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Income Tax Benefit (Expense) - Schedule of Reconciliation of Effective Tax Rate (Detail) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020 | Sep. 30, 2020 | Jun. 30, 2020 | Mar. 31, 2020 | Dec. 31, 2019 | Sep. 30, 2019 | Jun. 30, 2019 | Mar. 31, 2021 | Mar. 31, 2020 | Mar. 31, 2019
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract] |  |  |  |  |  |  |  |  |  |  |
Income tax benefit using the Company's domestic tax rate, percentage |  |  |  |  |  |  |  |  | 15.00% | 15.00% | 14.99%
Effect of tax rates in foreign jurisdictions, percentage |  |  |  |  |  |  |  |  | 7.12% | 2.84% | 13.19%
Non deductible expenses, percentage |  |  |  |  |  |  |  |  | 4.74% | 9.52% | 1.39%
Tax exempt income, percentage |  |  |  |  |  |  |  |  | 0.04% | 0.09% | 0.42%
Impact of change in tax laws, percentage |  |  |  |  |  |  |  |  | 3.66% | 0.05% |
Utilization of previously unrecognised tax losses, percentage |  |  |  |  |  |  |  |  | 0.06% | 0.04% | 0.02%
Recognition of previously unrecognized tax losses, percentage |  |  |  |  |  |  |  |  | 5.80% |  |
Utilization of previously recognized tax losses, percentage |  |  |  |  |  |  |  |  | 0.29% | 0.02% |
Current year losses for which no deferred tax asset was recognized, percentage |  |  |  |  |  |  |  |  | 14.16% | 5.21% | 23.03%
Change in unrecognised temporary differences, percentage |  |  |  |  |  |  |  |  | 5.51% | 3.28% | 3.79%
Others, percentage |  |  |  |  |  |  |  |  | 0.11% | 0.00% | 0.02%
Loss for the year | $ 3,201 | $ (3,496) | $ (21,177) | $ (34,570) | $ (338,611) | $ (29,511) | $ (36,803) | $ (42,592) | $ (56,042) | $ (447,517) | $ (167,883)
Income tax benefit (expense) |  |  |  |  |  |  |  |  | 4,507 | 29 | 740
Loss before tax | $ (967) | $ (3,569) | $ (21,309) | $ (34,704) | $ (338,726) | $ (29,599) | $ (36,597) | $ (42,624) | (60,549) | (447,546) | (168,623)
Income tax benefit using the Company's domestic tax rate |  |  |  |  |  |  |  |  | 9,081 | 67,130 | 25,285
Effect of tax rates in foreign jurisdictions |  |  |  |  |  |  |  |  | 4,313 | 12,702 | 22,238
Non deductible expenses |  |  |  |  |  |  |  |  | (2,873) | (42,601) | (2,338)
Tax exempt income |  |  |  |  |  |  |  |  | 25 | 383 | 709
Impact of change in tax laws |  |  |  |  |  |  |  |  | 2,219 | 227 |
Utilization of previously unrecognised tax losses |  |  |  |  |  |  |  |  | 37 | 159 | 29
Recognition of previously unrecognized tax losses |  |  |  |  |  |  |  |  | 3,509 |  |
Utilization of previously recognized tax losses |  |  |  |  |  |  |  |  | 173 | 75 |
Current year losses for which no deferred tax asset was recognized |  |  |  |  |  |  |  |  | (8,574) | (23,338) | (38,830)
Change in unrecognised temporary differences |  |  |  |  |  |  |  |  | (3,335) | (14,700) | (6,385)
Others |  |  |  |  |  |  |  |  | (68) | (8) | 32
Total |  |  |  |  |  |  |  |  | $ 4,507 | $ 29 | $ 740

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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23_h&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2020-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2020-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_79&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_82_d&doctype=Standard -URIDate 2020-01-01 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2020-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_28_b&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2020-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2020-en-r&anchor=para_23&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_103&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_102&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2020-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2020-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 + Details
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