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Business Combination (Tables) | 12 Months Ended
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Mar. 31, 2025
Disclosure of detailed information about business combination [abstract] |
Summary of Fair Value of Identifiable Assets Acquired and Liabilities Assumed | The following table summarizes the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, which represents the net purchase price allocation at the date of the acquisition of predecessor:
At acquisition date |  | US$’000 |
Property, plant and equipment |  |  | 33,400 |
Intangible assets |  |  | 216 |
Right-of-use assets |  |  | 5,582 |
Inventories |  |  | 9,537 |
Trade receivables |  |  | 12,189 |
Cash and cash equivalents |  |  | 29,903 |
Other assets |  |  | 5,006 |
Trade payables |  |  | (10,980 | )
Amount due to related parties |  |  | (8,845 | )
Lease liabilities |  |  | (4,502 | )
Borrowings |  |  | (874 | )
Deferred tax liabilities, net |  |  | (1,193 | )
Tax provision |  |  | (6,267 | )
Other liabilities |  |  | (11,743 | )
Fair value of net assets acquired |  |  | 51,429 |
Less: Purchase consideration |  |  | (2,000 | )
Bargain purchase gain |  |  | 49,429 |
Summary of Revision of Successor Financial Statements | The following table summarized the corrections made to the previously reported consolidated financial statements as of March 31, 2024 and for the Successor period from June 16, 2023 to March 31, 2024.
|  | As of March 31, 2024 (Successor) |
|  | As previously reported |  |  | Adjustments |  |  | As revised |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Assets |  |  |  |  |  |  |  |  |
Non-current assets: |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | 27,966 |  |  |  | 4,074 |  |  |  | 32,040 |
Total Non-Current Assets |  |  | 35,276 |  |  |  | 4,074 |  |  |  | 39,350 |
Total Assets |  |  | 149,358 |  |  |  | 4,074 |  |  |  | 153,432 |
Liabilities |  |  |  |  |  |  |  |  |
Non-current Liabilities: |  |  |  |  |  |  |  |  |
Deferred tax liabilities, net |  |  | 2,991 |  |  |  | 693 |  |  |  | 3,684 |
Total Non-Current Liabilities |  |  | 10,936 |  |  |  | 693 |  |  |  | 11,629 |
Total Liabilities |  |  | 72,385 |  |  |  | 693 |  |  |  | 73,078 |
Equity |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 10,437 |  |  |  | 3,381 |  |  |  | 13,818 |
Equity attributable to Shareholders of the Company |  |  | 73,648 |  |  |  | 3,381 |  |  |  | 77,029 |
Total equity |  |  | 76,973 |  |  |  | 3,381 |  |  |  | 80,354 |
Total liabilities and equity |  |  | 149,358 |  |  |  | 4,074 |  |  |  | 153,432 |
The effects of revision for the correction of the error on the consolidated financial statements of profit or loss and other comprehensive income for the Successor period from June 16, 2023 to March 31, 2024 are as follows:
|  | For the period June 16, 2023 through March 31, 2024 (Successor) |
|  | As previously reported |  |  | Adjustments |  |  | As revised |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Total cost of revenue |  |  | (118,599 | ) |  |  | 4,074 |  |  |  | (114,525 | )
Gross profit |  |  | 44,668 |  |  |  | 4,074 |  |  |  | 48,742 |
Operating profit |  |  | 36,094 |  |  |  | 4,074 |  |  |  | 40,168 |
Profit before tax |  |  | 85,438 |  |  |  | 4,074 |  |  |  | 89,512 |
Income tax expense |  |  | (6,731 | ) |  |  | (693 | ) |  |  | (7,424 | )
Net profit |  |  | 78,707 |  |  |  | 3,381 |  |  |  | 82,088 |
Total comprehensive income |  |  | 76,973 |  |  |  | 3,381 |  |  |  | 80,354 |
Net profit attributable to: |  |  |  |  |  |  |  |  |
Shareholders of the Company |  |  | 77,499 |  |  |  | 3,381 |  |  |  | 80,880 |
Net profit |  |  | 78,707 |  |  |  | 3,381 |  |  |  | 82,088 |
Total comprehensive income attributable to: |  |  |  |  |  |  |  |  |
Shareholders of the Company |  |  | 75,803 |  |  |  | 3,381 |  |  |  | 79,184 |
Total comprehensive income |  |  | 76,973 |  |  |  | 3,381 |  |  |  | 80,354 |
Basic and diluted earnings per share (as adjusted) |  |  | 2.10 |  |  |  | 0.09 |  |  |  | 2.19 |
The effects of revision for the correction of the error on the consolidated statements of cash flows are as follows:
|  | Successor |
|  | As previously reported |  |  | Adjustments |  |  | As revised |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Operating activities |  |  |  |  |  |  |  |  |
Net income |  |  | 78,707 |  |  |  | 3,381 |  |  |  | 82,088 |
Adjustments for: |  |  |  |  |  |  |  |  |
Income tax expenses |  |  | 6,731 |  |  |  | 693 |  |  |  | 7,424 |
Depreciation of property, plant and equipment |  |  | 7,874 |  |  |  | (4,074 | ) |  |  | 3,800 |
Net cash provided by operating activities |  |  | 15,527 |  |  |  | — |  |  |  | 15,527 |

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