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Leases (Tables)
12 Months Ended
Mar. 31, 2025
Disclosure of quantitative information about leases for lessee [abstract]  
Summary of Right-of-use Assets
i)
Right-of-use assets

 

 

 

Total

 

 

 

US$’000

 

Successor

 

 

 

Carrying Amounts:

 

 

 

As at June 16, 2023

 

 

5,582

 

Additions

 

 

144

 

Disposals

 

 

(1,084

)

Depreciation

 

 

(1,030

)

Effect of movements in exchange rates

 

 

(63

)

As at March 31, 2024

 

 

3,549

 

Additions

 

 

7,486

 

Disposals

 

 

(1,599

)

Depreciation

 

 

(1,412

)

Effect of movements in exchange rates

 

 

62

 

As at March 31, 2025

 

 

8,086

 

 

 

 

Total

 

 

 

US$’000

 

Predecessor

 

 

 

Carrying Amounts:

 

 

 

As at April 1, 2023

 

 

5,855

 

Depreciation

 

 

(140

)

Effect of movements in exchange rates

 

 

(133

)

As at June 15, 2023

 

 

5,582

 

Summary of Lease liabilities
ii)
Lease liabilities

 

 

Successor

 

 

Successor

 

 

As of
March 31,
2025

 

 

As of
March 31,
2024

 

 

US$’000

 

 

US$’000

 

Lease liabilities – current

 

 

1,187

 

 

 

741

 

Lease liabilities – non-current

 

 

6,096

 

 

 

1,843

 

Total lease liabilities

 

 

7,283

 

 

 

2,584

 

Summary of Amounts Recognized in Profit or Loss
iii)
Amounts recognized in 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

 

Depreciation charge for right-of-use assets

 

 

(1,412

)

 

 

(1,030

)

 

 

(140

)

 

 

(1,432

)

Interest on lease liabilities

 

 

(221

)

 

 

(125

)

 

 

(24

)

 

 

(146

)

Expenses relating to short-term lease and low
   value assets

 

 

(1,769

)

 

 

(1,666

)

 

 

(390

)

 

 

(1,568

)

Summary of Amounts Recognized in Statement of Cash Flows
iv)
Amounts recognized in statements of cash flows

 

 

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

 

Total cash outflow for leases

 

 

3,292

 

 

 

2,615

 

 

 

611

 

 

 

3,299