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v3.25.2

Loans and Borrowings | 12 Months Ended
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Mar. 31, 2025
Disclosure of detailed information about borrowings [abstract] |
Loans and Borrowings | 14. LOANS AND BORROWINGS i) Terms and debt repayment schedule
|  |  |  |  |  |  |  | Successor |  |  | Successor |  |
|  | Original Currency |  | Year of Maturity |  | Interest rate |  | As of March 31, 2025 |  |  | As of March 31, 2024 |  |
|  |  |  |  |  | % |  | US$’000 |  |  | US$’000 |  |
Loan from Sumitomo Corporation Asia & Oceania Pte. Ltd., a former related party to the Successor |  | USD |  | 2026* |  | 3M Term SOFR + 5.6% per annum |  |  | — |  |  | 6,504** |  |
Lease liabilities |  | USD/MYR/ SAR/THB/ BND |  | 2026 to 2040 |  | 2.84% to 8.00% |  |  | 7,283 |  |  |  | 2,584 |  |
Total interest-bearing liabilities |  |  |  |  |  |  |  |  | 7,283 |  |  |  | 9,088 |  |
* These loans were repaid in full in April 2024. ** The loan amount of $6.5 million included an accrued interest of $0.7 million under the terms of the loan. ii) Reconciliation of movements of liabilities to cash flows arising from financing activities
|  | Loans and Borrowings |  |  | Lease liabilities (See Note 9) |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Successor |  |  |  |  |  |  |  |  |
As at June 16, 2023 |  |  | 9,719 |  |  |  | 4,501 |  |  |  | 14,220 |
Changes from financing cash flows |  |  |  |  |  |  |  |  |
Repayment of amount due to a former related party of the predecessor |  |  | (3,000 | ) |  |  | — |  |  |  | (3,000 | )
Repayment of loans and borrowings |  |  | (874 | ) |  |  | — |  |  |  | (874 | )
Interest paid |  |  | (98 | ) |  |  | (125 | ) |  |  | (223 | )
Payment of lease liabilities |  |  | — |  |  |  | (824 | ) |  |  | (824 | )
Total changes from financing cash flows |  |  | (3,972 | ) |  |  | (949 | ) |  |  | (4,921 | )
Effect of changes in foreign exchange rates |  |  | — |  |  |  | (84 | ) |  |  | (84 | )
Other changes liability-related |  |  |  |  |  |  |  |  |
Recognition of lease liabilities |  |  | — |  |  |  | 144 |  |  |  | 144 |
Termination of lease liabilities |  |  | — |  |  |  | (1,153 | ) |  |  | (1,153 | )
Interest expenses |  |  | 757 |  |  |  | 125 |  |  |  | 882 |
Total liability-related other changes |  |  | 757 |  |  |  | (968 | ) |  |  | (211 | )
As at March 31, 2024 |  |  | 6,504 |  |  |  | 2,584 |  |  |  | 9,088 |
Changes from financing cash flows |  |  |  |  |  |  |  |  |
Repayment of loans and borrowings |  |  | (6,504 | ) |  |  | — |  |  |  | (6,504 | )
Interest paid |  |  | (32 | ) |  |  | (221 | ) |  |  | (253 | )
Payment of lease liabilities |  |  | — |  |  |  | (1,302 | ) |  |  | (1,302 | )
Total changes from financing cash flows |  |  | (6,536 | ) |  |  | (1,523 | ) |  |  | (8,059 | )
Effect of changes in foreign exchange rates |  |  | — |  |  |  | 114 |  |  |  | 114 |
Other changes liability-related |  |  |  |  |  |  |  |  |
Recognition of lease liabilities |  |  | — |  |  |  | 7,486 |  |  |  | 7,486 |
Termination of lease liabilities |  |  | — |  |  |  | (1,599 | ) |  |  | (1,599 | )
Interest expenses |  |  | 32 |  |  |  | 221 |  |  |  | 253 |
Total liability-related other changes |  |  | 32 |  |  |  | 6,222 |  |  |  | 6,254 |
As at March 31, 2025 |  |  | — |  |  |  | 7,283 |  |  |  | 7,283 |
|  | Amount due to related parties (See Note 23) |  |  | Loans and Borrowings |  |  | Lease liabilities (See Note 9) |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Predecessor |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2023 |  |  | 28,038 |  |  |  | — |  |  |  | 4,834 |  |  |  | 32,872 |
Changes from financing cash flows |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from loans and borrowings |  |  | — |  |  |  | 874 |  |  |  | — |  |  |  | 874 |
Repayment of amount due to a related party |  |  | (28,038 | ) |  |  | — |  |  |  | — |  |  |  | (28,038 | )
Proceeds due to a related party |  |  | 8,845 |  |  |  | — |  |  |  | — |  |  |  | 8,845 |
Interest paid |  |  | (162 | ) |  |  | (5 | ) |  |  | (24 | ) |  |  | (191 | )
Payment of lease liabilities |  |  | — |  |  |  | — |  |  |  | (197 | ) |  |  | (197 | )
Total changes from financing cash flows |  |  | (19,355 | ) |  |  | 869 |  |  |  | (221 | ) |  |  | (18,707 | )
Effect of changes in foreign exchange rates |  |  | — |  |  |  | — |  |  |  | (136 | ) |  |  | (136 | )
Other changes liability-related |  |  |  |  |  |  |  |  |  |  |  |
Interest expenses |  |  | 162 |  |  |  | 5 |  |  |  | 24 |  |  |  | 191 |
Total liability-related other changes |  |  | 162 |  |  |  | 5 |  |  |  | (112 | ) |  |  | 55 |
As at June 15, 2023 |  |  | 8,845 |  |  |  | 874 |  |  |  | 4,501 |  |  |  | 14,220 |
iii) Financial risk management Information about the exposure of loans and borrowings to relevant financial risks (interest rate and liquidity risk) is disclosed in Note 24.

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