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Income Tax Expenses (Tables) | 12 Months Ended
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Mar. 31, 2025
Current tax expense (income) and adjustments for current tax of prior periods [abstract] |
Summary of Amounts Recognized in Profit or Loss | i) 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 |
Current Tax Expense |  |  |  |  |  |  |  |  |  |  |  |
Current period |  |  | 12,118 |  |  |  | 7,382 |  |  |  | 657 |  |  |  | 4,873 |
Under provision in respect of prior year |  |  | 902 |  |  |  | 133 |  |  |  | — |  |  |  | — |
Deferred tax expense |  |  |  |  |  |  |  |  |  |  |  |
Origination and reversal of temporary difference |  |  | 169 |  |  |  | 1,198 |  |  |  | — |  |  |  | 4,317 |
Over provision in respect of prior year |  |  | — |  |  |  | (1,289 | ) |  |  | — |  |  |  | — |
Income tax expenses |  |  | 13,189 |  |  |  | 7,424 |  |  |  | 657 |  |  |  | 9,190 |
Summary of Reconciliation of Effective Tax Rate | ii) Reconciliation of effective tax rate
|  | 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 |
Profit before tax |  |  |  |  |  | 60,166 |  |  |  |  |  |  | 89,512 |  |  |  |  |  |  | 3,032 |  |  |  |  |  |  | 21,612 |
Computed tax expense with Singapore statutory tax rate |  |  | 17.00 | % |  |  | 10,228 |  |  |  | 17.00 | % |  |  | 15,218 |  |  |  | 17.00 | % |  |  | 515 |  |  |  | 17.00 | % |  |  | 3,674 |
Impact of different tax rate in other jurisdiction* |  |  | 3.67 | % |  |  | 2,209 |  |  |  | (7.67 | )% |  |  | (6,865 | ) |  |  | 3.59 | % |  |  | 109 |  |  |  | 2.49 | % |  |  | 539 |
Tax effect of unrecognized loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.02 | % |  |  | 5 |
Tax adjustment of previous years |  |  | 1.50 | % |  |  | 902 |  |  |  | (1.29 | )% |  |  | (1,156 | ) |  |  | — |  |  |  | — |  |  |  | (1.06 | )% |  |  | (229 | )
Income not subject to tax |  |  | (0.30 | )% |  |  | (179 | ) |  |  | (0.20 | )% |  |  | (181 | ) |  |  | — |  |  |  | — |  |  |  | (12.59 | )% |  |  | (2,721 | )
Non-deductible expenses |  |  | 0.17 | % |  |  | 101 |  |  |  | 0.52 | % |  |  | 468 |  |  |  | 1.45 | % |  |  | 44 |  |  |  | 33.64 | % |  |  | 7,271 |
Deferred tax assets not recognized |  |  | (0.01 | )% |  |  | (6 | ) |  |  | 0.02 | % |  |  | 17 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | (0.11 | )% |  |  | (66 | ) |  |  | (0.09 | )% |  |  | (77 | ) |  |  | (0.36 | )% |  |  | (11 | ) |  |  | — |  |  |  | — |
Tax effect on change in valuation allowance |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3.01 | % |  |  | 651 |
Income tax expenses |  |  | 21.92 | % |  |  | 13,189 |  |  |  | 8.29 | % |  |  | 7,424 |  |  |  | 21.68 | % |  |  | 657 |  |  |  | 42.51 | % |  |  | 9,190 |
* The tax effect of the bargain purchase gain of $49.4 million recognized for the successor period from June 16, 2023 through March 31, 2024, which was effectively nil as the gain was taxable at 0% tax rate under the Cayman Islands, is recognized under the “impact of different tax rate in other jurisdictions”.
Summary of Deferred Tax Assets and Liabilities | iii) Deferred tax assets and liabilities
|  | Successor |  |  | Successor |
|  | As of March 31, 2025 |  |  | As of March 31, 2024 |
|  | US$’000 |  |  | US$’000 |
Deferred tax assets |  |  |  |  |  |
Property, plant and equipment |  |  | 457 |  |  |  | 949 |
Provisions |  |  | 70 |  |  |  | 48 |
Employee benefits |  |  | 526 |  |  |  | 660 |
Inventories |  |  | 416 |  |  |  | 310 |
Lease liabilities |  |  | 1,367 |  |  |  | 607 |
Other items |  |  | 102 |  |  |  | — |
Deferred tax assets |  |  | 2,938 |  |  |  | 2,574 |
Deferred tax liabilities |  |  |  |  |  |
Right-of-use assets |  |  | 1,526 |  |  |  | 794 |
Revaluation of assets in connection to MBO |  |  | 2,484 |  |  |  | 2,683 |
Other items |  |  | 207 |  |  |  | 207 |
Deferred tax liabilities |  |  | 4,217 |  |  |  | 3,684 |
Summary of Movement In Deferred Tax Balances. | iv) Movement in deferred tax balances
|  | Movement in deferred tax liabilities |  |  | Movement in deferred tax assets |
|  | US$’000 |  |  | US$’000 |
Successor |  |  |  |  |  |
Balance at June 16, 2023 |  |  | 4,432 |  |  |  | 3,237 |
Recognized in profit or loss |  |  | (775 | ) |  |  | (603 | )
Effect of movement in exchange rates |  |  | 27 |  |  |  | (60 | )
Balance at March 31, 2024 |  |  | 3,684 |  |  |  | 2,574 |
Recognized in profit or loss |  |  | 533 |  |  |  | 364 |
Balance at March 31, 2025 |  |  | 4,217 |  |  |  | 2,938 |
|  | Movement in deferred tax liabilities |  |  | Movement in deferred tax assets |
|  | US$’000 |  |  | US$’000 |
Predecessor |  |  |  |  |  |
Balance at April 1, 2022 |  |  | 2,342 |  |  |  | 9,027 |
Recognized in profit or loss |  |  | (1,081 | ) |  |  | (4,735 | )
Deferred tax asset allowances |  |  | — |  |  |  | (1,031 | )
Effect of movements in exchange rates |  |  | (10 | ) |  |  | (24 | )
Balance at March 31, 2023, April 1, 2023 and June 15, 2023 |  |  | 1,251 |  |  |  | 3,237 |

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