| Loans and Borrowings |
i)Terms and debt repayment schedule
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Successor |
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Successor |
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Original
Currency |
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Year of
Maturity |
|
Interest
rate |
|
As of
March 31,
2026 |
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|
As of
March 31,
2025 |
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|
|
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% |
|
US$’000 |
|
|
US$’000 |
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|
Lease liabilities |
|
USD/MYR/
SAR/THB/
BND |
|
2027 to
2040 |
|
2.84% to
8.00% |
|
|
6,441 |
|
|
|
7,283 |
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|
ii)Reconciliation of movements of liabilities to cash flows arising from financing activities
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Loans and
Borrowings |
|
|
Lease
liabilities
(See Note 9) |
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Total |
|
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|
US$’000 |
|
|
US$’000 |
|
|
US$’000 |
|
Successor |
|
|
|
|
|
|
|
|
|
As at March 31, 2024 |
|
|
6,504 |
|
|
|
2,584 |
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|
9,088 |
|
Changes from financing cash flows |
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Repayment of loans and borrowings |
|
|
(6,504 |
) |
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— |
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|
(6,504 |
) |
Interest paid |
|
|
(32 |
) |
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(221 |
) |
|
|
(253 |
) |
Payment of lease liabilities |
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— |
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|
|
(1,302 |
) |
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|
(1,302 |
) |
Total changes from financing cash flows |
|
|
(6,536 |
) |
|
|
(1,523 |
) |
|
|
(8,059 |
) |
Effect of changes in foreign exchange rates |
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|
— |
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|
|
114 |
|
|
|
114 |
|
Other changes liability-related |
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Recognition of lease liabilities |
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— |
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|
7,486 |
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|
7,486 |
|
Termination of lease liabilities |
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— |
|
|
|
(1,599 |
) |
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|
(1,599 |
) |
Interest expenses |
|
|
32 |
|
|
|
221 |
|
|
|
253 |
|
Total liability-related other changes |
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|
32 |
|
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|
6,222 |
|
|
|
6,254 |
|
As at March 31, 2025 |
|
|
— |
|
|
|
7,283 |
|
|
|
7,283 |
|
Changes from financing cash flows |
|
|
|
|
|
|
|
|
|
Interest paid |
|
|
— |
|
|
|
(347 |
) |
|
|
(347 |
) |
Payment of lease liabilities |
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— |
|
|
|
(1,468 |
) |
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|
(1,468 |
) |
Total changes from financing cash flows |
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— |
|
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|
(1,815 |
) |
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|
(1,815 |
) |
Effect of changes in foreign exchange rates |
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|
(1 |
) |
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(1 |
) |
Other changes liability-related |
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Recognition of lease liabilities |
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— |
|
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|
627 |
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|
627 |
|
Interest expenses |
|
|
— |
|
|
|
347 |
|
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|
347 |
|
Total liability-related other changes |
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|
— |
|
|
|
973 |
|
|
|
973 |
|
As at March 31, 2026 |
|
|
— |
|
|
|
6,441 |
|
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|
6,441 |
|
iii)Financial risk management Information about the exposure of loans and borrowings to relevant financial risks (interest rate and liquidity risk) is disclosed in Note 23.
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