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v3.25.2

Leases (Tables) | 12 Months Ended
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Mar. 31, 2025
Disclosure of quantitative information about leases for lessee [abstract] |
Summary of Right-of-use Assets | i) Right-of-use assets
|  | Total |
|  | US$’000 |
Successor |  |  |
Carrying Amounts: |  |  |
As at June 16, 2023 |  |  | 5,582 |
Additions |  |  | 144 |
Disposals |  |  | (1,084 | )
Depreciation |  |  | (1,030 | )
Effect of movements in exchange rates |  |  | (63 | )
As at March 31, 2024 |  |  | 3,549 |
Additions |  |  | 7,486 |
Disposals |  |  | (1,599 | )
Depreciation |  |  | (1,412 | )
Effect of movements in exchange rates |  |  | 62 |
As at March 31, 2025 |  |  | 8,086 |
|  | Total |
|  | US$’000 |
Predecessor |  |  |
Carrying Amounts: |  |  |
As at April 1, 2023 |  |  | 5,855 |
Depreciation |  |  | (140 | )
Effect of movements in exchange rates |  |  | (133 | )
As at June 15, 2023 |  |  | 5,582 |
Summary of Lease liabilities | ii) Lease liabilities
|  | Successor |  |  | Successor |
|  | As of March 31, 2025 |  |  | As of March 31, 2024 |
|  | US$’000 |  |  | US$’000 |
Lease liabilities – current |  |  | 1,187 |  |  |  | 741 |
Lease liabilities – non-current |  |  | 6,096 |  |  |  | 1,843 |
Total lease liabilities |  |  | 7,283 |  |  |  | 2,584 |
Summary of Amounts Recognized in Profit or Loss | iii) 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 |
Depreciation charge for right-of-use assets |  |  | (1,412 | ) |  |  | (1,030 | ) |  |  | (140 | ) |  |  | (1,432 | )
Interest on lease liabilities |  |  | (221 | ) |  |  | (125 | ) |  |  | (24 | ) |  |  | (146 | )
Expenses relating to short-term lease and low value assets |  |  | (1,769 | ) |  |  | (1,666 | ) |  |  | (390 | ) |  |  | (1,568 | )
Summary of Amounts Recognized in Statement of Cash Flows | iv) Amounts recognized in statements of cash flows
|  | 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 |
Total cash outflow for leases |  |  | 3,292 |  |  |  | 2,615 |  |  |  | 611 |  |  |  | 3,299 |

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