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CONSOLIDATED STATEMENTS OF FINANCIAL POSITIONS - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Current assets:    
Cash and cash equivalents $ 151,985 $ 72,950
Restricted cash, current 1,977 1,692
Trade receivables, net 18,955 13,467
Contract assets 1,732 983
Inventories, net 17,155 32,546
Prepayment and other current assets 4,441 1,646
Loan due from a related party 1,984 1,584
Total Current Assets 198,229 124,868
Non-current assets:    
Restricted cash, non-current 340 1,189
Right-of-use assets, net 7,111 8,086
Property, plant and equipment, net 28,535 32,055
Intangible assets, net 494 42
Deferred tax assets 2,125 2,938
Prepayment and other non-current assets 306 1,327
Total Non-Current Assets 38,911 45,637
Total Assets 237,140 170,505
Current Liabilities:    
Trade payables and other liablities 27,355 15,070
Tax payable 1,058 8,200
Lease liabilities, current 1,374 1,187
Total Current Liabilities 29,787 24,457
Non-current Liabilities:    
Employee benefits obligation 1,326 827
Lease liabilities, non-current 5,067 6,096
Deferred tax liabilities 3,496 4,217
Provisions 73 321
Total Non-Current Liabilities 9,962 11,461
Total Liabilities 39,749 35,918
Equity    
Share capital 4 4
Share premium 100,999 72,648
Retained earnings 90,842 58,634
Accumulated other comprehensive loss (2,202) (2,397)
Equity attributable to Shareholders of the Company 189,643 128,889
Non-controlling interests 7,748 5,698
Total equity 197,391 134,587
Total liabilities and equity $ 237,140 $ 170,505