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Income and Expenses | 12 Months Ended
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Mar. 31, 2025
Analysis of income and expense [abstract] |
Income and Expenses | 20. INCOME AND EXPENSES i) Other income/(expenses), net
|  | Successor |  |  | Successor |  |  | Predecessor |  |  | 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 |  |  | For the year ended March 31, 2023 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
(Loss)/gain from disposal of property, plant and equipment |  |  | (111 | ) |  |  | 357 |  |  |  | — |  |  |  | 18 |
Gain on bargain purchase |  |  | — |  |  |  | 49,429 |  |  |  | — |  |  |  | — |
Loss from foreign exchange |  |  | (493 | ) |  |  | (78 | ) |  |  | (190 | ) |  |  | (652 | )
Others |  |  | 850 |  |  |  | 496 |  |  |  | 111 |  |  |  | 627 |
Total other income/(expenses), net |  |  | 246 |  |  |  | 50,204 |  |  |  | (79 | ) |  |  | (7 | )
ii) Expenses by nature Total cost of revenue includes expenses of the following nature:
|  | Successor |  |  | Successor |  |  | Predecessor |  |  | 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 |  |  | For the year ended March 31, 2023 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Staff expenses and wages |  |  | 10,674 |  |  |  | 8,651 |  |  |  | 1,969 |  |  |  | 8,816 |
Contributions to defined contribution plans |  |  | 514 |  |  |  | 493 |  |  |  | 90 |  |  |  | 529 |
Depreciation |  |  | 3,626 |  |  |  | 4,753 |  |  |  | 174 |  |  |  | 2,183 |
Amortization |  |  | 22 |  |  |  | 82 |  |  |  | 1 |  |  |  | 3 |
Net change in inventories for the period |  |  | 82,006 |  |  |  | 65,104 |  |  |  | 5,348 |  |  |  | 43,122 |
Supplies and subcontracting costs |  |  | 17,991 |  |  |  | 17,737 |  |  |  | 2,701 |  |  |  | 2,412 |
Royalties |  |  | 6,728 |  |  |  | 5,889 |  |  |  | 1,432 |  |  |  | 6,339 |
Freight charges |  |  | 9,494 |  |  |  | 9,128 |  |  |  | 447 |  |  |  | 2,603 |
Equipment costs |  |  | 980 |  |  |  | 732 |  |  |  | 227 |  |  |  | 1,002 |
Premises costs |  |  | 1,925 |  |  |  | 1,387 |  |  |  | 623 |  |  |  | 2,005 |
Others |  |  | 660 |  |  |  | 569 |  |  |  | 143 |  |  |  | 407 |
Total cost of revenue |  |  | 134,620 |  |  |  | 114,525 |  |  |  | 13,155 |  |  |  | 69,421 |
Total selling, general and administrative expenses include expenses of the following nature:
|  | Successor |  |  | Successor |  |  | Predecessor |  |  | 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 |  |  | For the year ended March 31, 2023 |
|  | US$’000 |  |  | US$’000 |  |  | US$’000 |  |  | US$’000 |
Staff expenses and wages |  |  | 5,262 |  |  |  | 4,279 |  |  |  | 1,205 |  |  |  | 5,328 |
Contributions to defined contribution plans |  |  | 544 |  |  |  | 428 |  |  |  | 67 |  |  |  | 322 |
Depreciation |  |  | 497 |  |  |  | 77 |  |  |  | 217 |  |  |  | 159 |
Amortization |  |  | 62 |  |  |  | 15 |  |  |  | 5 |  |  |  | 16 |
Legal and professional fees |  |  | 2,250 |  |  |  | 2,029 |  |  |  | 259 |  |  |  | 1,139 |
Transportation, travel and accommodation |  |  | 164 |  |  |  | 155 |  |  |  | 36 |  |  |  | 136 |
Other operating expenses |  |  | 343 |  |  |  | 1,591 |  |  |  | 1 |  |  |  | 1,042 |
Total selling, general and administrative expenses |  |  | 9,122 |  |  |  | 8,574 |  |  |  | 1,790 |  |  |  | 8,142 |

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