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Employee Benefits Obligation (Tables)
12 Months Ended
Mar. 31, 2026
Disclosure of information about defined benefit plans [abstract]  
Summary of Movement in Employee's Retirement Benefits
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

 

Summary of Expenses Charged to Statement of Profit or Loss
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

 

Summary of Significant Actuarial Assumptions used in Actuarial Calculations
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%

 

Summary of Sensitivity Analysis for Significant Actuarial Assumptions
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

)