11.INTANGIBLE ASSETS, NET Reconciliation of carrying amount
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Software |
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Other
intangible
assets |
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Total |
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US$’000 |
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US$’000 |
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US$’000 |
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Successor |
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Cost: |
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As at March 31, 2024 |
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1,444 |
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57 |
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1,501 |
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Disposals |
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(24 |
) |
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— |
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(24 |
) |
As at March 31, 2025 |
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1,420 |
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57 |
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1,477 |
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Additions |
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523 |
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— |
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523 |
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Effect of movements in exchange rates |
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28 |
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— |
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28 |
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As at March 31, 2026 |
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1,971 |
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57 |
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2,028 |
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Software |
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Other
intangible
assets |
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Total |
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US$’000 |
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US$’000 |
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US$’000 |
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Successor |
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Accumulated amortization and impairment losses: |
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As at March 31, 2024 |
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(1,331 |
) |
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(44 |
) |
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(1,375 |
) |
Additions |
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(77 |
) |
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(7 |
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(84 |
) |
Disposals |
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24 |
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— |
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24 |
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As at March 31, 2025 |
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(1,384 |
) |
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(51 |
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(1,435 |
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Additions |
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(65 |
) |
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(2 |
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(67 |
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Effect of movements in exchange rates |
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(32 |
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— |
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(32 |
) |
As at March 31, 2026 |
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(1,481 |
) |
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(53 |
) |
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(1,534 |
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Carrying amounts: |
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At March 31, 2025 (Successor) |
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36 |
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6 |
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42 |
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At March 31, 2026 (Successor) |
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490 |
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4 |
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494 |
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The amortization of intangible assets is predominantly included in “selling, general and administrative” expenses with the remaining recognized in "cost of revenue".
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