Loans and Borrowings

12 Months Ended

Mar. 31, 2026

Disclosure of detailed information about borrowings [abstract]

13.

LOANS AND BORROWINGS

Terms and debt repayment schedule

          
         Successor

         Successor

          
         Original 
Currency

         Year of 
Maturity

         Interest 
rate

         As of
March 31,
2026

         As of
March 31,
2025

Lease liabilities

USD/MYR/
SAR/THB/
BND

2027 to
2040

2.84% to
8.00%

6,441

7,283

ii)

Reconciliation of movements of liabilities to cash flows arising from financing activities


	Loans and Borrowings			Lease liabilities (See Note 9)			Total
	US$’000			US$’000			US$’000
Successor
As at March 31, 2024		6,504			2,584			9,088
Changes from financing cash flows
Repayment of loans and borrowings		(6,504	)		—			(6,504	)
Interest paid		(32	)		(221	)		(253	)
Payment of lease liabilities		—			(1,302	)		(1,302	)
Total changes from financing cash flows		(6,536	)		(1,523	)		(8,059	)
Effect of changes in foreign exchange rates		—			114			114
Other changes liability-related
Recognition of lease liabilities		—			7,486			7,486
Termination of lease liabilities		—			(1,599	)		(1,599	)
Interest expenses		32			221			253
Total liability-related other changes		32			6,222			6,254
As at March 31, 2025		—			7,283			7,283
Changes from financing cash flows
Interest paid		—			(347	)		(347	)
Payment of lease liabilities		—			(1,468	)		(1,468	)
Total changes from financing cash flows		—			(1,815	)		(1,815	)
Effect of changes in foreign exchange rates					(1	)		(1	)
Other changes liability-related
Recognition of lease liabilities		—			627			627
Interest expenses		—			347			347
Total liability-related other changes		—			973			973
As at March 31, 2026		—			6,441			6,441

iii)

Financial risk management

Information about the exposure of loans and borrowings to relevant financial risks (interest rate and liquidity risk) is disclosed in Note 23.