XML 84 R44.htm IDEA: XBRL DOCUMENT v3.26.1
Property, Plant and Equipment, Net (Tables)
12 Months Ended
Mar. 31, 2026
Disclosure of detailed information about property, plant and equipment [abstract]  
Summary of Reconciliation of Carrying Amount

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