v3.24.4
RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES
 6 Months Ended 12 Months Ended
Sep. 30, 2024
Mar. 31, 2024
RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES

24 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 unaudited interim condensed consolidated statement of cash flows as cash flows from financing activities.

 

   Preferred shares   Convertible loan notes   Amount due from immediate holding company   Amount
due to
a related company		   Loan from immediate holding company   Loan from a related company   Total 
   US$   US$   US$   US$   US$   US$   US$ 
At 31 March 2023   13,460,000    3,349,822    506    -    2,328,926    1,060,712    20,199,966 
Financing cash flows                                   
Additions   -    100,000    200,000    -    564,483    -    864,483 
Repayments   -    -    -    -    -    -    - 
Non-cash transaction   -    -    -    34,579    -    -    34,579 
Interest expenses   -    132,153    -    -    100,671    40,110    272,934 
Fair value/other adjustments   (5,044,000)   126,000    -    -    -    -    (4,918,000)
At 30 September 2023   8,416,000    3,707,975    200,506    34,579    2,994,080    1,100,822    16,453,962 
                                    
At 31 March 2024   9,359,000    4,090,342    5,345,929    34,579    1,930,993    1,140,931    21,901,774 
Financing cash flows                                   
Additions   -    -    713,719    -    2,335,461    -    3,049,180 
Repayments   -    -    -    -    -    -    - 
Non-cash transaction   369,648    1,165,479    (6,059,142)   -    (1,940,858)   (1,165,479)   (7,630,352)
Interest expenses   -    151,245    -    -    58,077    24,548    233,870 
Fair value/other adjustments   (3,539,648)   274,000    (506)   -    -    -    (3,266,154)
At 30 September 2024   6,189,000    5,681,066    -    34,579    2,383,673    -    14,288,318 

 

24 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 combined statement of cash flows as cash flows from financing activities.

 

   Preferred
shares		   Convertible
loan notes		   Amount
due from
immediate
holding
company		   Amount
due from
a related company		   Loan from
immediate
holding
company		   Loan
from a
related
company		   Total 
   US$   US$   US$   US$   US$   US$   US$ 
At 1 April 2022   11,619,000    -    506    -    -    -    11,619,506 
Financing cash flows                                   
Additions   -    3,250,000    600,000    -    2,250,000    1,000,000    7,100,000 
Repayments   -    -    (600,000)   -    -    -    (600,000)
Interest expenses   -    80,822    -    -    78,926    60,712    220,460 
Fair value adjustments   1,841,000    19,000    -    -    -    -    1,860,000 
At 31 March 2023   13,460,000    3,349,822    506    -    2,328,926    1,060,712    20,199,966 
Financing cash flows                                   
Additions   -    100,000    5,345,423    -    564,483    -    6,009,906 
Repayments   -    -    -    -    (1,150,000)   -    (1,150,000)
Non-cash transaction   -    -    -    34,579    -    -    34,579 
Interest expenses   -    266,520    -    -    187,584    80,219    534,323 
Fair value adjustments   (4,101,000)   374,000    -    -    -    -    (3,727,000)
At 31 March 2024   9,359,000    4,090,342    5,345,929    34,579    1,930,993    1,140,931    21,901,774