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Income Tax Expenses - Summary of Reconciliation of Effective Tax Rate (Details) - USD ($) $ in Thousands | 3 Months Ended | 10 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 15, 2023 | Mar. 31, 2024 | Mar. 31, 2025 | Mar. 31, 2023
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |
Computed tax expense with Singapore statutory tax rate (Percentage) | 17.00% | 17.00% | 17.00% | 17.00%
Impact of different tax rate in other jurisdiction (Percentage) | 3.59% | (7.67%) | 3.67% | 2.49%
Tax effect of unrecognized loss (Percentage) |  |  |  | 0.02%
Tax adjustment of previous years (Percentage) |  | (1.29%) | 1.50% | (1.06%)
Income not subject to tax (Percentage) |  | (0.20%) | (0.30%) | (12.59%)
Non-deductible expenses (Percentage) | 1.45% | 0.52% | 0.17% | 33.64%
Deferred tax assets not recognized (Percentage) |  | 0.02% | 0.01% |
Others (Percentage) | (0.36%) | (0.09%) | (0.11%) |
Tax effect on change in valuation allowance (Percentage) |  |  |  | 3.01%
Total average effective tax rate (Percentage) | 21.68% | 8.29% | 21.92% | 42.51%
Profit before tax | $ 3,032 | $ 89,512 | $ 60,166 | $ 21,612
Computed tax expense with Singapore statutory tax rate | 515 | 15,218 | 10,228 | 3,674
Impact of different tax rate in other jurisdiction | 109 | (6,865) | 2,209 | 539
Tax effect of unrecognized loss |  |  |  | 5
Tax adjustment of previous years |  | (1,156) | 902 | (229)
Income not subject to tax |  | (181) | (179) | (2,721)
Non-deductible expenses | 44 | 468 | 101 | 7,271
Deferred tax assets not recognized |  | 17 | 6 |
Others | (11) | (77) | (66) |
Tax effect on change in valuation allowance |  |  |  | 651
Income tax expenses | $ 657 | $ 7,424 | $ 13,189 | $ 9,190

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- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2024-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_h&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_79&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 + Details
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