Income and Expenses (Tables)

12 Months Ended

Mar. 31, 2025

Analysis of income and expense [abstract]

Summary of Other Income (Expenses), Net

i)Other income/(expenses), net

	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
(Loss)/gain from disposal of property, plant and equipment		(111	)		357			—			18
Gain on bargain purchase		—			49,429			—			—
Loss from foreign exchange		(493	)		(78	)		(190	)		(652	)
Others		850			496			111			627
Total other income/(expenses), net		246			50,204			(79	)		(7	)

Summary of Total Cost of Revenue Includes Expenses of Nature

ii)Expenses by nature

Total cost of revenue includes expenses of the following nature:

	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
Staff expenses and wages		10,674		8,651		1,969		8,816
Contributions to defined contribution plans		514		493		90		529
Depreciation		3,626		4,753		174		2,183
Amortization		22		82		1		3
Net change in inventories for the period		82,006		65,104		5,348		43,122
Supplies and subcontracting costs		17,991		17,737		2,701		2,412
Royalties		6,728		5,889		1,432		6,339
Freight charges		9,494		9,128		447		2,603
Equipment costs		980		732		227		1,002
Premises costs		1,925		1,387		623		2,005
Others		660		569		143		407
Total cost of revenue		134,620		114,525		13,155		69,421

Summary of Total Selling, General and Administrative Expenses Includes Expenses of Nature

Total selling, general and administrative expenses include expenses of the following nature:

	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
Staff expenses and wages		5,262		4,279		1,205		5,328
Contributions to defined contribution plans		544		428		67		322
Depreciation		497		77		217		159
Amortization		62		15		5		16
Legal and professional fees		2,250		2,029		259		1,139
Transportation, travel and accommodation		164		155		36		136
Other operating expenses		343		1,591		1		1,042
Total selling, general and administrative expenses		9,122		8,574		1,790		8,142