v3.24.4
SCHEDULE OF VALUATION TECHNIQUES (Details) - USD ($)
Sep. 30, 2024
Mar. 31, 2024
Mar. 31, 2023
IfrsStatementLineItems [Line Items]      
Preferred shares (Note ) $ 6,189,000 $ 9,359,000 $ 13,460,000
Convertible loan notes (Note ) 5,017,000 3,743,000 3,269,000
Valuation techniques [member]      
IfrsStatementLineItems [Line Items]      
Preferred shares (Note ) 6,189,000 [1] 9,359,000 [1],[2] 13,460,000 [2]
Convertible loan notes (Note ) $ 5,017,000 [3] $ 3,743,000 [3],[4] $ 3,269,000 [4]
[1] An increase in the revenue growth rate used in isolation would result in an increase in the fair value measurement of the preferred shares, and vice versa, while a slight increase in the discount rate used in isolation would result in a decrease in the fair value measurement of the preferred shares, and vice versa. A
[2] An increase in the revenue growth rate used in isolation would result in an increase in the fair value measurement of the preferred shares, and vice versa, while a slight increase in the discount rate used in isolation would result in a decrease in the fair value measurement of the preferred shares, and vice versa. A 1% (2023: 1%) increase in the discount rate holding all other variables constant would decrease the carry amount of the preferred shares by $0.9 million (2023: $1.4 million) while a 1% (2023: 1%) decrease in the discount rate holding all other variables constant would increase the carry amount of the preferred shares by $1.1 million (2023: $1.6 million). A 1% (2023: 1%) increase in the revenue growth rate holding all other variables constant would increase the carry amount of the preferred shares by $0.6 million (2023: $1.1 million) while a 1% (2023: 1%) decrease in the discount rate holding all other variables constant would decrease the carry amount of the preferred shares by $0.6 million (2023: $1.1 million).
[3] A
[4] A 1% increase in the discount rate used in isolation would result in a minimal decrease in the fair value measurement of the convertible loan notes, and vice versa.