Employee Benefits Obligation

12 Months Ended

Mar. 31, 2025

16.

EMPLOYEE BENEFITS OBLIGATION

Movement in employee’s retirement benefits


	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
Balance at beginning of period		751			740			716
Expenses charged to statement of profit or loss		156			161			20
Actuarial remeasurement charged to other comprehensive income		2			33			9
Payment during the period		(66	)		(170	)		(3	)
Foreign currency translation effect		(16	)		(13	)		(2	)
Balance as at end of period		827			751			740

ii)

Expenses charged to statement of profit or loss


	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
Current service cost	125			128		11		127
Interest cost	31			33		9		37
Past service cost		—		—		—		(93	)
	156			161		20		71

iii)

Significant actuarial assumptions used in actuarial calculations

iv)

Sensitivity analysis for significant actuarial assumptions

At March 31, 2025, the weighted-average duration of the defined benefits obligation was 15 years (2024: 13 years).