF SHARE CAPITAL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--ComponentsOfEquityAxis_ifrs-full--IssuedCapitalMember_zpEh3BzPzJE5" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ComponentsOfEquityAxis_ifrs-full--SharePremiumMember_zlTHnCNiyjx1" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ComponentsOfEquityAxis_ifrs-full--CapitalReserveMember_z4FUu3PIlCsb" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4B6_ifrs-full--ComponentsOfEquityAxis_ifrs-full--WarrantReserveMember_ziXRFfcwjwy1" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ComponentsOfEquityAxis_custom--ShareCapitalNetOfCapitalReserveAndWarrantReserveMember_zfXET4TKONFg" style="text-align: center">Share capital</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">net of capital</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Share capital</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Share</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Capital</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Warrant</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">reserve and warrant</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Notes</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Shares</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">premium</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">reserve</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">reserve</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> reserve</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">USD</td><td style="text-align: center"> </td></tr> <tr id="xdx_434_c20240401__20250331_ecustom--EquityRecapitalizedBalance_iS_zsNUAFypRqRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 51%">Balance at April 1, 2024 (audited)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 4%; text-align: center"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--EquityRecapitalizedBalancesShares_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zMSnTzzPdZe7" style="width: 4%; text-align: right" title="Pre-recapitalized balance, shares">11,626</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">3,752,669</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 4%; text-align: right">3,752,669</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPrecapitalization_zx2ejrysDMk8" style="vertical-align: bottom; background-color: White"> <td>Exercise of share option awards (pre-recapitalization)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">(a)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPrecapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGEp_zpelW6RD52vb" style="text-align: right" title="Exercise of share option awards pre-capitalization, shares">44</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,368</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--IncreaseDecreaseInCapitalRaise_zlE0AjvIEK4h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Capital Raise</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(b)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--IncreaseDecreaseInCapitalRaiseShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGIp_znvHMdkXeXN" style="border-bottom: Black 1pt solid; text-align: right" title="Capital Raise, shares">5,086</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,346,800</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,653,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20240401__20250331_ecustom--EquityPreRecapitalizedBalance_iE_zyFjq3nH8HPi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Pre-recapitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--EquityPreRecapitalizedBalanceShares_iE_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zeuEG0F8IBj" style="text-align: right" title="Pre-recapitalized balance, shares">16,756</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncreaseDecreaseInEquityRecapitalization_zDsIwzh2A6Od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Recapitalization of DSL (1:410 exchange ratio)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td id="xdx_F4F_zENainTPmA9a" style="padding-bottom: 1pt; text-align: center">(c)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseInEquityRecapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGMp_z05Y8BnPO8Gl" style="border-bottom: Black 1pt solid; text-align: right" title="Recapitalization of DSL (1:410 exchange ratio), shares">6,853,204</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,126,150</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,126,150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_zpdTGJckPfj9" style="vertical-align: bottom; background-color: White"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zuIXngw7038l" style="text-align: right" title="Pre recapitalized Sub-total, shares">6,869,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FoundingShareOfCompany_zkJIqURYrQx2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Founding share of the Company</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--FoundingShareOfCompanyShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zSlUAWCofJ0a" style="border-bottom: Black 1pt solid; text-align: right" title="Founding share of the Company, shares">1</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotal_zegcagj0NQR" style="vertical-align: bottom; background-color: White"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zPrED5HqegPj" style="text-align: right" title="Post recapitalized sub-total, shares">6,869,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--IncreaseDecreaseThroughShareSubdivision_zZSCDvsKqpfg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Share Subdivision</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(d)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--IncreaseDecreaseThroughShareSubdivisionShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGQp_zdzRdUc08rkg" style="border-bottom: Black 1pt solid; text-align: right" title="Share Subdivision, shares">6,869,961</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20240401__20250331_ecustom--RecapitalizedBalance_iS_zwvFxZWjHHva" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Recapitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--RecapitalizedBalanceShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zYeOhivA0IRa" style="text-align: right" title="Recapitalized balance, shares">13,739,922</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,653,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,780,037</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ExerciseOfShareOptionAwardsPostcapitalization_zf0w3r747rml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercise of share option awards (post-recapitalization)</td><td> </td> <td style="text-align: center"> </td><td id="xdx_F40_zhHn6msndfIe" style="text-align: center">(e)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughExerciseOfShareOptionAwardsPostCapitalizationShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGUp_zdpVgaERLLu3" style="text-align: right" title="Exercise of share option awards (post-recapitalization), shares">1,003,680</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,768,661</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,768,711</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughConversionOfConvertibleInstruments_zkLOMMmN6Obk" style="vertical-align: bottom; background-color: White"> <td>Conversion of Preferred Shares</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">(f)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseDecreaseThroughConversionOfConvertibleInstrumentsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGYp_z00wrxrdvjF" style="text-align: right" title="Conversion of Preferred Shares, shares">2,583,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,610,871</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,611,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--IssueOfConvertibleInstruments_z3CplahkkMli" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Conversion of convertible loan notes</td><td> </td> <td style="text-align: center"> </td><td id="xdx_F4A_zqmnwLzak98l" style="text-align: center">(f)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IssueOfConvertibleInstrumentsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGYp_zBNP1rMuCghe" style="text-align: right" title="Conversion of convertible loan notes, shares">2,347,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,133,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,133,781</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncreaseDecreaseThroughCapitalizationOfLoanFromImmediateHoldingCompany_zlN4TEqvpSO6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Capitalization of loan from immediate holding company</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">(g)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughCapitalizationOfLoanFromImmediateHoldingCompanyShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGcp_zgrIAndvs0D7" style="text-align: right" title="Capitalization of loan from immediate holding company, shares">731,707</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,999,963</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--IncreaseDecreaseThroughExerciseOfOptions_zGrzd48oV7u1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">IPO and Exercise of overallotment option</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center">(h)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseThroughExerciseOfOptionsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGgp_zqXpQ1K9y1Sf" style="text-align: right" title="IPO and Exercise of overallotment option, shares">2,587,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,176,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,176,407</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughIssuanceOfIpoWarrants_z3y0Y6ZWwsbg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Issuance of IPO Warrants</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(i)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseDecreaseThroughIssuanceOfIpoWarrantsShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGkp_zxzcFCF1h9ne" style="border-bottom: Black 1pt solid; text-align: right" title="Issuance of IPO Warrants, shares">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,610,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">72,610,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20240401__20250331_ecustom--EquityRecapitalizedBalance_iE_zHiFH55zfVv" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at March 31, 2025 (audited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--EquityRecapitalizedBalancesShares_iE_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zQhaFgbGgfH9" style="border-bottom: Black 2.5pt double; text-align: right" title="Recapitalized balance, shares">22,993,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,689,436</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,126,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">79,263,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">110,079,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250401__20250930_ecustom--EquityRecapitalizedBalance_iS_zkMeRc7Uwf83" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at April 1, 2025 (audited)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--EquityRecapitalizedBalanceShares_iS_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zZ62hQZyCrgb" style="text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,689,436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,263,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,079,936</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250401__20250930_ecustom--EquityRecapitalizedBalance_iS_zCnIvzfT5KV" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Pre-capitalized balance</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EquityRecapitalizedBalanceShares_iS_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zoR9I7zsHu6" style="text-align: right" title="Pre-recapitalized balance, shares">22,993,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,689,436</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,263,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,079,936</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IncreaseDecreaseThroughExerciseOfWarrantsEquity_z7DpsKbMDes8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercise of the IPO Warrants (Tranche 1)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(j)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDecreaseThroughExerciseOfSharesOptionsShares_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGop_zR3tf0dRbLWj" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise of the IPO Warrants, shares">2,250,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,919,387</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,377,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,542,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncreaseDecreaseThroughPreRecapitalizedSubtotal_zhzHEwmqBnC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sub-total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--IncreaseDecreaseThroughPostRecapitalizedSubtotalShares_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zpbPTtGzbfYk" style="text-align: right" title="Post recapitalized sub-total, shares">25,243,763</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,608,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,126,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,886,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121,622,436</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--BonusSplit_zEW2TkeYhNl2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bonus split</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center">(k)</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--BonusSplitShares_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_fKGsp_zLVriw4p7pAa" style="border-bottom: Black 1pt solid; text-align: right" title="Post recapitalized sub-total, shares">176,706,341</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,835</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,835</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250401__20250930_ecustom--EquityRecapitalizedBalance_iE_zYZGy96qJih3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at September 30, 2025 (unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--EquityRecapitalizedBalanceShares_iE_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zThrJg2xRjY" style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares">201,950,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,098</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">54,608,823</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,126,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">61,886,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">121,631,271</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43C_c20250401__20250930_ecustom--EquityRecapitalizedBalance_iE_zZ7KXwRlM5q" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Recapitalized balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--EquityRecapitalizedBalanceShares_iE_c20250401__20250930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_z2RpDk6totdi" style="border-bottom: Black 2.5pt double; text-align: right" title="Pre-recapitalized balance, shares">201,950,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">10,098</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">54,608,823</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,126,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">61,886,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">121,631,271</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In April 2024, DSL issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20240430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zbJoF4BPcrWj" title="Issued of warrant">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--NumberOfSharesPostRecapitalization_iI_c20240430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zhLmsbS0KAd3" title="Number of shares post recapitalization">36,080 shares post the Recapitalization.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On May 27, 2024, DSL and its subsidiaries (collectively referred to as the “DSL Group”) completed the Capital Raise and DSL allotted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--AllotmentOfShares_c20240527__20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zc5H40rwe2S4">5,086 ordinary shares and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zxFN46cpr7vg">10,172 warrants to Rhino Ventures. The warrants have a fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zmcfAkpZYH4k">6,653,200 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zL4SLCgvcle3">1,346,800 being allocated to share capital with a total value recognized in reserves of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--CapitalReserve_iI_c20240527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zWcsBlGCD9z8">8,000,000. These shares equate to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--NumberOfSharesPostRecapitalization_iI_c20240527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zbpth8eyMWY3" title="Number of shares post recapitalization">4,170,520 shares post the Recapitalization.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--ParValuePerShare_iI_c20240715__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexGroupMember_zJ2GzBj4Ps1" title="Par value per share">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On July 26, 2024, the authorized share capital of the Company changed to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--IssuedCapital_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zo8fmA0zKkq" title="Share capital">50,000 divided into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_903_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zYzqU4D3gSGe" title="Number of shares authorised">960,000,000 Ordinary Shares of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--ParValuePerShare_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zeYyugERfSfb" title="Par value per share">0.00005 par value each and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--NumberOfSharesAuthorised_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zxhqfenWsCF6" title="Number of shares authorised">40,000,000 Preferred Shares of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--ParValuePerShare_iI_c20240726__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_zGmhGpUDB8sk" title="Par value per share">0.00005 par value each. The Share Subdivision resulted in the shareholding of each Company shareholder increasing by a multiple of two. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In August 2024, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20240831__ifrs-full--CounterpartiesAxis__custom--EmployeeMember_zyGRfG5PkDdk" title="Issued of warrant">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--NumberOfSharesOutstanding_iI_c20241220__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z2GY4obZiTC" title="Number of shares outstanding">2,583,820 Ordinary Shares on a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--BorrowingsInterestRateBasis_c20241220__20241220_zV0r20KcRUZi" title="Borrowings, interest rate basis">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--ConvertibleLoanNotes_iI_c20241220_zsH8S3TfN7Ic" title="Convertible loan notes">5,101,781, also converted into Ordinary Shares at a conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--ParValuePerShare_iI_c20241220_z6oP8tn5e7vi" title="Par value per share">2.17 resulting in the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_906_ecustom--NumberOfConvertedSharesIssued_iI_c20241220_zPCfb2tQoKF" title="Number of converted shares issued">2,347,134 Ordinary Shares. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(g)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Pursuant to a triparty loan agreement dated September 30, 2024, $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NetDebt_iI_pn5n6_c20240930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zbHN1FxhG68l" title="Loan amount">3.0 million loan from Rhino Ventures was capitalized through the issuance of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20240930__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_z0yEEPnvb216">731,707 Ordinary Shares. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(h)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 23, 2025, the Company closed on its IPO of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--ProceedsFromIssueofInitialPublicOffering_c20250123__20250123_zqKDq2WykSr5" title="Proceeds from issue initial public offering">2,250,000 Ordinary Shares, par value $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--ParValuePerShare_iI_c20250123_zQ2E3xlilUGi" title="Par value per share">0.00005 per share, at a public offering price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--WeightedAverageSharePrice2019_c20250123__20250123_zZwMUf5DZpC1" title="Share price">4.10 per ordinary share, for total gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--OtherExpenseByNature_c20250123__20250123_z2iuuc37icS7" title="Other expense by nature">9,225,000, before deducting underwriting discounts, commissions, and other related expenses. The net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250123__20250123_zPXrtmY9gff7" title="Proceeds from issue of preference shares">7,747,756. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 27, 2025, the Company also closed on the underwriter’s exercise of the Over-Allotment Option to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--StockIssueDuringPeriodSharesOverAllotmentOption_c20250127__20250127_zk3hGEd32Hzf" title="Proceeds from issue initial public offering">337,500 Ordinary Shares pursuant to the Underwriting Agreement. Pursuant to the Over-Allotment Option, the underwriters purchased an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--StockIssueDuringPeriodSharesOverAllotmentOption_c20250127__20250127_zPTSHxxM8xe5" title="Proceeds from issue initial public offering">337,500 Ordinary Shares at the public offering price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--WeightedAverageSharePrice2019_c20250127__20250127_zTc90TKmvnzg" title="Share price">4.10 per share, resulting in additional gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--OtherExpenseByNature_pn4n6_c20250127__20250127_zTJiZtvsQZva" title="Other expense by nature">1.38 million, before deducting underwriting discounts and other related expenses. The net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250127__20250127_zqKwMuhyG26" title="Proceeds from issue of preference shares">1,261,969.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--NumberOfSharesOutstanding_iI_c20250127__ifrs-full--ClassesOfShareCapitalAxis__custom--OverAllotmentOptionsMember_z746L5n70oK7">2,587,500 Ordinary Shares and the gross proceeds increased to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--OtherExpenseByNature_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zAWeXAMGxLGk" title="Other expense by nature">10,608,750 million, before deducting underwriting discounts and other related expenses. The total net proceeds amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__custom--OverAllotmentOptionsMember_z8xkrg00KnNl" title="Proceeds from issue of preference shares">9,009,725.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The gross proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--OtherExpenseByNature_c20250127__20250127__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_z4oAfiz22fE9" title="Other expense by nature">10,608,750 are deducted against the deferred IPO expenses of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--OtherComponentsOfDeferredTaxExpenseIncome_c20250127__20250127_zxtFJCUr0MO9" title="Deferred IPO expenses">1,432,343 upon the successful closing of the IPO and share capital of $130 and share premium of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20250127_zwdmXBUMeAYh" title="Share capital premium">9,176,277 are recognized.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20250123_zoKbdwLMYppi" title="Issued of warrant">2,250,000 warrants, in connection with the IPO. See note 18.2 for details. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(j)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--WarrantsExercisePrice_iI_pid_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zEvWCE6cn6C9" title="Warrants exercise price">5.13 per share, to purchase <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20250722_zMvq5eItYMw7" title="Issued of warrant">2,250,000 Ordinary Shares of the Company. The total exercise price of US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_90C_ecustom--TotalExercisePrice_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zjdbzqt0dRtk" title="Total exercise price">11,542,500 has been delivered in full to the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(k)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_909_ecustom--IncreaseDecreaseThroughStockSplitShares_c20250808__20250808__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PrecapitalizationMember_zWyFkMPlXa5h" title="Increase decrease through stock split shares">176,706,341 Ordinary Shares.</td></tr> </table> 11626 3752669 3752669 44 27368 27368 5086 1346800 6653200 8000000 16756 5126837 6653200 11780037 6853204 -5126150 5126150 6869960 687 5126150 6653200 11780037 1 6869961 687 5126150 6653200 11780037 6869961 13739922 687 5126150 6653200 11780037 1003680 50 1768661 1768711 2583820

129

5610871

5611000

2347134

117

6133664

6133781

731707 37 2999963 3000000 2587500

130

9176277

9176407

72610000 72610000 22993763 1150 25689436 5126150 79263200 110079936 22993763 1150 25689436 5126150 79263200 110079936 22993763 1150 25689436 5126150 79263200 110079936 2250000

113

28919387

-17377000

11542500

25243763 1263 54608823 5126150 61886200 121622436 176706341 8835 8835 201950104 10098 54608823 5126150 61886200 121631271 201950104 10098 54608823 5126150 61886200 121631271

36080 5086

10172

6653200

1346800

8000000

4170520

0.0001

50000

960000000

0.00005

40000000

0.00005

1003680

2583820

1:1

4350000

751781

5101781

2.17

2347134

3000000.0

731707

2250000

0.00005

4.10

9225000

7747756

337500 337500

4.10

1380000

1261969

2587500

10608750

9009725

10608750

1432343

130

9176277

2250000

5.13

2250000

11542500 176706341

18 OTHER RESERVES 18.1 Capital reserve The capital reserve of $<span id="xdx_905_ecustom--IncreaseDecreaseInEquityRecapitalization_c20250401__20250930__ifrs-full--ClassesOfShareCapitalAxis__custom--RecapitalizedMember_zMsRitxknbKb" title="Increase decrease in equity recapitalization">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 <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20240531__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember_z4Ta2rAw8ls7" title="Shares issued">5,086 ordinary shares and <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_c20240531__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember_zgvoVY8XdPIf" title="Shares issued">10,172 DSL Private Warrants to Rhino Venture, with an exercise price of $<span id="xdx_906_ecustom--WarrantsExercisePrice_iI_pid_c20240531__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zp2EDhTohzL1">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 <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20240731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zPlwBJ2IOw6d">4,170,520 Private Warrants as a replacement with an exercise price of $<span id="xdx_901_ecustom--WarrantsExercisePrice_iI_pid_c20240731__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zPw9QVUCGEgd">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: <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutFairValueOfThePrivateWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_zj4p4oeCVwI3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF FAIR VALUE OF PRIVATE WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240528__20240528__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_zc0e9LNnrFv9" style="padding-bottom: 1pt; text-align: right">May 28, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Time to expiry (year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_909_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20240528__20240528__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_z2zvn63SRxT1" title="Time to expiry (year)">3.00</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ExercisePriceShareOptionsGranted2019_zipOYYbHQke5" style="vertical-align: bottom; background-color: White"> <td>Spot price (pre-recapitalization)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,252</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zT9lvc6Lwf3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zOOHOC1UiCsb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_zU9uODISaNU7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41.33</td><td style="text-align: left">%</td></tr> </table> 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. <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutFairValueOfTheIpoWarrants_zYxv2YHk4tH6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF FAIR VALUE OF THE IPO WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">Pre-Stock Bonus</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">Post-Stock Bonus</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: center; padding-bottom: 1pt">Tranche</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Exercise Price (per share)</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Exercise Price (per share)</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Expiration Date</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Duration from January 23, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 10%; text-align: center">1</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_za5y1dxVSVwf" style="width: 9%; text-align: right" title="Number of Warrants">2,250,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z85BalIFli26" style="width: 9%; text-align: right" title="Exercise Price"> 5.13</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span id="xdx_90C_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_fKg_____zOBIb1ElgUg" title="Number of Warrants">-N/A</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"> -N/A</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: center">July 23, 2025</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: center">6 months</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">2</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zJBsrAIMxYG2" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zAJKD3eEyCil" style="text-align: right" title="Exercise Price">6.15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zvEQMzE1Fvt6" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zYMGVdwYJ03b" style="text-align: right" title="Exercise Price">0.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">October 23, 2025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">9 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">3</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z8G3YwZK3JOg" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zPxyR49z6OH2" style="text-align: right" title="Exercise Price">7.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zSRymNp03Fhc" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zCePqIUvXZf9" style="text-align: right" title="Exercise Price">0.09</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">January 23, 2026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">12 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zQ6H4ouJIHw1" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zR7Y0c6aliUk" style="text-align: right" title="Exercise Price">8.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zdZ7OGXkriO7" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zuJ8XTcHZPVk" style="text-align: right" title="Exercise Price">1.03</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">April 23, 2026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">15 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">5</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z4VSzSoKJs3b" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zT5HpKVIjrX7" style="text-align: right" title="Exercise Price">10.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zEaOe7cL8Pfg" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z5JV63M3DRld" style="text-align: right" title="Exercise Price">1.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">July 23, 2026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">18 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">6</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zm6CAW1NGRPd" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zM0q9ioQenka" style="text-align: right" title="Exercise Price">12.30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zPlUIau8DT0g" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zTV4tFWpAIGc" style="text-align: right" title="Exercise Price">1.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">January 23, 2027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">24 months</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Tranche 1 of the IPO Warrants were exercised before the Stock Bonus.</td> </tr></table> 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: <p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutFairValueOfTheInitialPublicOfferingWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--InitialPublicOfferingMember_zRj7pKZJ7rU9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"> SCHEDULE OF FAIR VALUE OF IPO WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Tranche</td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_492_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_z1DUnWfVaGM2" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">1</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_49C_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_zRo5XPDpk7j6" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">2</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_496_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zetALxJBwLo5" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">3</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_494_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_zWAyvAniPOUl" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">4</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_492_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_zS85JaYbEcI4" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">5</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_495_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zVDPL2z0BvZ4" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">6</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Time to expiry (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.00</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ExercisePriceShareOptionsGranted2019_zzA3TKsyr4S8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Closing spot price on January 23, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_z8gxLuff10Zg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.27</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.23</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.18</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.23</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.29</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zeCsALmZt1bg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_z1LnECFf3Iig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30.66</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.79</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.25</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.83</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.81</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.05</td><td style="text-align: left">%</td></tr> </table> On July 22, 2025, Rhino Ventures exercised tranche 1 of the IPO Warrants, with an exercise price of $5.13 per share, to purchase 2,250,000 Ordinary Shares. The total exercise price of US$<span id="xdx_905_ecustom--TotalExercisePrice_iI_c20250722__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantsMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TrancheOneMember_zNH7PUQumJw9" title="Total exercise price">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 $<span id="xdx_90A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251023__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zzHPCZLrJjVg" title="Exercise price of outstanding share options">0.77 per share, to purchase <span id="xdx_906_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20251023__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zGL0DTKmVT8h" title="Number of shares outstanding">18,000,000 Ordinary Shares. The total exercise price of US$<span id="xdx_90C_ecustom--WarrantsExercisePriceValue_iI_c20251023__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zgd6AiRdjp79" title="Warrants exercise price value">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.

5126150

5086

10172

2512 0.51

4170520

6.13 <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutFairValueOfThePrivateWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_zj4p4oeCVwI3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF FAIR VALUE OF PRIVATE WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240528__20240528__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_zc0e9LNnrFv9" style="padding-bottom: 1pt; text-align: right">May 28, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Time to expiry (year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_909_ecustom--DescriptionOfOptionLifeShareOptionsExpiry_dtY_c20240528__20240528__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PrivateWarrantsMember_z2zvn63SRxT1" title="Time to expiry (year)">3.00</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ExercisePriceShareOptionsGranted2019_zipOYYbHQke5" style="vertical-align: bottom; background-color: White"> <td>Spot price (pre-recapitalization)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,252</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_zT9lvc6Lwf3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zOOHOC1UiCsb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_zU9uODISaNU7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41.33</td><td style="text-align: left">%</td></tr> </table> P3Y

2252

0.0475

0.0000

0.4133

<p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutFairValueOfTheIpoWarrants_zYxv2YHk4tH6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF FAIR VALUE OF THE IPO WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">Pre-Stock Bonus</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">Post-Stock Bonus</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: center; padding-bottom: 1pt">Tranche</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Exercise Price (per share)</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Exercise Price (per share)</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Expiration Date</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Duration from January 23, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 10%; text-align: center">1</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_za5y1dxVSVwf" style="width: 9%; text-align: right" title="Number of Warrants">2,250,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z85BalIFli26" style="width: 9%; text-align: right" title="Exercise Price"> 5.13</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span id="xdx_90C_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_fKg_____zOBIb1ElgUg" title="Number of Warrants">-N/A</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"> -N/A</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: center">July 23, 2025</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: center">6 months</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">2</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zJBsrAIMxYG2" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zAJKD3eEyCil" style="text-align: right" title="Exercise Price">6.15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zvEQMzE1Fvt6" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zYMGVdwYJ03b" style="text-align: right" title="Exercise Price">0.77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">October 23, 2025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">9 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">3</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z8G3YwZK3JOg" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zPxyR49z6OH2" style="text-align: right" title="Exercise Price">7.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zSRymNp03Fhc" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zCePqIUvXZf9" style="text-align: right" title="Exercise Price">0.09</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">January 23, 2026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">12 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zQ6H4ouJIHw1" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zR7Y0c6aliUk" style="text-align: right" title="Exercise Price">8.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zdZ7OGXkriO7" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zuJ8XTcHZPVk" style="text-align: right" title="Exercise Price">1.03</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">April 23, 2026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">15 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">5</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_z4VSzSoKJs3b" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zT5HpKVIjrX7" style="text-align: right" title="Exercise Price">10.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zEaOe7cL8Pfg" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_z5JV63M3DRld" style="text-align: right" title="Exercise Price">1.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">July 23, 2026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">18 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">6</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zm6CAW1NGRPd" style="text-align: right" title="Number of Warrants">2,250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PreStockBonusMember_zM0q9ioQenka" style="text-align: right" title="Exercise Price">12.30</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--NumberOfWarrantsIssued_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zPlUIau8DT0g" style="text-align: right" title="Number of Warrants">18,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--WarrantExercisePrice_c20250401__20250930__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember__ifrs-full--MeasurementAxis__custom--PostStockBonusMember_zTV4tFWpAIGc" style="text-align: right" title="Exercise Price">1.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">January 23, 2027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">24 months</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Tranche 1 of the IPO Warrants were exercised before the Stock Bonus.</td> </tr></table> 2250000 5.13 2025-07-23 P6M 2250000 6.15 18000000 0.77 2025-10-23 P9M 2250000 7.18 18000000 0.09 2026-01-23 P12M 2250000 8.20 18000000 1.03 2026-04-23 P15M 2250000 10.25 18000000 1.28 2026-07-23 P18M 2250000 12.30 18000000 1.54 2027-01-23 P24M <p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutFairValueOfTheInitialPublicOfferingWarrants_hifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--InitialPublicOfferingMember_zRj7pKZJ7rU9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"> SCHEDULE OF FAIR VALUE OF IPO WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Tranche</td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_492_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheOneMember_z1DUnWfVaGM2" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">1</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_49C_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheTwoMember_zRo5XPDpk7j6" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">2</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_496_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheThreeMember_zetALxJBwLo5" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">3</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_494_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFourMember_zWAyvAniPOUl" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">4</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_492_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheFiveMember_zS85JaYbEcI4" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">5</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td id="xdx_495_20250123__20250123__ifrs-full--TypesOfContractsAxis__custom--TrancheSixMember_zVDPL2z0BvZ4" style="border-bottom: Black 1pt solid; width: 7%; text-align: center">6</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Time to expiry (year)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.00</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ExercisePriceShareOptionsGranted2019_zzA3TKsyr4S8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Closing spot price on January 23, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">12.75</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_z8gxLuff10Zg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.27</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.23</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.18</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.23</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.29</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_zeCsALmZt1bg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_z1LnECFf3Iig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30.66</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.79</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.25</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.83</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32.81</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.05</td><td style="text-align: left">%</td></tr> </table> P0Y6M P0Y9M P1Y P1Y3M P1Y6M P2Y

12.75

0.0427

0.0423

0.0418

0.0421

0.0423

0.0429

0.0000

0.3066

0.3279

0.3325

0.3283

0.3281

0.3305

5.13

2250000

11542500

0.77

18000000

13837500 19 DIVIDEND No dividends were declared or paid during each of the six months ended September 30, 2025 and 2024.

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. <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutAwardsGrantedExplanatory_zO3uabcKr6B9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Details of the Awards granted during the six months ended September 30, 2025 and 2024: SCHEDULE OF AWARDS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td colspan="2" style="text-align: center"> </td> <td colspan="2" style="text-align: center">Number of/% of share option</td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="6" style="text-align: center">Fair value per option at grant date </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Grant dates</td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">award to vest</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="4" style="border-bottom: Black 1pt solid; text-align: center">Vesting periods</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Before the Stock Bonus</td><td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">After the Stock Bonus</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center">From</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">To</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 12%; text-align: center">31-Jul-2024</td> <td style="width: 2%; text-align: center"> </td><td style="width: 2%; text-align: center"> </td> <td style="width: 2%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90A_ecustom--NumberOfShareOptionsAwardToVest_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_z5S3RoNh55D5" title="Number of share options award to vest"><span id="xdx_90F_ecustom--NumberOfShareOptionsAwardToVest_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_zqTYQVRWQIhc" title="Number of share options award to vest">65,426</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center">31-Jul-2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 26%; text-align: center">27-Aug-2026</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_909_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_z3DrPRWVbLT8" title="Recapitalized fair value per option at grant date"><span id="xdx_90F_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zNAqcdFuXudh" title="Recapitalized fair value per option at grant date">2.098</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 10%"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zGglnK8cgdTb" title="Recapitalized fair value per option at grant date"><span id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_z2ssdhno0qIh" title="Recapitalized fair value per option at grant date">0.262</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">31-Jul-2024</td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--NumberOfShareOptionsAwardToVest_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_zWd17RmGjq8" title="Number of share options award to vest"><span id="xdx_90E_ecustom--NumberOfShareOptionsAwardToVest_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_z6htADemIU3l" title="Number of share options award to vest">303,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">31-Jul-2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">31-Jul-2027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_z0vvHYiuVkek" title="Recapitalized fair value per option at grant date"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zgYW7ZAvxuDi" title="Recapitalized fair value per option at grant date">2.098</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zWVNZgE8n877" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zfcNBwRYte07" title="Recapitalized fair value per option at grant date">0.262</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">21-Aug-2024</td> <td style="text-align: center"> </td><td style="text-align: center">*</td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--PercentageOfShareOptionsAwardToVest_dp_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zcDjpmYpsVxc" title="Percentage of share options award to vest"><span id="xdx_902_ecustom--PercentageOfShareOptionsAwardToVest_dp_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zbkO0r2JEGx3" title="Percentage of share options award to vest">0.50</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--VestingPeriodBeginningDate_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____z4qs4rfaz9q2" title="Vesting period beginning date"><span id="xdx_904_ecustom--VestingPeriodBeginningDate_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zaGPXtxUNX6" title="Vesting period beginning date">21-Aug-2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_909_ecustom--VestingPeriodEndingDate_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zG9EKMKpadsa" title="Vesting period ending date"><span id="xdx_90B_ecustom--VestingPeriodEndingDate_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zmbeteWk2PA9" title="Vesting period ending date">30-Apr-2026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKg_____zPLUZqHJ9z1i" title="Recapitalized fair value per option at grant date"><span id="xdx_905_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKg_____za4rcCRrguaa" title="Recapitalized fair value per option at grant date">2.098</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKg_____zCvPfGfz7Fff" title="Recapitalized fair value per option at grant date"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKg_____zQRmWmIZFOzd" title="Recapitalized fair value per option at grant date">0.262</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">1-Sep-2025</td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--NumberOfShareOptionsAwardToVest_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zqcgcDLvAwoj" title="Number of share options award to vest"><span id="xdx_904_ecustom--NumberOfShareOptionsAwardToVest_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zgsjCUNz8O62" title="Number of share options award to vest">20,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">1-Sep-2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_903_ecustom--VestingPeriodEndingDate_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_fKioqKg_____znfInNxhVXFf" title="Vesting period ending date"><span id="xdx_903_ecustom--VestingPeriodEndingDate_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_fKioqKg_____zMjRsw5ePkD4" title="Vesting period ending date">18-May-2026/2027/2028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zpagTeRMITkl" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_za5ZWE7QaHMe" title="Recapitalized fair value per option at grant date">60.50</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_z40TF25LmGY2" title="Recapitalized fair value per option at grant date"><span id="xdx_909_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zoC2kQKISzqj" title="Recapitalized fair value per option at grant date">7.563</td> <td> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024.</td></tr></table> <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutUnvestedSharesExplanatory_zEOE8uduLbN" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Number of share options</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">At April 1, 2024, based on number of DSL’s shares-in-issue (audited)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20240401__20250331_zdwI2tNHwTZj" style="width: 16%; text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">1,890</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfPrerecapitalizedAdditionsInSharebasedPaymentArrangement_c20240401__20250331_zl4OSv9VHIl4" style="text-align: right" title="Additions">69</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised (note a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--NumberOfPrerecapitalizedVestedSharesInSharebasedPaymentArrangement_c20240401__20250331_zClaD3nf8sVe" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised">(44</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Pre-recapitalized balance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfUnvestedSharesPrerecapitalizedBalanceInSharebasedPaymentArrangement_c20240401__20250331_zR5HasT54cri" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance">1,915</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Post-recapitalized balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfUnvestedSharesPostrecapitalizedBalanceInSharebasedPaymentArrangement_c20240401__20250331_zhvdmPU9Hfki" style="text-align: right" title="Post-recapitalized balance">1,570,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--NumberOfPostrecapitalizedAdditionsInSharebasedPaymentArrangement_c20240401__20250331_zIwBvEBry4Ob" style="text-align: right" title="Additions">566,119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exercised (note b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfPostrecapitalizedVestedSharesInSharebasedPaymentArrangement_c20240401__20250331_zVOfP84YUaJl" style="text-align: right" title="Exercised">(1,003,680</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfPostrecapitalizedExpiredSharesInSharebasedPaymentArrangement_c20240401__20250331_zge8AEQOAYO" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">(352,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At March 31, 2025, based on number of Diginex Limited’s shares-in-issue (audited) (note c)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20240401__20250331_z5GK9Ktwga9g" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">780,058</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- weighted average exercise price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uUSDPShares_c20250331_z5EJcxworJV6" style="text-align: right" title="Weighted average exercise price">0.00005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- number of share options exercisable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--NumberOfShareOptionsExercisable_iI_c20250331_zBH2b3rGA0Qg" style="text-align: right" title="Number of share options exercisable">17,345</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2025 (audited)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20250401__20250930_zgj1NwVW6Pze" style="text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">780,058</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--NumberOfPrerecapitalizedAdditionsInSharebasedPaymentArrangement_c20250401__20250930_zmDaPXxqHDse" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">83,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sub-total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--NumberOfPrerecapitalizedSubtotalInSharebasedPaymentArrangement_c20250401__20250930_zyt9I22B03T8" style="text-align: right" title="Sub-total">863,201</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Stock Bonus</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfPrerecapitalizedStockBonusInSharebasedPaymentArrangement_c20250401__20250930_zuGRYHnS9ULf" style="border-bottom: Black 1pt solid; text-align: right" title="Stock Bonus">6,042,407</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At September 30, 2025 (unaudited) (note c)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20250401__20250930_zuf4sA4hKLRf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">6,905,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- weighted average exercise price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uUSDPShares_c20250930_zMcbh73NXJy9" style="text-align: right" title="Weighted average exercise price">0.00005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">- number of share options exercisable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--NumberOfShareOptionsExercisable_iI_c20250930_zZsFYUsuaiH5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options exercisable">335,560</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The weighted average share price at the exercise date was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageSharePriceRecapitalized_c20250401__20250930_zMQNeCshBLnc" title="Weighted average share price, recapitalized">2.746 (recapitalized).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The weighted average share price at the exercise date was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--WeightedAverageSharePrice2019_c20250401__20250930_zJkqn3YmdkMk" title="Weighted average share price">2.098.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The weighted average remaining contractual life of the outstanding share options is<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250401__20250930_zpqDhnsxVb7d" title="Weighted average remaining contractual life"> 2.03 years as of September 30, 2025 (March 31, 2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBVTlZFU1RFRCBTSEFSRVMgKERldGFpbHMpIChQYXJhbnRoZXRpY2FsKQA_" id="xdx_908_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240401__20250331_zohDVXSnMmx9" title="Weighted average remaining contractual life">2.57 years).</td></tr> </table> <p id="xdx_890_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zUuMjlE1YBu1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">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: SCHEDULE OF FAIR VALUE OF THE AWARDS AND DSL AWARDS GRANTED IS ESTIMATED AT THE GRANT DATE USING DISCOUNTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left; width: 26%; font-weight: bold; padding-bottom: 1pt">Dates of fair value</td><td style="text-align: center; width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: center">July 31, 2024</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"></td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: center">September 1, 2025</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"></td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: center">September 1, 2025</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"></td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: center">September 1, 2025</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Valuation approach</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90D_ecustom--DescriptionOfValuationApproach_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_fKg_____zOGspdE3Iy2g" title="Valuation approach">DCF & EAM*</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_904_ecustom--DescriptionOfValuationApproach_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zTJI4bjY2Vrj" title="Valuation approach">Binomial Model</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90B_ecustom--DescriptionOfValuationApproach_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zM8vSLYTeOe1" title="Valuation approach">Binomial Model</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90A_ecustom--DescriptionOfValuationApproach_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_z6yKdgfYpj77" title="Valuation approach">Binomial Model</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_98B_ecustom--DescriptionOfDiscountRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zJgPAM1v7r0k" style="text-align: center" title="Discount rate">16%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Terminal growth rate</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_989_ecustom--DescriptionOfTerminalGrowthRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zQtdrHr4p2Jg" style="text-align: center" title="Terminal growth rate">3%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lack of marketability discount</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_985_ecustom--DescriptionOfLackOfMarketabilityDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_z7kPtW8WsLMb" style="text-align: center" title="Lack of marketability discount">3%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lack of control discount</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_989_ecustom--DescriptionOfLackOfControlDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_z4RvhOPuA9f4" style="text-align: center" title="Lack of control discount">20%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_984_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zLlxXbKoOuUg" style="text-align: center" title="Volatility">38%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_983_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zdqS2QbjWrNk" style="text-align: center" title="Volatility">36.49%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_98F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zqpMvDs8I0sf" style="text-align: center" title="Volatility">35.49%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_98F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zFrR9TdIbsI7" style="text-align: center" title="Volatility">41.26%</td><td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk Free Rate</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_982_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zEd8NJH4HtBd" style="text-align: center" title="Risk Free Rate">3.66%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_988_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zGiB13vNpAG9" style="text-align: center" title="Risk Free Rate">3.58%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_98C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zZv7yXeNy89a" style="text-align: center" title="Risk Free Rate">3.62%</td><td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Option life (year)</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_98E_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_ziENiQzZm1Me" style="text-align: center" title="Option life">1.72</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_982_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zuHnpYUdDPa" style="text-align: center" title="Option life">2.72</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_989_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zUpMngGXP4f2" style="text-align: center" title="Option life">3.72</td><td style="text-align: center"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The equity value at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEZBSVIgVkFMVUUgT0YgVEhFIEFXQVJEUyBBTkQgRFNMIEFXQVJEUyBHUkFOVEVEIElTIEVTVElNQVRFRCBBVCBUSEUgR1JBTlQgREFURSBVU0lORyBESVNDT1VOVEVEIChEZXRhaWxzKSAoUGFyYW50aGV0aWNhbCkA" id="xdx_900_ecustom--PercentageOfEquityValue_pid_dp_uPure_c20250401__20250930_z18YOAQgTQV7" title="Percentage of equity value">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</td></tr></table>

5400000

<p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutAwardsGrantedExplanatory_zO3uabcKr6B9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">Details of the Awards granted during the six months ended September 30, 2025 and 2024: SCHEDULE OF AWARDS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td> <td colspan="2" style="text-align: center"> </td> <td colspan="2" style="text-align: center">Number of/% of share option</td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="6" style="text-align: center">Fair value per option at grant date </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Grant dates</td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">award to vest</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="4" style="border-bottom: Black 1pt solid; text-align: center">Vesting periods</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="border-bottom: Black 1pt solid; text-align: center">Before the Stock Bonus</td><td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">After the Stock Bonus</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center">From</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">To</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 12%; text-align: center">31-Jul-2024</td> <td style="width: 2%; text-align: center"> </td><td style="width: 2%; text-align: center"> </td> <td style="width: 2%; text-align: left"> </td><td style="width: 10%; text-align: right"><span id="xdx_90A_ecustom--NumberOfShareOptionsAwardToVest_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_z5S3RoNh55D5" title="Number of share options award to vest"><span id="xdx_90F_ecustom--NumberOfShareOptionsAwardToVest_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember_zqTYQVRWQIhc" title="Number of share options award to vest">65,426</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center">31-Jul-2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 26%; text-align: center">27-Aug-2026</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_909_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_z3DrPRWVbLT8" title="Recapitalized fair value per option at grant date"><span id="xdx_90F_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zNAqcdFuXudh" title="Recapitalized fair value per option at grant date">2.098</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 10%"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zGglnK8cgdTb" title="Recapitalized fair value per option at grant date"><span id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_z2ssdhno0qIh" title="Recapitalized fair value per option at grant date">0.262</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">31-Jul-2024</td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--NumberOfShareOptionsAwardToVest_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_zWd17RmGjq8" title="Number of share options award to vest"><span id="xdx_90E_ecustom--NumberOfShareOptionsAwardToVest_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember_z6htADemIU3l" title="Number of share options award to vest">303,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">31-Jul-2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">31-Jul-2027</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_z0vvHYiuVkek" title="Recapitalized fair value per option at grant date"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zgYW7ZAvxuDi" title="Recapitalized fair value per option at grant date">2.098</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zWVNZgE8n877" title="Recapitalized fair value per option at grant date"><span id="xdx_904_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyFirstJulyTwentyTwentyFourOneMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zfcNBwRYte07" title="Recapitalized fair value per option at grant date">0.262</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">21-Aug-2024</td> <td style="text-align: center"> </td><td style="text-align: center">*</td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--PercentageOfShareOptionsAwardToVest_dp_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zcDjpmYpsVxc" title="Percentage of share options award to vest"><span id="xdx_902_ecustom--PercentageOfShareOptionsAwardToVest_dp_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zbkO0r2JEGx3" title="Percentage of share options award to vest">0.50</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--VestingPeriodBeginningDate_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____z4qs4rfaz9q2" title="Vesting period beginning date"><span id="xdx_904_ecustom--VestingPeriodBeginningDate_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zaGPXtxUNX6" title="Vesting period beginning date">21-Aug-2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_909_ecustom--VestingPeriodEndingDate_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zG9EKMKpadsa" title="Vesting period ending date"><span id="xdx_90B_ecustom--VestingPeriodEndingDate_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember_fKg_____zmbeteWk2PA9" title="Vesting period ending date">30-Apr-2026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKg_____zPLUZqHJ9z1i" title="Recapitalized fair value per option at grant date"><span id="xdx_905_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_fKg_____za4rcCRrguaa" title="Recapitalized fair value per option at grant date">2.098</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span id="xdx_90E_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKg_____zCvPfGfz7Fff" title="Recapitalized fair value per option at grant date"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--TwentyOneAugustTwentyTwentyFourMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_fKg_____zQRmWmIZFOzd" title="Recapitalized fair value per option at grant date">0.262</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">1-Sep-2025</td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--NumberOfShareOptionsAwardToVest_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zqcgcDLvAwoj" title="Number of share options award to vest"><span id="xdx_904_ecustom--NumberOfShareOptionsAwardToVest_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zgsjCUNz8O62" title="Number of share options award to vest">20,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">1-Sep-2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_903_ecustom--VestingPeriodEndingDate_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_fKioqKg_____znfInNxhVXFf" title="Vesting period ending date"><span id="xdx_903_ecustom--VestingPeriodEndingDate_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_fKioqKg_____zMjRsw5ePkD4" title="Vesting period ending date">18-May-2026/2027/2028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_zpagTeRMITkl" title="Recapitalized fair value per option at grant date"><span id="xdx_903_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--BeforeTheStockBonusMember_za5ZWE7QaHMe" title="Recapitalized fair value per option at grant date">60.50</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20240401__20240930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_z40TF25LmGY2" title="Recapitalized fair value per option at grant date"><span id="xdx_909_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember__ifrs-full--TypesOfCustomersAxis__custom--AfterTheStockBonusMember_zoC2kQKISzqj" title="Recapitalized fair value per option at grant date">7.563</td> <td> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of the Awards as of August 21, 2024 is with reference to the fair values determined on July 31, 2024.</td></tr></table> 65426 65426 31-Jul-2024 31-Jul-2024 27-Aug-2026 27-Aug-2026

2.098

0.262

303400 303400 31-Jul-2024 31-Jul-2024 31-Jul-2027 31-Jul-2027

2.098

0.262

0.0050 0.0050 21-Aug-2024 21-Aug-2024 30-Apr-2026 30-Apr-2026

2.098

0.262

20000 20000 1-Sep-2025 1-Sep-2025 18-May-2026/2027/2028 18-May-2026/2027/2028

60.50

7.563

<p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutUnvestedSharesExplanatory_zEOE8uduLbN" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">Number of share options</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">At April 1, 2024, based on number of DSL’s shares-in-issue (audited)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20240401__20250331_zdwI2tNHwTZj" style="width: 16%; text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">1,890</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfPrerecapitalizedAdditionsInSharebasedPaymentArrangement_c20240401__20250331_zl4OSv9VHIl4" style="text-align: right" title="Additions">69</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised (note a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--NumberOfPrerecapitalizedVestedSharesInSharebasedPaymentArrangement_c20240401__20250331_zClaD3nf8sVe" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised">(44</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Pre-recapitalized balance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--NumberOfUnvestedSharesPrerecapitalizedBalanceInSharebasedPaymentArrangement_c20240401__20250331_zR5HasT54cri" style="border-bottom: Black 1pt solid; text-align: right" title="Pre-recapitalized balance">1,915</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Post-recapitalized balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfUnvestedSharesPostrecapitalizedBalanceInSharebasedPaymentArrangement_c20240401__20250331_zhvdmPU9Hfki" style="text-align: right" title="Post-recapitalized balance">1,570,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--NumberOfPostrecapitalizedAdditionsInSharebasedPaymentArrangement_c20240401__20250331_zIwBvEBry4Ob" style="text-align: right" title="Additions">566,119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exercised (note b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfPostrecapitalizedVestedSharesInSharebasedPaymentArrangement_c20240401__20250331_zVOfP84YUaJl" style="text-align: right" title="Exercised">(1,003,680</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfPostrecapitalizedExpiredSharesInSharebasedPaymentArrangement_c20240401__20250331_zge8AEQOAYO" style="border-bottom: Black 1pt solid; text-align: right" title="Expired">(352,600</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At March 31, 2025, based on number of Diginex Limited’s shares-in-issue (audited) (note c)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20240401__20250331_z5GK9Ktwga9g" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">780,058</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- weighted average exercise price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uUSDPShares_c20250331_z5EJcxworJV6" style="text-align: right" title="Weighted average exercise price">0.00005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>- number of share options exercisable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--NumberOfShareOptionsExercisable_iI_c20250331_zBH2b3rGA0Qg" style="text-align: right" title="Number of share options exercisable">17,345</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2025 (audited)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--NumberOfUnvestedSharesOutstanding_iS_c20250401__20250930_zgj1NwVW6Pze" style="text-align: right" title="Number of unvested shares based on number of shares-in-issue, beginning balance">780,058</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--NumberOfPrerecapitalizedAdditionsInSharebasedPaymentArrangement_c20250401__20250930_zmDaPXxqHDse" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">83,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sub-total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--NumberOfPrerecapitalizedSubtotalInSharebasedPaymentArrangement_c20250401__20250930_zyt9I22B03T8" style="text-align: right" title="Sub-total">863,201</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Stock Bonus</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--NumberOfPrerecapitalizedStockBonusInSharebasedPaymentArrangement_c20250401__20250930_zuGRYHnS9ULf" style="border-bottom: Black 1pt solid; text-align: right" title="Stock Bonus">6,042,407</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At September 30, 2025 (unaudited) (note c)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--NumberOfUnvestedSharesOutstanding_iE_c20250401__20250930_zuf4sA4hKLRf" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of unvested shares based on number of shares-in-issue, ending balance">6,905,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>- weighted average exercise price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iI_uUSDPShares_c20250930_zMcbh73NXJy9" style="text-align: right" title="Weighted average exercise price">0.00005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">- number of share options exercisable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--NumberOfShareOptionsExercisable_iI_c20250930_zZsFYUsuaiH5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of share options exercisable">335,560</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1890 69 -44 1915 1570219 566119 -1003680 -352600 780058

0.00005

17345 780058 83143 863201 6042407 6905608

0.00005

335560 2.746

2.098

P2Y10D

P2Y6M25D

<p id="xdx_890_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zUuMjlE1YBu1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">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: SCHEDULE OF FAIR VALUE OF THE AWARDS AND DSL AWARDS GRANTED IS ESTIMATED AT THE GRANT DATE USING DISCOUNTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left; width: 26%; font-weight: bold; padding-bottom: 1pt">Dates of fair value</td><td style="text-align: center; width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: center">July 31, 2024</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"></td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: center">September 1, 2025</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"></td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: center">September 1, 2025</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"></td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 16%; font-weight: bold; text-align: center">September 1, 2025</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Valuation approach</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90D_ecustom--DescriptionOfValuationApproach_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_fKg_____zOGspdE3Iy2g" title="Valuation approach">DCF & EAM*</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_904_ecustom--DescriptionOfValuationApproach_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zTJI4bjY2Vrj" title="Valuation approach">Binomial Model</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90B_ecustom--DescriptionOfValuationApproach_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zM8vSLYTeOe1" title="Valuation approach">Binomial Model</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90A_ecustom--DescriptionOfValuationApproach_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_z6yKdgfYpj77" title="Valuation approach">Binomial Model</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_98B_ecustom--DescriptionOfDiscountRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zJgPAM1v7r0k" style="text-align: center" title="Discount rate">16%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Terminal growth rate</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_989_ecustom--DescriptionOfTerminalGrowthRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zQtdrHr4p2Jg" style="text-align: center" title="Terminal growth rate">3%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lack of marketability discount</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_985_ecustom--DescriptionOfLackOfMarketabilityDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_z7kPtW8WsLMb" style="text-align: center" title="Lack of marketability discount">3%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lack of control discount</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_989_ecustom--DescriptionOfLackOfControlDiscountShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_z4RvhOPuA9f4" style="text-align: center" title="Lack of control discount">20%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected Volatility</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_984_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--ThirtyOneJulyTwoThousandTwentyFourMember_zLlxXbKoOuUg" style="text-align: center" title="Volatility">38%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_983_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zdqS2QbjWrNk" style="text-align: center" title="Volatility">36.49%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_98F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zqpMvDs8I0sf" style="text-align: center" title="Volatility">35.49%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_98F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zFrR9TdIbsI7" style="text-align: center" title="Volatility">41.26%</td><td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk Free Rate</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_982_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_zEd8NJH4HtBd" style="text-align: center" title="Risk Free Rate">3.66%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_988_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zGiB13vNpAG9" style="text-align: center" title="Risk Free Rate">3.58%</td><td style="text-align: center"></td> <td style="text-align: center"> </td><td id="xdx_98C_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zZv7yXeNy89a" style="text-align: center" title="Risk Free Rate">3.62%</td><td style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Option life (year)</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center">N/A</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_98E_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveMember_ziENiQzZm1Me" style="text-align: center" title="Option life">1.72</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_982_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveOneMember_zuHnpYUdDPa" style="text-align: center" title="Option life">2.72</td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_989_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_dp_uPure_c20250401__20250930__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--OneSeptemberTwoThousandTwentyFiveTwoMember_zUpMngGXP4f2" style="text-align: center" title="Option life">3.72</td><td style="text-align: center"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">*</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The equity value at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEZBSVIgVkFMVUUgT0YgVEhFIEFXQVJEUyBBTkQgRFNMIEFXQVJEUyBHUkFOVEVEIElTIEVTVElNQVRFRCBBVCBUSEUgR1JBTlQgREFURSBVU0lORyBESVNDT1VOVEVEIChEZXRhaWxzKSAoUGFyYW50aGV0aWNhbCkA" id="xdx_900_ecustom--PercentageOfEquityValue_pid_dp_uPure_c20250401__20250930_z18YOAQgTQV7" title="Percentage of equity value">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</td></tr></table>

DCF & EAM Binomial Model Binomial Model Binomial Model 0.16 0.03 0.03 0.20

0.38

0.3649

0.3549

0.4126

0.0366

0.0358

0.0362

0.0172

0.0272

0.0372

<p id="xdx_80E_eifrs-full--DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zfP4f41y6z11" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">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. <p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zlZdXEs3hrj7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS AS CASH FLOWS FROM FINANCING ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfShareCapitalAxis_ifrs-full--PreferenceSharesMember_znbAuIEeJ411" style="border-bottom: Black 1pt solid; text-align: right">Preferred shares</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--ConvertibleLoanNotesMember_zSlrqBhlyod8" style="border-bottom: Black 1pt solid; text-align: right">Convertible loan notes</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--AmountDueFromImmediateHoldingCompanyMember_z2laoHLURSpd" style="border-bottom: Black 1pt solid; text-align: right">Amount due from immediate holding company</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--AmountDueToARelatedCompanyMember_zB8gbb0Kynq4" style="border-bottom: Black 1pt solid; text-align: right">Amount due to a related company</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--LoanFromImmediateHoldingCompanyMember_zWBrhHE4Z035" style="border-bottom: Black 1pt solid; text-align: right">Loan from immediate holding company</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--LoanFromARelatedCompanyMember_zkfMw23Q2ZBi" style="border-bottom: Black 1pt solid; text-align: right">Loan from a related company</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_z4tNWKaZfHaj" style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="text-align: right; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td></tr> <tr id="xdx_439_c20240401__20240930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_zug70uCefOCd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 23%">At April 1, 2024 (audited)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">9,359,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">4,090,342</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">5,345,929</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">34,579</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">1,930,993</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">1,140,931</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">21,901,774</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--FinancingCashFlows_zef6HIUJBND6" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_zq7TUq5b5Xa9" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AdditionsClassifiedAsFinancingActivities_zqAB2a7tkxea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">713,719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,335,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,418,828</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--NoncashTransactionClassifiedAsFinancingActivities_z8Ytx4orzN7h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-cash transaction</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,165,479</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,059,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,940,858</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,165,479</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,000,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--InterestPaidClassifiedAsFinancingActivities_zUeiS9yVOzf4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">233,870</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities_zem8hKOEmB05" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value/other adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,539,648</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">274,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(506</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,266,154</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43F_c20240401__20240930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zdNeNLpn0maa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At September 30, 2024 (unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,189,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,681,066</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">34,579</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,383,673</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,288,318</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20250401__20250930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_zAj45IZ0osNh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2025 (audited)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250401__20250930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_z8aZzAggvI8e" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Beginning balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--FinancingCashFlows_zq4owKlTpBD5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_zbphtLt1vKm1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Repayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,579</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,579</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43E_c20250401__20250930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zH0sjiKS2Cob" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At September 30, 2025 (unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_439_c20250401__20250930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zGocXsXnfwMi" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zlZdXEs3hrj7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS AS CASH FLOWS FROM FINANCING ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfShareCapitalAxis_ifrs-full--PreferenceSharesMember_znbAuIEeJ411" style="border-bottom: Black 1pt solid; text-align: right">Preferred shares</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--ConvertibleLoanNotesMember_zSlrqBhlyod8" style="border-bottom: Black 1pt solid; text-align: right">Convertible loan notes</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--AmountDueFromImmediateHoldingCompanyMember_z2laoHLURSpd" style="border-bottom: Black 1pt solid; text-align: right">Amount due from immediate holding company</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--AmountDueToARelatedCompanyMember_zB8gbb0Kynq4" style="border-bottom: Black 1pt solid; text-align: right">Amount due to a related company</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--LoanFromImmediateHoldingCompanyMember_zWBrhHE4Z035" style="border-bottom: Black 1pt solid; text-align: right">Loan from immediate holding company</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis_custom--LoanFromARelatedCompanyMember_zkfMw23Q2ZBi" style="border-bottom: Black 1pt solid; text-align: right">Loan from a related company</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_z4tNWKaZfHaj" style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="text-align: right; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td><td style="text-align: right">USD</td><td style="text-align: right"> </td></tr> <tr id="xdx_439_c20240401__20240930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_zug70uCefOCd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 23%">At April 1, 2024 (audited)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">9,359,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">4,090,342</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">5,345,929</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">34,579</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">1,930,993</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">1,140,931</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">21,901,774</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--FinancingCashFlows_zef6HIUJBND6" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_zq7TUq5b5Xa9" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AdditionsClassifiedAsFinancingActivities_zqAB2a7tkxea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">713,719</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,335,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,418,828</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--NoncashTransactionClassifiedAsFinancingActivities_z8Ytx4orzN7h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-cash transaction</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,165,479</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,059,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,940,858</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,165,479</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,000,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--InterestPaidClassifiedAsFinancingActivities_zUeiS9yVOzf4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,245</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">233,870</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities_zem8hKOEmB05" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Fair value/other adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,539,648</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">274,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(506</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,266,154</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43F_c20240401__20240930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zdNeNLpn0maa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At September 30, 2024 (unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,189,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,681,066</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">34,579</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,383,673</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,288,318</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20250401__20250930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_zAj45IZ0osNh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2025 (audited)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250401__20250930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_z8aZzAggvI8e" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Beginning balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--FinancingCashFlows_zq4owKlTpBD5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Financing cash flows</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--RepaymentsOfLoansClassifiedAsFinancingActivities_iN_di_zbphtLt1vKm1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Repayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,579</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,579</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43E_c20250401__20250930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zH0sjiKS2Cob" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">At September 30, 2025 (unaudited)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_439_c20250401__20250930_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_zGocXsXnfwMi" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

9359000

4090342

5345929

34579

1930993

1140931

21901774

713719 2335461 3418828 369648 1165479 -6059142 -1940858 -1165479 -8000000

151245

58077

24548

233870

-3539648

274000

-506

-3266154

6189000

5681066

34579

2383673

14288318

34579

34579 34579

22 SUBSIDIARIES The Group’s subsidiaries on September 30, 2025 are set out below. Unless otherwise stated, they have share capital consisting solely of ordinary shares that are held directly by the Group. The country of incorporation or registration is also their principal place of business. Particulars of the subsidiaries as of September 30, 2025 are as follows: <p id="xdx_89E_eifrs-full--DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory_zz1LAJtZlYd9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF SUBSIDIARIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 20%; text-align: right"> Name of entities</td><td style="text-align: right; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right">Places of Incorporation and operation</td><td style="text-align: right; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right"> Principal activities</td><td style="text-align: right; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right">Particulars of issued/registered share capital</td><td style="text-align: right; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right">Percentage of ownership interest</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Diginex Solutions (HK) Limited</td><td> </td> <td style="text-align: right"><span id="xdx_90A_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zHQIhExHyVD1" title="Place of incorporation and operation">Hong Kong</td><td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zTix30xV8QGh" title="Principal activities">Provision of ESG reporting solutions services</td><td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zbQ5d9OQaQc2" title="Number of shares issued">19,907 ordinary shares issued (March 31, 2025: <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zPxLVCI7I79g" title="Number of shares issued">19,907 ordinary shares issued) </td><td> </td> <td style="text-align: right">Direct <span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zRHLSJpkO99a" title="Percentage of ownership interest">100% (March 31, 2025: <span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zLxQwfs3PJy7" title="Percentage of ownership interest">100%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right">Diginex USA, LLC</td><td> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zEfsTmzBGB59" title="Place of incorporation and operation">United States of America</td><td> </td> <td style="text-align: right"><span id="xdx_90C_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_z0tbflyHpfQh" title="Principal activities">Provision of ESG reporting solutions services</td><td> </td> <td style="text-align: right"><span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zgmfsjNlisAi" title="Number of shares issued">1,000 Class A Units of $<span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zOfUSeidw2u7" title="Par value per share">10 each (March 31, 2025: <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_z8ay080fqcXg" title="Number of shares issued">1,000 Class A Units of $<span id="xdx_903_eifrs-full--ParValuePerShare_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zBYahY4Er3Y9" title="Par value per share">10 each)</td><td> </td> <td style="text-align: right">Indirect <span id="xdx_90F_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zmWhtNkzrBK3" title="Percentage of ownership interest">100% (March 31, 2025: <span id="xdx_909_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_z5JbnPK0Gxkk" title="Percentage of ownership interest">100%)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Diginex Services Limited</td><td> </td> <td style="text-align: right"><span id="xdx_900_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zXpuiMJNfrMc" title="Place of incorporation and operation">United Kingdom</td><td> </td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_z4UT89UaPqNk" title="Principal activities">Provision of ESG reporting solutions services</td><td> </td> <td style="text-align: right">Ordinary shares of <span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pip2_uGBPPShares_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zRbt0padwGh5" title="Par value per share">1 pence each (March 31, 2025: Ordinary shares of <span id="xdx_904_eifrs-full--ParValuePerShare_iI_pip2_uGBPPShares_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zKXYlmKKjDO6" title="Par value per share">1 pence each)</td><td> </td> <td style="text-align: right">Indirect <span id="xdx_90C_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zlvrdQkfmfO7" title="Percentage of ownership interest">100% (March 31, 2025: <span id="xdx_90C_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zufu6fsVnl2f" title="Percentage of ownership interest">100%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right">Diginex MENA Limited* </td><td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____zQOL4XluoRii" title="Place of incorporation and operation">Abu Dhabi</td><td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____zR5iH7oXvGmk" title="Principal activities">Inactive</td><td> </td> <td style="text-align: right"><span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____zDczyM6ZaUx4" title="Number of shares issued">100 ordinary shares issued of $<span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zT5QP2XQwjyj" title="Par value per share">1 each. (March 31, 2025: N/A)</td><td> </td> <td style="text-align: right">Direct <span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____zX6dIXkHhoMl" title="Percentage of ownership interest">100%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Diginex MENA Limited was incorporated in Abu Dhabi on September 26, 2025.</td> </tr></table>

<p id="xdx_89E_eifrs-full--DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory_zz1LAJtZlYd9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"> SCHEDULE OF SUBSIDIARIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; width: 20%; text-align: right"> Name of entities</td><td style="text-align: right; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right">Places of Incorporation and operation</td><td style="text-align: right; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right"> Principal activities</td><td style="text-align: right; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right">Particulars of issued/registered share capital</td><td style="text-align: right; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 19%; text-align: right">Percentage of ownership interest</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Diginex Solutions (HK) Limited</td><td> </td> <td style="text-align: right"><span id="xdx_90A_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zHQIhExHyVD1" title="Place of incorporation and operation">Hong Kong</td><td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zTix30xV8QGh" title="Principal activities">Provision of ESG reporting solutions services</td><td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zbQ5d9OQaQc2" title="Number of shares issued">19,907 ordinary shares issued (March 31, 2025: <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zPxLVCI7I79g" title="Number of shares issued">19,907 ordinary shares issued) </td><td> </td> <td style="text-align: right">Direct <span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zRHLSJpkO99a" title="Percentage of ownership interest">100% (March 31, 2025: <span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexSolutionsHKLimitedMember_zLxQwfs3PJy7" title="Percentage of ownership interest">100%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right">Diginex USA, LLC</td><td> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zEfsTmzBGB59" title="Place of incorporation and operation">United States of America</td><td> </td> <td style="text-align: right"><span id="xdx_90C_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_z0tbflyHpfQh" title="Principal activities">Provision of ESG reporting solutions services</td><td> </td> <td style="text-align: right"><span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zgmfsjNlisAi" title="Number of shares issued">1,000 Class A Units of $<span id="xdx_900_eifrs-full--ParValuePerShare_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zOfUSeidw2u7" title="Par value per share">10 each (March 31, 2025: <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_z8ay080fqcXg" title="Number of shares issued">1,000 Class A Units of $<span id="xdx_903_eifrs-full--ParValuePerShare_iI_pid_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zBYahY4Er3Y9" title="Par value per share">10 each)</td><td> </td> <td style="text-align: right">Indirect <span id="xdx_90F_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_zmWhtNkzrBK3" title="Percentage of ownership interest">100% (March 31, 2025: <span id="xdx_909_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexUSALlcMember_z5JbnPK0Gxkk" title="Percentage of ownership interest">100%)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Diginex Services Limited</td><td> </td> <td style="text-align: right"><span id="xdx_900_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zXpuiMJNfrMc" title="Place of incorporation and operation">United Kingdom</td><td> </td> <td style="text-align: right"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_z4UT89UaPqNk" title="Principal activities">Provision of ESG reporting solutions services</td><td> </td> <td style="text-align: right">Ordinary shares of <span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pip2_uGBPPShares_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zRbt0padwGh5" title="Par value per share">1 pence each (March 31, 2025: Ordinary shares of <span id="xdx_904_eifrs-full--ParValuePerShare_iI_pip2_uGBPPShares_c20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zKXYlmKKjDO6" title="Par value per share">1 pence each)</td><td> </td> <td style="text-align: right">Indirect <span id="xdx_90C_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zlvrdQkfmfO7" title="Percentage of ownership interest">100% (March 31, 2025: <span id="xdx_90C_ecustom--ProportionOfIndirectOwnershipInterestInSubsidiary_pid_dp_uPure_c20240401__20250331__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexServicesLimitedMember_zufu6fsVnl2f" title="Percentage of ownership interest">100%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: right">Diginex MENA Limited* </td><td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____zQOL4XluoRii" title="Place of incorporation and operation">Abu Dhabi</td><td> </td> <td style="text-align: right"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____zR5iH7oXvGmk" title="Principal activities">Inactive</td><td> </td> <td style="text-align: right"><span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_fKg_____zDczyM6ZaUx4" title="Number of shares issued">100 ordinary shares issued of $<span id="xdx_90E_eifrs-full--ParValuePerShare_iI_pid_c20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAUnitsMember_zT5QP2XQwjyj" title="Par value per share">1 each. (March 31, 2025: N/A)</td><td> </td> <td style="text-align: right">Direct <span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_uPure_c20250401__20250930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DiginexMENALimitedMember_fKg_____zX6dIXkHhoMl" title="Percentage of ownership interest">100%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Diginex MENA Limited was incorporated in Abu Dhabi on September 26, 2025.</td> </tr></table>

Hong Kong

Provision of ESG reporting solutions services

19907

United States of America

Provision of ESG reporting solutions services

1000

1 1

United Kingdom

Provision of ESG reporting solutions services

0.01

1 1

Abu Dhabi

Inactive

100

<p id="xdx_801_eifrs-full--DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory_ztyx4MeuGAg3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">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 <p id="xdx_89C_eifrs-full--DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory_zsJ96uZhuNhi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">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. SCHEDULE OF MATURITIES OF FINANCIAL LIABILITIES ON CONTRACTUAL UNDISCOUNTED CASH FLOWS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_zhwhQ1B4Po2k" style="border-bottom: Black 1pt solid; text-align: right">Within 1 year</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--MaturityAxis_ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zJCWlGJLDlja" style="border-bottom: Black 1pt solid; text-align: right">1-5 years</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_zaUIX0HGcaYi" style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="text-align: right; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At September 30, 2025 (unaudited)</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_431_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zywHSwQoPTl3" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">637,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">637,680</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43E_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--OtherCurrentPayablesAndAccruals_iI_z7Pff5HjEmql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,724,912</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,724,912</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DeferredRevenuesCurrent_iI_zD1Insb2dNj1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">611,260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">611,260</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DueToRelatedCompany_iI_zOQkm2GCtW8h" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Due to a related company</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--LeaseLiabilities_iI_zfmw1A5430ya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">181,091</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,293</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229,384</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43F_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--FinancialLiabilities_iI_zhmPb4pGnmM4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Financial liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,154,943</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">48,293</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,203,236</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At March 31, 2025 (audited)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zglHW8A7Yfld" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--OtherCurrentPayablesAndAccruals_iI_zKBh8QlbElDg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">706,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">706,874</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DeferredRevenuesCurrent_iI_zAVh3qGDgz3h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,424</td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DueToRelatedCompany_iI_zyicemGXGWYa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due to a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--LeaseLiabilities_iI_zAkgwz589mef" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">126,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">110,867</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">237,675</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--FinancialLiabilities_iI_ziMqEnfnD3z8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Financial liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,574,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">110,867</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,685,212</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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 <p id="xdx_895_ecustom--DisclosureOfFinancialAssetsAndFinancialLiabilitiesExplanatory_z3xW3LBxoFfl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">The financial assets and financial liabilities in the table below are measured at amortized cost. Management believes the carrying amounts of these financial assets and liabilities measured at amortized cost approximate their fair values. SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250930__ifrs-full--MeasurementAxis__ifrs-full--RecurringFairValueMeasurementMember_zyr0DdDy7wu7" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250331__ifrs-full--MeasurementAxis__ifrs-full--RecurringFairValueMeasurementMember_zIECEUqntovb" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="text-align: right; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">(Audited)</td><td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentReceivables_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zmTJ2SOR8Q8h" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,495,302</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,394,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zcRQt4AblJbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,770,725</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650,486</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ContractAssets_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zrJLX240PZh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">750</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RestrictedCashAndCashEquivalents_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zcpRlGH2iKok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted bank balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">383,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zcTsjLFluKH8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,850,673</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,111,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--FinancialAssets_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zXIL8Z6rnlC1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Financial assets </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,500,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,556,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z6jAszHe567e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">637,680</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OtherCurrentPayables_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zbVyqitncFa4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,852</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DueToRelatedCompany_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zleN7smCfqQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due to related companies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zJNCYVibIZAi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229,384</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">237,675</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinancialLiabilities_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zUv1s7jCzIqd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Financial liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">879,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">484,766</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89C_eifrs-full--DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory_zsJ96uZhuNhi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">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. SCHEDULE OF MATURITIES OF FINANCIAL LIABILITIES ON CONTRACTUAL UNDISCOUNTED CASH FLOWS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_zhwhQ1B4Po2k" style="border-bottom: Black 1pt solid; text-align: right">Within 1 year</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--MaturityAxis_ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zJCWlGJLDlja" style="border-bottom: Black 1pt solid; text-align: right">1-5 years</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_zaUIX0HGcaYi" style="border-bottom: Black 1pt solid; text-align: right">Total</td><td style="text-align: right; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At September 30, 2025 (unaudited)</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_431_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zywHSwQoPTl3" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">637,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">637,680</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43E_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--OtherCurrentPayablesAndAccruals_iI_z7Pff5HjEmql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,724,912</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,724,912</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DeferredRevenuesCurrent_iI_zD1Insb2dNj1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">611,260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">611,260</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DueToRelatedCompany_iI_zOQkm2GCtW8h" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Due to a related company</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--LeaseLiabilities_iI_zfmw1A5430ya" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">181,091</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,293</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229,384</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43F_c20250930__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--FinancialLiabilities_iI_zhmPb4pGnmM4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Financial liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,154,943</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">48,293</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,203,236</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At March 31, 2025 (audited)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zglHW8A7Yfld" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--OtherCurrentPayablesAndAccruals_iI_zKBh8QlbElDg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables and accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">706,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">706,874</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DeferredRevenuesCurrent_iI_zAVh3qGDgz3h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,424</td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_ecustom--DueToRelatedCompany_iI_zyicemGXGWYa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due to a related company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--LeaseLiabilities_iI_zAkgwz589mef" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">126,808</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">110,867</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">237,675</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20250331__ifrs-full--ClassesOfLiabilitiesAxis__custom--ContractualLiabilitiesMember_eifrs-full--FinancialLiabilities_iI_ziMqEnfnD3z8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Financial liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,574,345</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">110,867</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,685,212</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

637680

2724912 2724912 611260 611260

181091

48293

229384

4154943

48293

4203236

200660

706874 706874 505424 505424 34579 34579

126808

110867

237675

1574345

110867

1685212

<p id="xdx_895_ecustom--DisclosureOfFinancialAssetsAndFinancialLiabilitiesExplanatory_z3xW3LBxoFfl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">The financial assets and financial liabilities in the table below are measured at amortized cost. Management believes the carrying amounts of these financial assets and liabilities measured at amortized cost approximate their fair values. SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES MEASURED AT AMORTIZED COST <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250930__ifrs-full--MeasurementAxis__ifrs-full--RecurringFairValueMeasurementMember_zyr0DdDy7wu7" style="border-bottom: Black 1pt solid; text-align: right">September 30, 2025</td><td style="text-align: right; padding-bottom: 1pt"> </td><td style="text-align: right; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250331__ifrs-full--MeasurementAxis__ifrs-full--RecurringFairValueMeasurementMember_zIECEUqntovb" style="border-bottom: Black 1pt solid; text-align: right">March 31, 2025</td><td style="text-align: right; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">USD</td><td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">(Unaudited)</td><td style="text-align: right"> </td><td style="text-align: right"> </td> <td colspan="2" style="text-align: right">(Audited)</td><td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentReceivables_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zmTJ2SOR8Q8h" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,495,302</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,394,545</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zcRQt4AblJbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,770,725</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">650,486</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ContractAssets_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zrJLX240PZh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">750</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RestrictedCashAndCashEquivalents_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zcpRlGH2iKok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted bank balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">383,400</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">399,400</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zcTsjLFluKH8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,850,673</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,111,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--FinancialAssets_iI_hifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtAmortisedCostMember_zXIL8Z6rnlC1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Financial assets </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,500,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,556,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_z6jAszHe567e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">637,680</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OtherCurrentPayables_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zbVyqitncFa4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,852</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DueToRelatedCompany_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zleN7smCfqQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due to related companies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,579</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zJNCYVibIZAi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">229,384</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">237,675</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinancialLiabilities_iI_hifrs-full--ClassesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostMember_zUv1s7jCzIqd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Financial liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">879,182</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">484,766</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2495302

1394545

9770725

650486

750

383400

399400

1850673

3111141

14500100

5556322

637680

200660

12118

11852

34579

229384

237675

879182

484766

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.

250000000

800000

400000

650000

400000

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, <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.5in; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Key Terms of the Transaction</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Total purchase consideration of USD<span id="xdx_902_eifrs-full--ConsiderationPaidReceived_pn5n6_c20251003__20251003__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zuNVQG8zpey6" title="Purchase consideration">13.0 million, payable entirely in the Company’s ordinary shares (“Consideration Shares”).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_ecustom--ConsiderationPaidShares_c20251003__20251003__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zZDi0IrGim2" title="Purchase consideration shares">1,241,496 Consideration Shares to be issued in aggregate, of which:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20251003__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zpTjPKfaUGs7" title="Number of shares issued">1,055,272 shares were issued on the Closing Date; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">○</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90D_ecustom--NumberOfDefferedSharesIssued_iI_c20251003__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zHOeJWUAqv8e" title="Number of deffered shares issued">186,224 shares are deferred and will be issued 12 months after the Closing Date.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Consideration Shares are subject to an 18-month lock-up period.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Management Shares: In connection with the acquisition, <span id="xdx_900_ecustom--NumberOfManagementSharesAcquired_iI_c20251003__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zDbnC8qsbnH" title="Number of management shares acquired">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. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Advisory Shares: <span id="xdx_900_ecustom--AdvisorySharesIssued_iI_c20251003__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zkISsxDKeBac" title="Advisory shares issued">62,074 of the Company’s ordinary shares were issued to an unrelated party as an introductory fee.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On October 23, 2025, Rhino Ventures exercised the tranche 2 of the IPO Warrants, with an exercise price of $<span id="xdx_902_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_c20251023__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_z0oGWF6XTzmh">0.77 per share, to purchase <span id="xdx_90C_eifrs-full--NumberOfSharesOutstanding_iI_pid_c20251023__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zVKixy4wt1Gd">18,000,000 ordinary shares of the Company. The total exercise price of US$<span id="xdx_909_ecustom--WarrantsExercisePriceValue_iI_c20251023__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RhinoVenturesLimitedMember_zmzFAGzpfcf6">13,837,500 has been delivered in full to the Company. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On October 31, 2025, the Company granted <span id="xdx_900_ecustom--ShareGranted_c20251031__20251031__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--PerformanceShareUnitsMember_zwvEN8wOzu17" title="Share granted">98,101 Performance Share Units (the “PSUs”) and <span id="xdx_90B_ecustom--ShareGranted_c20251031__20251031__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zxLnfncjbGQk" title="Share granted">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.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Each PSU and RSU entitled the holder to subscribe one Ordinary Share upon vesting.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Management is in the process of assessing the impact of these grants on the Group’s consolidated financial performance. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">●</td> <td style="text-align: justify">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</td></tr> </table>

13000000.0

1241496

1055272

186224 238752 62074

0.77

18000000

13837500 98101 203743 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. 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. 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. Travelling expenses increased as the Group met with investors, engaged in M&A activity and sought business opportunities. 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. The audit fees primarily represent the fees accrued for the Public Company Accounting Oversight Board (“PCAOB”) audits of the Company’s consolidated financial statements. 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. In May 2024, the Group completed an $ Other costs include recruitment fees, insurance, bank charges, general office expenses, marketing and others. 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. 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. 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. 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. 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. In April 2025, the Group entered into a new lease agreement in the UK which expires September 1, 2026. Current deposits represent amounts paid to an employment agency in Germany and deposit for investor relations services. 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. As of March 31, 2025, deferred fund-raising costs represent payments of $ The balance represents the loans to Matter DK ApS with a total amount of EUR 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. 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. 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). 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). 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). 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. The Group had loans outstanding from the immediate holding company, Rhino Ventures. The loans bore an 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. 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. 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. 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.