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v3.25.2

Employee Benefits Obligation (Tables) | 12 Months Ended
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Mar. 31, 2025
Disclosure of information about defined benefit plans [abstract] |
Summary of Movement in Employee's Retirement Benefits | i) Movement in employee’s retirement benefits
|  | Successor |  |  | Successor |  |  | Predecessor |
|  | For the year ended March 31, 2025 |  |  | For the period June 16, 2023 through March 31, 2024 |  |  | For the period April 1 through June 15, 2023 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Balance at beginning of period |  |  | 751 |  |  |  | 740 |  |  |  | 716 |
Expenses charged to statement of profit or loss |  |  | 156 |  |  |  | 161 |  |  |  | 20 |
Actuarial remeasurement charged to other comprehensive income |  |  | 2 |  |  |  | 33 |  |  |  | 9 |
Payment during the period |  |  | (66 | ) |  |  | (170 | ) |  |  | (3 | )
Foreign currency translation effect |  |  | (16 | ) |  |  | (13 | ) |  |  | (2 | )
Balance as at end of period |  |  | 827 |  |  |  | 751 |  |  |  | 740 |
Summary of Expenses Charged to Statement of Profit or Loss | ii) Expenses charged to statement of profit or loss
|  | Successor |  |  | Successor |  |  | Predecessor |  |  | Predecessor |
|  | For the year ended March 31, 2025 |  |  | For the period June 16, 2023 through March 31, 2024 |  |  | For the period April 1 through June 15, 2023 |  |  | For the year ended March 31, 2023 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Current service cost |  | 125 |  |  |  | 128 |  |  |  | 11 |  |  |  | 127 |
Interest cost |  | 31 |  |  |  | 33 |  |  |  | 9 |  |  |  | 37 |
Past service cost |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (93 | )
|  | 156 |  |  |  | 161 |  |  |  | 20 |  |  |  | 71 |
Summary of Significant Actuarial Assumptions used in Actuarial Calculations | iii) Significant actuarial assumptions used in actuarial calculations
|  | 2025 |  |  | 2024 |
Discount rate (per annum) |  |  | 6.31 | % |  |  | 6.15 | %
Salary growth rate |  |  | 5.74 | % |  |  | 5.91 | %
Summary of Sensitivity Analysis for Significant Actuarial Assumptions | iv) Sensitivity analysis for significant actuarial assumptions
|  | 2025 |  |  | 2024 |
Discount rate (per annum) |  |  |  |  |  |
1% increase |  |  | (76 | ) |  |  | (194 | )
1% decrease |  |  | 84 |  |  |  | 240 |
Salary growth rate |  |  |  |  |  |
1% increase |  |  | 82 |  |  |  | 239 |
1% decrease |  |  | (76 | ) |  |  | (193 | )

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- References No definition available. + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition Summary of movement in employees retirement benefits. + References No definition available. + Details
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- Definition Summary of significant actuarial assumptions used in actuarial calculations. + References No definition available. + Details
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