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CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME - USD ($) $ in Thousands | 3 Months Ended | 10 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 15, 2023 | Mar. 31, 2024 | Mar. 31, 2025 | Mar. 31, 2023
Income statement [line items] |  |  |  |
Total revenue | $ 18,182 | $ 163,267 | $ 203,607 | $ 97,462
Cost of sales | (13,155) | (114,525) | (134,620) | (69,421)
Gross profit | 5,027 | 48,742 | 68,987 | 28,041
Selling, general and administrative expenses | (1,790) | (8,574) | (9,122) | (8,142)
Operating profit | 3,237 | 40,168 | 59,865 | 19,899
Bargain purchase gain |  | 49,429 |  |
Total other income/(expenses), net | (79) | 50,204 | 246 | (7)
Total finance income | 74 | 55 | 339 | 236
Total finance cost | (200) | (915) | (284) | (1,943)
Share of profit of equity method investments |  |  |  | 3,427
Profit before tax | 3,032 | 89,512 | 60,166 | 21,612
Income tax expense | (657) | (7,424) | (13,189) | (9,190)
Net profit | 2,375 | 82,088 | 46,977 | 12,422
Other comprehensive income: |  |  |  |
Foreign currency translation differences | (610) | (1,701) | 2,258 | 8
Changes resulting from actuarial remeasurement of employee benefits oligation | (9) | (33) | (2) | (20)
Other comprehensive income, net of tax | (619) | (1,734) | 2,256 | (12)
Total comprehensive income | 1,756 | 80,354 | 49,233 | 12,410
Net profit attributable to: |  |  |  |
Shareholders of the Company | 1,867 | 80,880 | 44,816 | 11,647
Non-controlling interests | 508 | 1,208 | 2,161 | 775
Total comprehensive income attributable to: |  |  |  |
Shareholders of the Company | 1,310 | 79,184 | 46,860 | 11,602
Non-controlling interests | 446 | $ 1,170 | $ 2,373 | $ 808
Basic weighted-average shares outstanding |  | 36,900,000 | 37,822,500 | 15,000
Diluted weighted-average shares outstanding |  | 36,900,000 | 37,822,500 | 15,000
Basic earnings per share (as adjusted) |  | $ 2.19 | $ 1.18 | $ 5,291.07
Diluted earnings per share (as adjusted) |  | $ 2.19 | $ 1.18 | $ 5,291.07
Third parties |  |  |  |
Income statement [line items] |  |  |  |
Total revenue | 16,967 | $ 163,267 | $ 203,607 | $ 93,734
Cost of sales | (13,080) | (114,525) | (134,620) | (68,628)
Total other income/(expenses), net | (108) | 775 | 246 | (176)
Total finance income | 9 | 55 | 339 | 32
Total finance cost | (38) | (915) | (284) | (184)
Related Parties |  |  |  |
Income statement [line items] |  |  |  |
Total revenue | 1,215 |  |  | 3,728
Cost of sales | (75) |  |  | (793)
Total other income/(expenses), net | 29 |  |  | 169
Total finance income | 65 |  |  | 204
Total finance cost | $ (162) |  |  | $ (1,759)

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