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Business Combination - Summary of Fair Value of Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands |  | 10 Months Ended
--- | --- | ---
Jun. 16, 2023 | Mar. 31, 2024
Disclosure of detailed information about business combination [line items] |  |
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 | $ 49,429

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- Definition The amount recognised as of the acquisition date for contract liabilities assumed in a business combination. [Refer: Contract liabilities; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
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