11. INVESTMENT IN AN ASSOCIATED COMPANY

The Company holds a 41.67% equity interest in Riches Family Office Limited (“Riches Family”) and accounts for the investment under the equity method of accounting. The Company completed the acquisition of its interest in Riches Family on June 15, 2026. The Company recognizes its proportionate share of the post-acquisition results of Riches Family in its condensed consolidated statements of operations. No impairment loss was recognized in connection with the investment during the three months ended June 30, 2026.

The carrying amounts as at June 30, 2026 and March 31, 2026 are as follows:

 SCHEDULE OF EQUITY INVESTMENTS HELD AT COSTS

Details of the associated company are as follows:

 SCHEDULE OF DETAILS OF ASSOCIATE COMPANY

The summarized financial information of the associated company is as follows:

 SCHEDULE OF FINANCIAL INFORMATION OF ASSOCIATE COMPANY

Movement of the carrying value of investment in the associated company:

 SCHEDULE OF CARRYING AMOUNT OF INVESTMENTS