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v3.25.2

Leases | 12 Months Ended
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Mar. 31, 2025
Presentation of leases for lessee [abstract] |
Leases | 9. LEASES The Predecessor and Successor predominantly leases land and buildings. The leases typically run for a period between three to 20 years, with an option to renew the lease after that date. i) Right-of-use assets
|  | Total |
|  | US$’000 |
Successor |  |  |
Carrying Amounts: |  |  |
As at June 16, 2023 |  |  | 5,582 |
Additions |  |  | 144 |
Disposals |  |  | (1,084 | )
Depreciation |  |  | (1,030 | )
Effect of movements in exchange rates |  |  | (63 | )
As at March 31, 2024 |  |  | 3,549 |
Additions |  |  | 7,486 |
Disposals |  |  | (1,599 | )
Depreciation |  |  | (1,412 | )
Effect of movements in exchange rates |  |  | 62 |
As at March 31, 2025 |  |  | 8,086 |
|  | Total |
|  | US$’000 |
Predecessor |  |  |
Carrying Amounts: |  |  |
As at April 1, 2023 |  |  | 5,855 |
Depreciation |  |  | (140 | )
Effect of movements in exchange rates |  |  | (133 | )
As at June 15, 2023 |  |  | 5,582 |
ii) Lease liabilities
|  | Successor |  |  | Successor |
|  | As of March 31, 2025 |  |  | As of March 31, 2024 |
|  | US$’000 |  |  | US$’000 |
Lease liabilities – current |  |  | 1,187 |  |  |  | 741 |
Lease liabilities – non-current |  |  | 6,096 |  |  |  | 1,843 |
Total lease liabilities |  |  | 7,283 |  |  |  | 2,584 |
Some property leases contain extension options exercisable by the Predecessor and Successor up to one year before the end of the non-cancellable contract period. The extension options held are exercisable only by the Predecessor and Successor and not by the lessors. The Predecessor and Successor assess at the lease commencement date whether it is reasonably certain to exercise the options if there is a significant event or significant changes in circumstances within its control. As at March 31, 2025 and 2024, the potential future cash outflows that have not been included in lease liability because it is not reasonably certain that the leases will be extended is insignificant. iii) Amounts recognized in 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 |
Depreciation charge for right-of-use assets |  |  | (1,412 | ) |  |  | (1,030 | ) |  |  | (140 | ) |  |  | (1,432 | )
Interest on lease liabilities |  |  | (221 | ) |  |  | (125 | ) |  |  | (24 | ) |  |  | (146 | )
Expenses relating to short-term lease and low value assets |  |  | (1,769 | ) |  |  | (1,666 | ) |  |  | (390 | ) |  |  | (1,568 | )
iv) Amounts recognized in statements of cash flows
|  | 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 |
Total cash outflow for leases |  |  | 3,292 |  |  |  | 2,615 |  |  |  | 611 |  |  |  | 3,299 |

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2024-03-27 + Details
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