XML 82 R45.htm IDEA: XBRL DOCUMENT v3.25.2
Property, Plant and Equipment (Tables)
12 Months Ended
Mar. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract]  
Summary of Reconciliation of Carrying Amount

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