Financial Instruments (Tables)

12 Months Ended

Mar. 31, 2026

Disclosure of detailed information about financial instruments [abstract]

Summary of Information About Exposure To Credit Risk and ECLs For Trade Receivables and Contract Assets

The following table provides information about the exposure to credit risk and ECLs for trade receivables and contract assets as of March 31, 2026 and 2025:

	Gross carrying amount		Loss allowance		Credit- impaired
	US$’000		US$’000
As of March 31, 2026 (Successor)
Current		13,231		—	No
≤30 days past due		2,607		—	No
31 – 60 days past due		2,283		—	No
61 – 90 days past due		2,517		—	No
≥91 days past due		92		—	No
		20,730		—
Credit impaired
Individually impaired		43		43	Yes
		20,687		43
As of March 31, 2025 (Successor)
Current		8,773		—	No
≤30 days past due		4,626		—	No
31 – 60 days past due		306		—	No
61 – 90 days past due		8		—	No
≥91 days past due		861		—	No
		14,574		—
Credit impaired
Individually impaired		124		124	Yes
		14,450		124

Summary of Allowance for Impairment in Respect of Trade Receivables and Contract Assets

The movement in the allowance for impairment in respect of trade receivables and contract assets during the year was as follows:

	Successor			Successor
	For the year ended March 31, 2026			For the year ended March 31, 2025
	US$’000			US$’000
At beginning of period		124			3
Impairment loss recognized		43			121
Write-off		(37	)		—
Reversal of impairment		(87	)		—
At end of period		43			124

Summary of Contractual Maturities of Financial Liabilities

The following are the remaining contractual maturities of financial liabilities, including estimated interest payments and excluding the impact of netting agreements:

For the years ending March 31,	2027		2028		2029		2030		2031		Thereafter		Total
2026	US$’000		US$’000		US$’000		US$’000		US$’000		US$’000		US$’000
Financial liabilities
Trade and other payables		27,355		—		—		—		—		—		27,355
Lease obligation		1,650		837		529		506		506		4,289		8,317
Total contractual obligations		29,005		837		529		506		506		4,289		35,672

For the years ending March 31,	2026		2027		2028		2029		2030		Thereafter		Total
2025	US$’000		US$’000		US$’000		US$’000		US$’000		US$’000		US$’000
Financial liabilities
Trade and other payables		15,070		—		—		—		—		—		15,070
Lease obligation		1,489		1,342		747		522		506		4,790		9,396
Total contractual obligations		16,559		1,342		747		522		506		4,790		24,466

Summary of Foreign Currency Exposure

The foreign currency exposure in IDR is as follows based on notional amounts:

	Successor			Successor
	As of March 31, 2026			As of March 31, 2025
	US$’000			US$’000
Trade receivables		1,465			1,377
Cash and cash equivalents		7,047			5,709
Trade payables		(1,569	)		(725	)
Net exposure		6,943			6,361

Summary of Effect of Changes in Foreign Exchange Rates

A reasonably possible strengthening (weakening) of the US dollar, as indicated below, against the IDR at March 31, and a possible strengthening (weakening) of the local non-USD functional currencies against the USD, would have increased and (decreased) profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain constant and ignores any impact of forecasted sales and purchases.

	Successor			Successor
	As of March 31, 2026			As of March 31, 2025
	US$’000			US$’000
March 31
USD (10% strengthening)		(612	)		59
IDR (10% strengthening)		(739	)		(636	)
March 31
USD (10% weakening)		612			(59	)
IDR (10% weakening)		739			636

Summary of Categories of Financial Instruments

The carrying amounts of each of the categories of financial instruments as at the end of the financial years are as follows:

	Successor		Successor
	As of March 31, 2026		As of March 31, 2025
	US$’000		US$’000
Financial assets at amortized cost
Trade receivables and other assets*		19,975		14,201
Cash and cash equivalents		151,985		72,950
		171,960		87,151
Financial liabilities at amortized cost
Trade and other payables		27,355		15,070
Lease liabilities		6,441		7,283
		33,796		22,353

* Excluding prepayments, goods and services tax receivable, net and deferred offering costs.

Summary of Fair Value of Financial Instruments Measured at Fair Value on Recurring Basis

Fair value - hierarchy

As at March 31, 2026
	Level 1		Level 2		Level 3		Total
Financial liabilities at fair value through profit or loss
Derivative financial liabilities - Underwriters' warrants		-		-		88		88

The following three levels of inputs are used to measure the fair value presented above: