Trade Receivables, Net

12 Months Ended

Mar. 31, 2026

Trade and other receivables [abstract]

Trade Receivables, Net

6.TRADE RECEIVABLES, NET

	Successor			Successor
	As of March 31, 2026			As of March 31, 2025
	US$’000			US$’000
Trade receivables		18,998			13,591
Less: Allowance for expected credit losses		(43	)		(124	)
Total trade receivables, net		18,955			13,467

i)Trade receivables

Trade receivables are non-interest bearing and are generally on terms of 30 to 90 days. No interest is charged on the outstanding balances.

ii)Financial risk management

The exposure of trade receivables to credit and market risks, and impairment losses for trade receivables are disclosed in Note 23.