Property, Plant and Equipment, Net

12 Months Ended

Mar. 31, 2026

Disclosure of detailed information about property, plant and equipment [abstract]

Property, Plant and Equipment, Net

10.PROPERTY, PLANT AND EQUIPMENT, NET

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 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
Additions		228			25			—			861			1,114
Disposals		—			(11	)		(13	)		(154	)		(178	)
Effect of movements in exchange rates		469			(7	)		3			382			847
As at March 31, 2026		20,877			538			331			17,054			38,800

	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 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	)
Additions		(1,478	)		(147	)		(50	)		(3,004	)		(4,679	)
Disposals		—			11			14			91			116
Effect of movements in exchange rates		(150	)		1			—			(591	)		(740	)
As at March 31, 2026		(2,934	)		(351	)		(186	)		(6,794	)		(10,265	)
Carrying amounts:
As at March 31, 2025 (Successor)		18,874			315			191			12,675			32,055
As at March 31, 2026 (Successor)		17,943			187			145			10,260			28,535

Management reviews the estimated useful lives and residual value of the assets annually in order to determine the amount of depreciation expense to be recorded during any reporting year. The depreciation expense recorded for the Successor for the years ended March 31, 2026 and 2025, period from June 16, 2023 to March 31, 2024 and the Predecessor period from April 1, 2023 to June 15, 2023 are $4.7 million, $2.7 million, $3.8 million and $0.3 million, respectively.