| LOSS PER SHARE |
10
LOSS PER SHARE
SCHEDULE OF LOSS PER SHARE
| | |
Six months
ended
30 September 2024 | | |
Six months
ended
30 September 2023 | |
| | |
USD | | |
USD | |
| Profit (loss) for the period for the purpose of basic loss per share | |
| (1,161,471 | ) | |
| 872,075 | |
| Effect of dilutive potential ordinary shares: | |
| | | |
| | |
| Fair value change of preferred shares | |
| (3,539,648 | ) | |
| (5,044,000 | ) |
| Loss for the period for the purpose of diluted loss per share | |
| (4,701,119 | ) | |
| (4,171,925 | ) |
| Number of shares | |
| | | |
| | |
| Weighted average number of ordinary shares for the purpose of basic loss per share – post-recapitalization | |
| 12,743,311 | | |
| 9,497,240 | |
| Effect of dilutive potential ordinary shares: | |
| | | |
| | |
| Share option awards – post-recapitalization | |
| N/A | | |
| 1,400,560 | |
| Preferred shares – post-recapitalization | |
| 2,545,253 | | |
| 2,460,000 | |
Weighted average number of ordinary shares for the purpose of
diluted loss per share –
post-recapitalization | |
| 15,288,564 | | |
| 13,357,800 | |
Due
to the losses during the six months ended 30 September 2024, some anti-dilutive instruments were excluded from the calculation of diluted
loss per share. The excluded instruments (post-recapitalization), which are determined as anti-dilutive, include:
| |
● |
Share
option awards of 665,646 at
30 September 2024, see note 23; |
| |
● |
Convertible
loan notes with aggregate face values of $4,350,000,
see note 18. |
For
the six months ended 30 September 2023, certain anti-dilutive instruments were excluded from the calculation of diluted loss per share.
The excluded anti-dilutive instruments include:
| |
● |
Convertible
loan notes with aggregate face value of $3,350,000
at 30 September 2023. |
|
10
LOSS PER SHARE
SCHEDULE OF LOSS PER SHARE
| | |
Year Ended
31 March 2024 | | |
Year Ended
31 March 2023 | |
| | |
USD | | |
USD | |
| Loss for the year | |
| | | |
| | |
| Loss for the year for the purpose of basic loss per share | |
| (4,871,131 | ) | |
| (9,257,598 | ) |
| Effect of dilutive potential ordinary shares: | |
| | | |
| | |
| Fair value change of preferred shares | |
| (4,101,000 | ) | |
| NA | |
| Loss for the year for the purpose of diluted loss per share | |
| (8,972,131 | ) | |
| (9,257,598 | ) |
| Number of shares | |
| | | |
| | |
Weighted average number of ordinary shares for the purpose of
basic loss per share – post-recapitalization | |
| 9,514,886 | | |
| 9,497,240 | |
| Effect of dilutive potential ordinary shares: | |
| | | |
| | |
| Preferred shares – post-recapitalization | |
| 2,460,000 | | |
| N/A | |
Weighted average number of ordinary shares for the purpose of
diluted loss per share –
post-recapitalization | |
| 11,974,886 | | |
| 9,497,240 | |
Due
to the losses during the years ended 31 March 2024 and 2023, some anti-dilutive instruments were excluded from the calculation of diluted
loss per share. The excluded instruments (post-recapitalization), which are determined as anti-dilutive, include:
| |
● |
Share
option awards of 1,934 and 1,545, with Recapitalized amount of shares exercisable from the share option awards of 1,585,880 and 1,266,900,
at 31 March 2024 and 31 March 2023, respectively., see note 23; |
| |
● |
Preferred
shares of 3,000 shares, with Recapitalized amount of Preferred Shares of 2,460,000, at 31 March 2023, see note 17; and |
| |
● |
Convertible
loan notes with aggregate face values of $3,350,000 (2023: $3,250,000), see note 18. |
|