Intangible Assets (Tables)

12 Months Ended

Mar. 31, 2025

Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]

Summary of Reconciliation of Carrying Amount

Reconciliation of carrying amount

	Software			Other intangible assets		Total
	US$’000			US$’000		US$’000
Successor
Cost:
As at June 16, 2023		1,495			57		1,552
Additions		11			—		11
Disposals		(10	)		—		(10	)
Effect of movements in exchange rates		(52	)		—		(52	)
As at March 31, 2024		1,444			57		1,501
Disposals		(24	)		—		(24	)
As at March 31, 2025		1,420			57		1,477

	Software		Other intangible assets		Total
	US$’000		US$’000		US$’000
Predecessor
Cost:
As at April 1, 2023 and June 15, 2023		1,386		45		1,431

	Software			Other intangible assets			Total
	US$’000			US$’000			US$’000
Successor
Accumulated amortization and impairment losses:
As at June 16, 2023		(1,300	)		(36	)		(1,336	)
Additions		(90	)		(7	)		(97	)
Disposals		10			—			10
Effect of movements in exchange rates		49			(1	)		48
As at March 31, 2024		(1,331	)		(44	)		(1,375	)
Additions		(77	)		(7	)		(84	)
Disposals		24			—			24
As at March 31, 2025		(1,384	)		(51	)		(1,435	)

	Software			Other intangible assets			Total
	US$’000			US$’000			US$’000
Predecessor
Accumulated amortization and impairment losses:
As at April 1, 2023		(1,297	)		(35	)		(1,332	)
Additions		(4	)		(2	)		(6	)
Effect of movements in exchange rates		1			1			2
As at June 15, 2023		(1,300	)		(36	)		(1,336	)
Carrying amounts:
At March 31, 2024 (Successor)		113			13			126
At March 31, 2025 (Successor)		36			6			42