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CONSOLIDATED STATEMENTS OF FINANCIAL POSITIONS - USD ($)
$ in Thousands
Mar. 31, 2025
Mar. 31, 2024
Current assets:    
Cash and cash equivalents $ 72,950 $ 43,470
Restricted cash, current 1,692 1,593
Trade receivables 13,467 31,948
Contract assets 983 1,730
Inventories 32,546 30,689
Prepayment and other current assets 1,646 3,067
Amount due from a related party 1,584 1,585
Total Current Assets 124,868 114,082
Non-current assets:    
Restricted cash, non-current 1,189 367
Right-of-use assets 8,086 3,549
Property, plant and equipment 32,055 32,040
Intangible assets 42 126
Deferred tax assets, net 2,938 2,574
Prepayment and other non-current assets 1,327 694
Total Non-Current Assets 45,637 39,350
Total Assets 170,505 153,432
Current Liabilities:    
Trade and other payables 15,070 47,535
Loans and borrowings, current   6,504
Tax payable 8,200 6,669
Lease liabilities, current 1,187 741
Total Current Liabilities 24,457 61,449
Non-current Liabilities:    
Employee benefits obligation 827 751
Lease liabilities, non-current 6,096 1,843
Deferred tax liabilities, net 4,217 3,684
Other payables, non-current 0 5,000
Provisions 321 351
Total Non-Current Liabilities 11,461 11,629
Total Liabilities 35,918 73,078
Equity    
Share capital 4 4
Share premium 72,648 67,648
Retained earnings 58,634 13,818
Accumulated other comprehensive loss (2,397) (4,441)
Equity attributable to Shareholders of the Company 128,889 77,029
Non-controlling interests 5,698 3,325
Total equity 134,587 80,354
Total liabilities and equity $ 170,505 $ 153,432