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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands | Total | Share Capital | Share Premium | (Accumulated Deficit)/Retained Earnings | Accumulated Other Comprehensive (Loss)/Income | Equity Attributable to Shareholders of the Company | Non-controlling Interest
--- | --- | --- | --- | --- | --- | --- | ---
Beginning balance (shares) at Mar. 31, 2022 |  |  | 90,000,000 |  |  |  |  |  |  |
Beginning balance at Mar. 31, 2022 |  | $ 8,182 |  |  |  | $ (80,576) |  | $ (2,143) | $ 7,281 | $ 901
Beginning balance at Mar. 31, 2022 |  |  | $ 90,000 |  |  |  |  |  |  |
Total comprehensive income for the period: |  |  |  |  |  |  |  |  |  |
Profit for the period |  | 12,422 |  |  |  | 11,647 | [1] |  | 11,647 | 775
Other comprehensive income |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments |  | 8 |  |  |  |  |  | (26) | (26) | 34
Defined benefit plan remeasurements |  | (20) |  |  |  |  |  | (19) | (19) | (1)
Total comprehensive income |  | 12,410 |  |  |  | 11,647 | [1] | (45) | 11,602 | 808
Contributions |  |  |  |  |  |  |  |  |  |
Capital contribution, shares |  |  | 12,756,000 |  |  |  |  |  |  |
Capital contribution |  | 13,551 | $ 12,756 | $ 795 |  |  |  |  | 13,551 |
Total transactions with owners of the company, shares |  |  | 12,756,000 |  |  |  |  |  |  |
Total transactions with owners of the Company |  | 13,551 | $ 12,756 | 795 |  |  |  |  | 13,551 |
Ending balance (shares) at Mar. 31, 2023 |  |  | 102,756,000 |  |  |  |  |  |  |
Ending balance at Mar. 31, 2023 |  | 34,143 |  | 795 |  | (68,929) |  | (2,188) | 32,434 | 1,709
Ending balance at Mar. 31, 2023 |  |  | $ 102,756 |  |  |  |  |  |  |
Total comprehensive income for the period: |  |  |  |  |  |  |  |  |  |
Profit for the period |  | 2,375 |  |  |  | 1,867 | [1] |  | 1,867 | 508
Other comprehensive income |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments |  | (610) |  |  |  |  |  | (548) | (548) | (62)
Defined benefit plan remeasurements |  | (9) |  |  |  |  |  | (9) | (9) |
Total comprehensive income |  | 1,756 |  |  |  | 1,867 | [1] | (557) | 1,310 | 446
Ending balance (shares) at Jun. 15, 2023 |  |  | 102,756,000 |  |  |  |  |  |  |
Ending balance at Jun. 15, 2023 |  | 35,899 |  | 795 |  | (67,062) |  | (2,745) | 33,744 | 2,155
Ending balance at Jun. 15, 2023 |  |  | $ 102,756 |  |  |  |  |  |  |
Total comprehensive income for the period: |  |  |  |  |  |  |  |  |  |
Profit for the period |  | 82,088 |  |  |  |  |  |  |  |
Other comprehensive income |  |  |  |  |  |  |  |  |  |
Defined benefit plan remeasurements |  | (33) |  |  |  |  |  |  |  |
Total comprehensive income |  | $ 80,354 |  |  |  |  |  |  |  |
Ending balance (shares) at Mar. 31, 2024 |  | 36,900,000 | 36,900,000 |  |  |  |  |  |  |
Ending balance at Mar. 31, 2024 |  | $ 80,354 |  | 67,648 |  | 13,818 |  | (4,441) | 77,029 | 3,325
Ending balance at Mar. 31, 2024 |  |  | $ 4 |  |  |  |  |  |  |
Beginning balance (shares) at Jun. 16, 2023 | [1] |  | 36,900,000 |  |  |  |  |  |  |
Beginning balance at Jun. 16, 2023 | [1] |  |  | 67,648 |  | (67,062) |  | (2,745) | (2,155) | 2,155
Beginning balance at Jun. 16, 2023 | [1] |  | $ 4 |  |  |  |  |  |  |
Total comprehensive income for the period: |  |  |  |  |  |  |  |  |  |
Profit for the period |  | 82,088 |  |  |  | 80,880 |  |  | 80,880 | 1,208
Other comprehensive income |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments |  | (1,701) |  |  |  |  |  | (1,665) | (1,665) | (36)
Defined benefit plan remeasurements |  | (33) |  |  |  |  |  | (31) | (31) | (2)
Total comprehensive income |  | $ 80,354 |  |  |  | 80,880 |  | (1,696) | 79,184 | 1,170
Ending balance (shares) at Mar. 31, 2024 |  | 36,900,000 | 36,900,000 |  |  |  |  |  |  |
Ending balance at Mar. 31, 2024 |  | $ 80,354 |  | 67,648 |  | 13,818 |  | (4,441) | 77,029 | 3,325
Ending balance at Mar. 31, 2024 |  |  | $ 4 |  |  |  |  |  |  |
Total comprehensive income for the period: |  |  |  |  |  |  |  |  |  |
Profit for the period |  | 46,977 |  |  |  | 44,816 |  |  | 44,816 | 2,161
Other comprehensive income |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments |  | 2,258 |  |  |  |  |  | 2,046 | 2,046 | 212
Defined benefit plan remeasurements |  | (2) |  |  |  |  |  | (2) | (2) |
Total comprehensive income |  | 49,233 |  |  |  | 44,816 |  | 2,044 | 46,860 | 2,373
Contributions |  |  |  |  |  |  |  |  |  |
Conversion of convertible notes, shares |  |  | 1,845,000 |  |  |  |  |  |  |
Conversion of convertible notes |  | 5,000 |  | 5,000 | [2] |  |  |  | 5,000 |
Total transactions with owners of the company, shares |  |  | 1,845,000 |  |  |  |  |  |  |
Total transactions with owners of the Company |  | $ 5,000 |  | 5,000 |  |  |  |  | 5,000 |
Ending balance (shares) at Mar. 31, 2025 |  | 38,745,000 | 38,745,000 |  |  |  |  |  |  |
Ending balance at Mar. 31, 2025 |  | $ 134,587 |  | $ 72,648 |  | $ 58,634 |  | $ (2,397) | $ 128,889 | $ 5,698
Ending balance at Mar. 31, 2025 |  |  | $ 4 |  |  |  |  |  |  |
[1] | ** The bargain purchase gain of $49.4 M was excluded from the opening balance of the Successor’s equity on June 16, 2023 as it was included in the net profit of the Successor for the period from June 16, 2023 to March 31, 2024.
[2] | On February 5, 2024 and February 9, 2024, the Successor entered into the convertible note agreements (the “Convertible Note Agreements”) with RFWM VCC — RF Dynamic Fund and Vielink Asia Pte Ltd (the “holders”) respectively for a total principal sum of $5,000,000 at a 10% cumulative simple interest per annum effective on April 5, 2024. On September 30, 2024, pursuant to the convertible note agreements, the holders converted the total principal amount of $5,000,000 of the notes issued into 750 Ordinary Shares of the Successor (1,845,000 Ordinary Shares after considering the Company's reorganization process on October 23, 2024 to facilitate the initial public offering). Information about the events impacting the share capital is disclosed in Note 13.

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