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v3.25.2

Intangible Assets | 12 Months Ended
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Mar. 31, 2025
Intangible assets and goodwill [abstract] |
Intangible Assets | 11. INTANGIBLE ASSETS Reconciliation of carrying amount
|  | Software |  |  | Other intangible assets |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Successor |  |  |  |  |  |  |  |  |
Cost: |  |  |  |  |  |  |  |  |
As at June 16, 2023 |  |  | 1,495 |  |  |  | 57 |  |  |  | 1,552 |
Additions |  |  | 11 |  |  |  | — |  |  |  | 11 |
Disposals |  |  | (10 | ) |  |  | — |  |  |  | (10 | )
Effect of movements in exchange rates |  |  | (52 | ) |  |  | — |  |  |  | (52 | )
As at March 31, 2024 |  |  | 1,444 |  |  |  | 57 |  |  |  | 1,501 |
Disposals |  |  | (24 | ) |  |  | — |  |  |  | (24 | )
As at March 31, 2025 |  |  | 1,420 |  |  |  | 57 |  |  |  | 1,477 |
|  | Software |  |  | Other intangible assets |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Predecessor |  |  |  |  |  |  |  |  |
Cost: |  |  |  |  |  |  |  |  |
As at April 1, 2023 and June 15, 2023 |  |  | 1,386 |  |  |  | 45 |  |  |  | 1,431 |
|  | Software |  |  | Other intangible assets |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Successor |  |  |  |  |  |  |  |  |
Accumulated amortization and impairment losses: |  |  |  |  |  |  |  |  |
As at June 16, 2023 |  |  | (1,300 | ) |  |  | (36 | ) |  |  | (1,336 | )
Additions |  |  | (90 | ) |  |  | (7 | ) |  |  | (97 | )
Disposals |  |  | 10 |  |  |  | — |  |  |  | 10 |
Effect of movements in exchange rates |  |  | 49 |  |  |  | (1 | ) |  |  | 48 |
As at March 31, 2024 |  |  | (1,331 | ) |  |  | (44 | ) |  |  | (1,375 | )
Additions |  |  | (77 | ) |  |  | (7 | ) |  |  | (84 | )
Disposals |  |  | 24 |  |  |  | — |  |  |  | 24 |
As at March 31, 2025 |  |  | (1,384 | ) |  |  | (51 | ) |  |  | (1,435 | )
|  | Software |  |  | Other intangible assets |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Predecessor |  |  |  |  |  |  |  |  |
Accumulated amortization and impairment losses: |  |  |  |  |  |  |  |  |
As at April 1, 2023 |  |  | (1,297 | ) |  |  | (35 | ) |  |  | (1,332 | )
Additions |  |  | (4 | ) |  |  | (2 | ) |  |  | (6 | )
Effect of movements in exchange rates |  |  | 1 |  |  |  | 1 |  |  |  | 2 |
As at June 15, 2023 |  |  | (1,300 | ) |  |  | (36 | ) |  |  | (1,336 | )
Carrying amounts: |  |  |  |  |  |  |  |  |
At March 31, 2024 (Successor) |  |  | 113 |  |  |  | 13 |  |  |  | 126 |
At March 31, 2025 (Successor) |  |  | 36 |  |  |  | 6 |  |  |  | 42 |
The amortization of intangible assets is predominantly included in “selling, general and administrative” expenses with the remaining recognized in "cost of revenue".

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