XML 85 R45.htm IDEA: XBRL DOCUMENT v3.26.1
Intangible Assets, Net (Tables)
12 Months Ended
Mar. 31, 2026
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]  
Summary of Reconciliation of Carrying Amount

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