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Earnings Per Share | 12 Months Ended
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Mar. 31, 2025
Earnings per share [abstract] |
Earnings Per Share | 17. EARNINGS PER SHARE The calculation of basic and diluted earnings per share has been based on the following profit attributable to ordinary shareholders and weighted-average number of ordinary shares outstanding. i) Profit attributable to ordinary shareholders (basic and diluted)
|  | Successor |  |  | Successor |
|  | For the year ended March 31, 2025 |  |  | For the period June 16, 2023 through March 31, 2024 |
|  | US$’000 |  |  | US$’000 |
Profit for the period |  |  | 46,977 |  |  |  | 82,088 |
Less: Gain attributable to non-controlling interests |  |  | (2,161 | ) |  |  | (1,208 | )
Profits for the year attributable to shareholders |  |  | 44,816 |  |  |  | 80,880 |
ii) Weighted-average number of ordinary shares (basic and diluted)
|  | Successor |  |  | Successor |
|  | For the year ended March 31, 2025 |  |  | For the period June 16, 2023 through March 31, 2024* |
Issued ordinary shares at the beginning of year/period |  |  | 36,900,000 |  |  |  | 36,900,000 |
Effect of conversion of convertible notes |  |  | 922,500 |  |  |  | — |
Weighted-average number of ordinary shares at the end of year/period |  |  | 37,822,500 |  |  |  | 36,900,000 |
* The shares and per share information are presented on a retrospective basis to reflect the Share Reorganization as disclosed under Note 15. iii) Earnings per share (basic and diluted)
|  | Successor |  |  | Successor |
|  | For the year ended March 31, 2025 |  |  | For the period June 16, 2023 through March 31, 2024 |
|  | US$ |  |  | US$ |
Basic and diluted earnings per share attributable to shareholders (as adjusted) |  |  | 1.18 |  |  |  | 2.19 |
Correction of Error The Successor previously calculated the basic and diluted earnings per share attributable to shareholders by using the number of 15,000 as the basic and diluted weighted-average shares outstanding and presented the basic and diluted earnings per share attributable to the shareholders of $5,291.07. As disclosed under Note 15, the Successor completed the Share Reorganization on October 23, 2024. The Successor made an adjustment for a correction in the calculation of earnings per share for the period from June 16, 2023 through March 31, 2024, whereby the Successor retrospectively applied the 36,900,000 shares as the denominator. After the correction of such error, the basic and diluted earnings per share attributable to shareholders was $2.19 for the period from June 16, 2023 through March 31, 2024.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2024-03-27 + Details
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