Property, Plant and Equipment

12 Months Ended

Mar. 31, 2025

Disclosure of detailed information about property, plant and equipment [abstract]

Property, Plant and Equipment

10.PROPERTY, PLANT AND EQUIPMENT

Reconciliation of carrying amount

	Land and Buildings			Computer and Office Equipment			Motor Vehicles			Plant and Machinery			Total
	US$’000			US$’000			US$’000			US$’000			US$’000
Successor
Cost:
As at June 16, 2023		20,743			465			255			11,937			33,400
Additions		430			32			75			2,580			3,117
Disposals		(964	)		(44	)		(9	)		(416	)		(1,433	)
Effect of movements in exchange rates		(207	)		(33	)		(6	)		(515	)		(761	)
As at March 31, 2024		20,002			420			315			13,586			34,323
Additions		276			123			26			2,438			2,863
Disposals		(94	)		(10	)		—			(46	)		(150	)
Effect of movements in exchange rates		(4	)		(2	)		—			(13	)		(19	)
As at March 31, 2025		20,180			531			341			15,965			37,017

	Land and Buildings			Computer and Office Equipment			Motor Vehicles			Plant and Machinery			Total
	US$’000			US$’000			US$’000			US$’000			US$’000
Predecessor:
Cost:
As at April 1, 2023		26,862			5,818			315			48,600			81,595
Additions		30			1			—			1,253			1,284
Disposals		(62	)		(14	)		(4	)		(9	)		(89	)
Effect of movements in exchange rates		(274	)		—			—			(806	)		(1,080	)
As at June 15, 2023		26,556			5,805			311			49,038			81,710

	Land and Buildings			Computer and Office Equipment			Motor Vehicles			Plant and Machinery			Total
	US$’000			US$’000			US$’000			US$’000			US$’000
Successor
Accumulated depreciation and impairment    losses:
As at June 16, 2023		—			—			—			—			—
Additions		(901	)		(221	)		(124	)		(2,554	)		(3,800	)
Disposals		633			41			9			120			803
Effect of movements in exchange rates		162			33			6			513			714
As at March 31, 2024		(106	)		(147	)		(109	)		(1,921	)		(2,283	)
Additions		(1,202	)		(79	)		(41	)		(1,389	)		(2,711	)
Disposals		4			10			—			25			39
Effect of movements in exchange rates		(2	)		—			—			(5	)		(7	)
As at March 31, 2025		(1,306	)		(216	)		(150	)		(3,290	)		(4,962	)

	Land and Buildings			Computer and Office Equipment			Motor Vehicles			Plant and Machinery			Total
	US$’000			US$’000			US$’000			US$’000			US$’000
Predecessor
Accumulated depreciation and impairment    losses:
As at April 1, 2023		(15,966	)		(5,520	)		(150	)		(46,476	)		(68,112	)
Additions		(166	)		(6	)		(5	)		(74	)		(251	)
Disposals		62			14			4			19			99
Effect of movements in exchange rates		274			—			—			762			1,036
As at June 15, 2023		(15,796	)		(5,512	)		(151	)		(45,769	)		(67,228	)
Carrying amounts:
As at March 31, 2024 (Successor)		19,896			273			206			11,665			32,040
As at March 31, 2025 (Successor)		18,874			315			191			12,675			32,055

Management reviews the estimated useful lives and residual value of the assets annually in order to determine the amount of depreciation expense to be recorded during any reporting year. The depreciation expense recorded for the Successor for the year ended March 31, 2025, period from June 16, 2023 to March 31, 2024 and the Predecessor period from April 1, 2023 to June 15, 2023 are $2.7 million, $3.8 million and $0.3 million, respectively (2023, as predecessor: $0.91 million).