| Property, Plant and Equipment, Net |
10.PROPERTY, PLANT AND EQUIPMENT, NET 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 |
|
Management reviews the estimated useful lives and residual value of the assets annually in order to determine the amount of depreciation expense to be recorded during any reporting year. The depreciation expense recorded for the Successor for the years ended March 31, 2026 and 2025, period from June 16, 2023 to March 31, 2024 and the Predecessor period from April 1, 2023 to June 15, 2023 are $4.7 million, $2.7 million, $3.8 million and $0.3 million, respectively.
|