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v3.25.2

Property, Plant and Equipment - Summary of Reconciliation of Carrying Amount (Detail) - USD ($) $ in Thousands | 2 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 15, 2023 | Mar. 31, 2024 | Mar. 31, 2025
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance |  |  | $ 32,040
Ending balance |  | $ 32,040 | 32,055
Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | $ 81,595 | 33,400 | 34,323
Additions | 1,284 | 3,117 | 2,863
Disposals | (89) | (1,433) | (150)
Effect of movements in exchange rates | (1,080) | (761) | (19)
Ending balance | 81,710 | 34,323 | 37,017
Accumulated Depreciation and Impairment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (68,112) | 0 | (2,283)
Additions | (251) | (3,800) | (2,711)
Disposals | 99 | 803 | 39
Effect of movements in exchange rates | 1,036 | 714 | (7)
Ending balance | (67,228) | (2,283) | (4,962)
Land and Buildings |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance |  |  | 19,896
Ending balance |  | 19,896 | 18,874
Land and Buildings | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 26,862 | 20,743 | 20,002
Additions | 30 | 430 | 276
Disposals | (62) | (964) | (94)
Effect of movements in exchange rates | (274) | (207) | (4)
Ending balance | 26,556 | 20,002 | 20,180
Land and Buildings | Accumulated Depreciation and Impairment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (15,966) | 0 | (106)
Additions | (166) | (901) | (1,202)
Disposals | 62 | 633 | 4
Effect of movements in exchange rates | 274 | 162 | (2)
Ending balance | (15,796) | (106) | (1,306)
Computer and Office Equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance |  |  | 273
Ending balance |  | 273 | 315
Computer and Office Equipment | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 5,818 | 465 | 420
Additions | 1 | 32 | 123
Disposals | (14) | (44) | (10)
Effect of movements in exchange rates |  | (33) | (2)
Ending balance | 5,805 | 420 | 531
Computer and Office Equipment | Accumulated Depreciation and Impairment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (5,520) | 0 | (147)
Additions | (6) | (221) | (79)
Disposals | 14 | 41 | 10
Effect of movements in exchange rates |  | 33 |
Ending balance | (5,512) | (147) | (216)
Motor Vehicles |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance |  |  | 206
Ending balance |  | 206 | 191
Motor Vehicles | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 315 | 255 | 315
Additions |  | 75 | 26
Disposals | (4) | (9) |
Effect of movements in exchange rates |  | (6) |
Ending balance | 311 | 315 | 341
Motor Vehicles | Accumulated Depreciation and Impairment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (150) | 0 | (109)
Additions | (5) | (124) | (41)
Disposals | 4 | 9 |
Effect of movements in exchange rates |  | 6 |
Ending balance | (151) | (109) | (150)
Plant and Machinery |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance |  |  | 11,665
Ending balance |  | 11,665 | 12,675
Plant and Machinery | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | 48,600 | 11,937 | 13,586
Additions | 1,253 | 2,580 | 2,438
Disposals | (9) | (416) | (46)
Effect of movements in exchange rates | (806) | (515) | (13)
Ending balance | 49,038 | 13,586 | 15,965
Plant and Machinery | Accumulated Depreciation and Impairment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
Beginning balance | (46,476) | 0 | (1,921)
Additions | (74) | (2,554) | (1,389)
Disposals | 19 | 120 | 25
Effect of movements in exchange rates | 762 | 513 | (5)
Ending balance | $ (45,769) | $ (1,921) | $ (3,290)

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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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