Employee Benefits Obligation

12 Months Ended

Mar. 31, 2026

Disclosure of information about defined benefit plans [abstract]

Employee Benefits Obligation

15.EMPLOYEE BENEFITS OBLIGATION

i)Movement in employee’s retirement benefits

	Successor			Successor
	For the year ended March 31, 2026			For the year ended March 31, 2025
	US$’000			US$’000
Balance at beginning of year		827			751
Expenses charged to statement of profit or loss		538			156
Actuarial remeasurement charged to other    comprehensive income		38			2
Payment during the year		(60	)		(66	)
Foreign currency translation effect		(17	)		(16	)
Balance as at end of year		1,326			827

ii)Expenses charged to statement of profit or loss

	Successor	Successor		Successor		Predecessor
	For the year ended March 31, 2026	For the year ended March 31, 2025		For the period June 16, 2023 through March 31, 2024		For the period April 1 through June 15, 2023
	US$’000	US$’000		US$’000		US$’000
Current service cost	180		125		128		11
Past service cost	301		—		—		—
Interest cost	57		31		33		9
	538		156		161		20

iii)Significant actuarial assumptions used in actuarial calculations

	2026	2025
Discount rate (per annum)	5.56%	6.31%
Salary growth rate	6.10%	5.74%

iv)Sensitivity analysis for significant actuarial assumptions

	2026			2025
Discount rate (per annum)
1% increase		(155	)		(76	)
1% decrease		126			84
Salary growth rate
1% increase		122			82
1% decrease		(153	)		(76	)

At March 31, 2026, the weighted-average duration of the defined benefits obligation was 14 years (2025: 15 years).