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Financial Instruments (Tables) | 12 Months Ended
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Mar. 31, 2025
Disclosure of detailed information about financial instruments [abstract] |
Summary of Information About Exposure To Credit Risk and ECLs For Trade Receivables and Contract Assets | The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets as of March 31, 2025 and 2024:
|  | Gross carrying amount |  |  | Loss allowance |  |  | Credit- impaired
|  | US$’000 |  |  | US$’000 |  |  |
As of March 31, 2025 (Successor) |  |  |  |  |  |  |  |
Current |  |  | 8,773 |  |  |  | — |  |  | No
≤30 days past due |  |  | 4,626 |  |  |  | — |  |  | No
31 – 60 days past due |  |  | 306 |  |  |  | — |  |  | No
61 – 90 days past due |  |  | 8 |  |  |  | — |  |  | No
≥91 days past due |  |  | 861 |  |  |  | — |  |  | No
|  |  | 14,574 |  |  |  | — |  |  |
Credit impaired |  |  |  |  |  |  |  |
Individually impaired |  |  | 124 |  |  |  | 124 |  |  | Yes
|  |  | 14,450 |  |  |  | 124 |  |  |
As of March 31, 2024 (Successor) |  |  |  |  |  |  |  |
Current |  |  | 26,991 |  |  |  | — |  |  | No
≤30 days past due |  |  | 5,284 |  |  |  | — |  |  | No
31 – 60 days past due |  |  | 883 |  |  |  | — |  |  | No
61 – 90 days past due |  |  | 408 |  |  |  | — |  |  | No
≥91 days past due |  |  | 115 |  |  |  | — |  |  | No
|  |  | 33,681 |  |  |  | — |  |  |
Credit impaired |  |  |  |  |  |  |  |
Individually impaired |  |  | 3 |  |  |  | 3 |  |  | Yes
|  |  | 33,678 |  |  |  | 3 |  |  |
Summary of Allowance for Impairment in Respect of Trade Receivables and Contract Assets | The movement in the allowance for impairment in respect of trade receivables and contract assets during the year was as follows:
|  | Successor |  |  | Successor |  |  | 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 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
At beginning of period |  |  | 3 |  |  |  | 6 |  |  |  | 6 |
Impairment loss recognized |  |  | 121 |  |  |  | — |  |  |  | — |
Reversal of impairment |  |  | — |  |  |  | (3 | ) |  |  | — |
At end of period |  |  | 124 |  |  |  | 3 |  |  |  | 6 |
Summary of Contractual Maturities of Financial Liabilities | The following are the remaining contractual maturities of financial liabilities, including estimated interest payments and excluding the impact of netting agreements:
For the years ending March 31, |  | 2026 |  |  | 2027 |  |  | 2028 |  |  | 2029 |  |  | 2030 |  |  | Thereafter |  |  | Total |
2025 |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 15,070 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 15,070 |
Lease obligation |  |  | 1,489 |  |  |  | 1,342 |  |  |  | 747 |  |  |  | 522 |  |  |  | 506 |  |  |  | 4,790 |  |  |  | 9,396 |
Total contractual obligations |  |  | 16,559 |  |  |  | 1,342 |  |  |  | 747 |  |  |  | 522 |  |  |  | 506 |  |  |  | 4,790 |  |  |  | 24,466 |
For the years ending March 31, |  | 2025 |  |  | 2026 |  |  | 2027 |  |  | 2028 |  |  | 2029 |  |  | Thereafter |  |  | Total |
2024 |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 47,535 |  |  |  | 5,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 52,535 |
Loans and borrowings |  |  | 6,504 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,504 |
Lease obligation |  |  | 933 |  |  |  | 533 |  |  |  | 371 |  |  |  | 131 |  |  |  | 131 |  |  |  | 1,144 |  |  |  | 3,243 |
Total contractual obligations |  |  | 54,972 |  |  |  | 5,533 |  |  |  | 371 |  |  |  | 131 |  |  |  | 131 |  |  |  | 1,144 |  |  |  | 62,282 |
Summary of Foreign Currency Exposure | The foreign currency exposure in IDR is as follows based on notional amounts:
|  | Successor |  |  | Successor |
|  | As of March 31, 2025 |  |  | As of March 31, 2024 |
|  | US$’000 |  |  | US$’000 |
Trade receivables |  |  | 1,377 |  |  |  | 1,953 |
Cash and cash equivalents |  |  | 5,709 |  |  |  | 7,747 |
Trade payables |  |  | (725 | ) |  |  | (2,253 | )
Net exposure |  |  | 6,361 |  |  |  | 7,447 |
Summary of Effect of Changes in Foreign Exchange Rates | A reasonably possible strengthening (weakening) of the US dollar, as indicated below, against the IDR at March 31, and a possible strengthening (weakening) of the local non-USD functional currencies against the USD, would have increased and (decreased) profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecasted sales and purchases.
|  | Successor |  |  | Successor |
|  | As of March 31, 2025 |  |  | As of March 31, 2024 |
|  | US$’000 |  |  | US$’000 |
March 31 |  |  |  |  |  |
USD (10% strengthening) |  |  | 59 |  |  |  | (193 | )
IDR (10% strengthening) |  |  | (636 | ) |  |  | (419 | )
March 31 |  |  |  |  |  |
USD (10% weakening) |  |  | (59 | ) |  |  | 193 |
IDR (10% weakening) |  |  | 636 |  |  |  | 419 |
Summary of Categories of Financial Instruments | The carrying amounts of each of the categories of financial instruments as at the end of the financial years are as follows:
|  | Successor |  |  | Successor |
|  | As of March 31, 2025 |  |  | As of March 31, 2024 |
|  | US$’000 |  |  | US$’000 |
Financial assets at amortized cost |  |  |  |  |  |
Trade receivables and other assets* |  |  | 14,201 |  |  |  | 33,441 |
Cash and cash equivalents |  |  | 72,950 |  |  |  | 43,470 |
|  |  | 87,151 |  |  |  | 76,911 |
Financial liabilities at amortized cost |  |  |  |  |  |
Trade and other payables |  |  | 15,070 |  |  |  | 52,535 |
Loans and borrowings |  |  | — |  |  | 6,504** |
|  |  | 15,070 |  |  |  | 59,039 |
* Excluding prepayments, goods and services tax receivable, net and deferred offering costs. ** The loan amount of $6.5 million included an accrued interest of $0.7 million under the terms of the loan.

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