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v3.25.2

Property, Plant and Equipment | 12 Months Ended
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Mar. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, Plant and Equipment | 10. PROPERTY, PLANT AND EQUIPMENT Reconciliation of carrying amount
|  | Land and Buildings |  |  | Computer and Office Equipment |  |  | Motor Vehicles |  |  | Plant and Machinery |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Successor |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at June 16, 2023 |  |  | 20,743 |  |  |  | 465 |  |  |  | 255 |  |  |  | 11,937 |  |  |  | 33,400 |
Additions |  |  | 430 |  |  |  | 32 |  |  |  | 75 |  |  |  | 2,580 |  |  |  | 3,117 |
Disposals |  |  | (964 | ) |  |  | (44 | ) |  |  | (9 | ) |  |  | (416 | ) |  |  | (1,433 | )
Effect of movements in exchange rates |  |  | (207 | ) |  |  | (33 | ) |  |  | (6 | ) |  |  | (515 | ) |  |  | (761 | )
As at March 31, 2024 |  |  | 20,002 |  |  |  | 420 |  |  |  | 315 |  |  |  | 13,586 |  |  |  | 34,323 |
Additions |  |  | 276 |  |  |  | 123 |  |  |  | 26 |  |  |  | 2,438 |  |  |  | 2,863 |
Disposals |  |  | (94 | ) |  |  | (10 | ) |  |  | — |  |  |  | (46 | ) |  |  | (150 | )
Effect of movements in exchange rates |  |  | (4 | ) |  |  | (2 | ) |  |  | — |  |  |  | (13 | ) |  |  | (19 | )
As at March 31, 2025 |  |  | 20,180 |  |  |  | 531 |  |  |  | 341 |  |  |  | 15,965 |  |  |  | 37,017 |
|  | Land and Buildings |  |  | Computer and Office Equipment |  |  | Motor Vehicles |  |  | Plant and Machinery |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Predecessor: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2023 |  |  | 26,862 |  |  |  | 5,818 |  |  |  | 315 |  |  |  | 48,600 |  |  |  | 81,595 |
Additions |  |  | 30 |  |  |  | 1 |  |  |  | — |  |  |  | 1,253 |  |  |  | 1,284 |
Disposals |  |  | (62 | ) |  |  | (14 | ) |  |  | (4 | ) |  |  | (9 | ) |  |  | (89 | )
Effect of movements in exchange rates |  |  | (274 | ) |  |  | — |  |  |  | — |  |  |  | (806 | ) |  |  | (1,080 | )
As at June 15, 2023 |  |  | 26,556 |  |  |  | 5,805 |  |  |  | 311 |  |  |  | 49,038 |  |  |  | 81,710 |
|  | Land and Buildings |  |  | Computer and Office Equipment |  |  | Motor Vehicles |  |  | Plant and Machinery |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Successor |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated depreciation and impairment losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at June 16, 2023 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Additions |  |  | (901 | ) |  |  | (221 | ) |  |  | (124 | ) |  |  | (2,554 | ) |  |  | (3,800 | )
Disposals |  |  | 633 |  |  |  | 41 |  |  |  | 9 |  |  |  | 120 |  |  |  | 803 |
Effect of movements in exchange rates |  |  | 162 |  |  |  | 33 |  |  |  | 6 |  |  |  | 513 |  |  |  | 714 |
As at March 31, 2024 |  |  | (106 | ) |  |  | (147 | ) |  |  | (109 | ) |  |  | (1,921 | ) |  |  | (2,283 | )
Additions |  |  | (1,202 | ) |  |  | (79 | ) |  |  | (41 | ) |  |  | (1,389 | ) |  |  | (2,711 | )
Disposals |  |  | 4 |  |  |  | 10 |  |  |  | — |  |  |  | 25 |  |  |  | 39 |
Effect of movements in exchange rates |  |  | (2 | ) |  |  | — |  |  |  | — |  |  |  | (5 | ) |  |  | (7 | )
As at March 31, 2025 |  |  | (1,306 | ) |  |  | (216 | ) |  |  | (150 | ) |  |  | (3,290 | ) |  |  | (4,962 | )
|  | Land and Buildings |  |  | Computer and Office Equipment |  |  | Motor Vehicles |  |  | Plant and Machinery |  |  | Total |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Predecessor |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated depreciation and impairment losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2023 |  |  | (15,966 | ) |  |  | (5,520 | ) |  |  | (150 | ) |  |  | (46,476 | ) |  |  | (68,112 | )
Additions |  |  | (166 | ) |  |  | (6 | ) |  |  | (5 | ) |  |  | (74 | ) |  |  | (251 | )
Disposals |  |  | 62 |  |  |  | 14 |  |  |  | 4 |  |  |  | 19 |  |  |  | 99 |
Effect of movements in exchange rates |  |  | 274 |  |  |  | — |  |  |  | — |  |  |  | 762 |  |  |  | 1,036 |
As at June 15, 2023 |  |  | (15,796 | ) |  |  | (5,512 | ) |  |  | (151 | ) |  |  | (45,769 | ) |  |  | (67,228 | )
Carrying amounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As at March 31, 2024 (Successor) |  |  | 19,896 |  |  |  | 273 |  |  |  | 206 |  |  |  | 11,665 |  |  |  | 32,040 |
As at March 31, 2025 (Successor) |  |  | 18,874 |  |  |  | 315 |  |  |  | 191 |  |  |  | 12,675 |  |  |  | 32,055 |
Management reviews the estimated useful lives and residual value of the assets annually in order to determine the amount of depreciation expense to be recorded during any reporting year. The depreciation expense recorded for the Successor for the year ended March 31, 2025, period from June 16, 2023 to March 31, 2024 and the Predecessor period from April 1, 2023 to June 15, 2023 are $2.7 million, $3.8 million and $0.3 million, respectively (2023, as predecessor: $0.91 million).

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2024-03-27 + Details
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