Intangible Assets, Net

12 Months Ended

Mar. 31, 2026

Intangible assets and goodwill [abstract]

Intangible Assets, Net

11.INTANGIBLE ASSETS, NET

Reconciliation of carrying amount

	Software			Other intangible assets		Total
	US$’000			US$’000		US$’000
Successor
Cost:
As at March 31, 2024		1,444			57		1,501
Disposals		(24	)		—		(24	)
As at March 31, 2025		1,420			57		1,477
Additions		523			—		523
Effect of movements in exchange rates		28			—		28
As at March 31, 2026		1,971			57		2,028

	Software			Other intangible assets			Total
	US$’000			US$’000			US$’000
Successor
Accumulated amortization and impairment losses:
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	)
Additions		(65	)		(2	)		(67	)
Effect of movements in exchange rates		(32	)		—			(32	)
As at March 31, 2026		(1,481	)		(53	)		(1,534	)
Carrying amounts:
At March 31, 2025 (Successor)		36			6			42
At March 31, 2026 (Successor)		490			4			494

The amortization of intangible assets is predominantly included in “selling, general and administrative” expenses with the remaining recognized in "cost of revenue".