Income and Expenses (Tables)

12 Months Ended

Mar. 31, 2026

Analysis of income and expense [abstract]

Summary of Other Income (Expenses), Net

i)Other income/(expenses), net

	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
(Loss)/gain from disposal of property, plant and equipment		—			(111	)		357			—
Gain on bargain purchase		—			—			49,429			—
Loss from foreign exchange		(347	)		(493	)		(78	)		(190	)
Net gain on fair value changes of financial liabilities     at fair value through profit or loss		413			—			—			—
Others		283			850			496			111
Total other income/(expense), net		349			246			50,204			(79	)

Summary of Total Cost of Revenue Includes Expenses of Nature

ii)Expenses by nature

Total cost of revenue includes expenses of the following nature:

	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
Staff expenses and wages		10,476		10,674		8,651		1,969
Contributions to defined contribution plans		640		514		493		90
Depreciation		6,114		3,626		4,753		174
Amortization		3		22		82		1
Net change in inventories for the period		69,713		82,006		65,104		5,348
Supplies and subcontracting costs		8,641		17,991		17,737		2,701
Royalties		6,267		6,728		5,889		1,432
Freight charges		3,719		9,494		9,128		447
Equipment costs		1,000		980		732		227
Premises costs		1,485		1,925		1,387		623
Others		622		660		569		143
Total cost of revenue		108,680		134,620		114,525		13,155

Summary of Total Selling, General and Administrative Expenses Includes Expenses of Nature

Total selling, general and administrative expenses include expenses of the following nature:

	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
Staff expenses and wages		6,403		5,262		4,279		1,205
Contributions to defined contribution plans		622		544		428		67
Depreciation		185		497		77		217
Amortization		64		62		15		5
Legal and professional fees		2,558		2,250		2,029		259
Transportation, travel and accommodation		271		164		155		36
Other operating expenses		2,270		343		1,591		1
Total selling, general and administrative expenses		12,373		9,122		8,574		1,790