XML 145 R136.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Income Taxes - Schedule of Movement in Net Deferred Tax Assets (Details) - USD ($)
9 Months Ended 12 Months Ended
Dec. 31, 2023
Mar. 31, 2023
Mar. 31, 2022
Mar. 31, 2021
Deferred tax assets:        
Net operating loss carry forwards, Beginning $ 8,480,316 $ 5,742,033 $ 3,921,905  
Unabsorbed depreciation carry forwards, Beginning 54,438 9,174 8,399  
Retirement benefits, Beginning 56,603 53,656 27,311  
Depreciation and amortization, Beginning 50,918 25,232 15,919  
Fair value changes on convertible notes, Beginning   3,967    
Others, Beginning 5,965 288,348 55,267  
Less: valuation allowance, Beginning (8,565,895) (6,052,307) (3,994,222)  
Net operating loss carry forwards recognized or reversed through statements of operations 16,653,882 2,738,283 1,820,128  
Unabsorbed depreciation carry forwards recognized or reversed through statements of operations 52,722 45,264 775  
Retirement benefits recognized or reversed through statements of operations 17,984 2,947 26,344  
Depreciation and amortization recognized or reversed through statements of operations 73,351 25,686 9,314  
Fair value changes on convertible notes recognized or reversed through statements of operations   (3,967) 3,967  
Others recognized or reversed through statements of operations 235,338 (282,383) 233,081  
Less: valuation allowance recognized or reversed through statements of operations (16,955,313) (2,513,588) (2,058,085)  
Net operating loss carry forwards, Ending 25,134,198 8,480,316 5,742,033  
Unabsorbed depreciation carry forwards, Ending 107,160 54,438 9,174  
Retirement benefits, Ending 74,587 56,603 53,656  
Depreciation and amortization, Ending 124,269 50,918 25,232  
Fair value changes on convertible notes, Ending     3,967  
Others, Ending 241,303 5,965 288,348  
Less: valuation allowance, Ending (25,521,208) (8,565,895) (6,052,307)  
Deferred tax liabilities:        
Intangibles on account of business combination, Beginning 0 (117,729) (11,039)  
Gain on convertible notes, Beginning       $ (32,778)
Intangibles on account of business combination recognized or reversed through statements of operations (523,462) 117,729 (106,690)  
Gain on convertible notes recognised or reversed through statements of operations.     32,778  
Currency translation recognized or reversed through statements of operations (23,255) (1,286) (1,131)  
Intangibles on account of business combination, Ending (523,462) 0 (117,729)  
Acquisitions recognized or reversed through statements of operations 606,512   128,985  
Currency translation of Currency Translation And Acquisitions (23,255) 1,286 1,131  
Acquisitions impact of Currency Translation And Acquisitions (606,512)   (128,985)  
Net deferred tax assets/ (liabilities), Ending   82,345    
Net deferred tax liabilities, Beginning   (47,626) (9,238)  
Deferred Tax Assets, Net Recognized Or Reversed Through Statements of Operations, Total 137,759 128,685 89,466  
Net deferred tax assets/ (liabilities) impact of Currency Translation And Acquisitions (583,257) 1,286 (127,854)  
Net deferred tax assets/ (liabilities), Ending   $ (82,345)    
Net deferred tax liabilities, Ending $ (363,153)   $ (47,626)