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Equity Method Investments | 12 Months Ended
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Mar. 31, 2025
Disclosure of reserves within equity [abstract] |
Equity Method Investments | 12. EQUITY METHOD INVESTMENTS
|  | Successor |  |  | Successor |  |  | Predecessor |
|  | As of March 31, 2025 |  |  | As of March 31, 2024 |  |  | As of March 31, 2023 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Opening balance |  |  | — |  |  |  | — |  |  |  | 10,748 |
Share of associates’ profits during the year |  |  | — |  |  |  | — |  |  |  | 3,427 |
Dividends received from associates during the year |  |  | — |  |  |  | — |  |  |  | (3,402 | )
De-recognition of equity method investments upon disposal of associates |  |  | — |  |  |  | — |  |  |  | (10,773 | )
|  |  | — |  |  |  | — |  |  |  | — |
In the financial year ended March 31, 2023, the Predecessor entered into agreements to dispose of its entire interests in its associates for a total cash consideration of $11.6 million to Sumitomo Corporation. The divestments of SC Tubular Solutions (B) Sdn. Bhd. and VAM® BRN Sdn. Bhd. were completed on February 16, 2023 and March 14, 2023, respectively and the share of associates’ profits received amounted to $3.4 million. The transactions were conducted between entities under common control as OMS Holdings Pte. Ltd. was a wholly owned subsidiary of Sumitomo Corporation upon the time of the disposal. Therefore, the transactions were accounted for under historical value and the additional payment of $0.8 million over the carrying value of the equity method investments was recognized as a capital injection from Sumitomo Corporation into the Predecessor.

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