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v3.25.2

Income Tax Expenses - Summary of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Mar. 31, 2025 | Mar. 31, 2024
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Deferred tax assets |  |
Total deferred tax assets | $ 2,938 | $ 2,574
Deferred tax assets, net of valuation allowance | 2,938 | 2,574
Deferred tax liabilities |  |
Deferred tax liabilities | 4,217 | 3,684
Property, plant and equipment |  |
Deferred tax assets |  |
Total deferred tax assets | 457 | 949
Provisions |  |
Deferred tax assets |  |
Total deferred tax assets | 70 | 48
Employee benefits |  |
Deferred tax assets |  |
Total deferred tax assets | 526 | 660
Inventories |  |
Deferred tax assets |  |
Total deferred tax assets | 416 | 310
Lease Liabilities |  |
Deferred tax assets |  |
Total deferred tax assets | 1,367 | 607
Other Items |  |
Deferred tax assets |  |
Total deferred tax assets | 102 | 0
Deferred tax liabilities |  |
Deferred tax liabilities | 207 | 207
Right-of-use assets |  |
Deferred tax liabilities |  |
Deferred tax liabilities | 1,526 | 794
Revaluation of assets in connection to MBO |  |
Deferred tax liabilities |  |
Deferred tax liabilities | $ 2,484 | $ 2,683

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