15.EMPLOYEE BENEFITS OBLIGATION i)Movement in employee’s retirement benefits
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Successor |
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Successor |
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For the
year ended
March 31,
2026 |
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For the
year ended
March 31,
2025 |
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US$’000 |
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US$’000 |
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Balance at beginning of year |
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827 |
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751 |
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Expenses charged to statement of profit or loss |
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538 |
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156 |
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Actuarial remeasurement charged to other
comprehensive income |
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38 |
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2 |
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Payment during the year |
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(60 |
) |
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(66 |
) |
Foreign currency translation effect |
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(17 |
) |
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(16 |
) |
Balance as at end of year |
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1,326 |
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827 |
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ii)Expenses charged to statement of profit or loss
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Successor |
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Successor |
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Successor |
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Predecessor |
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For the
year ended
March 31,
2026 |
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For the
year ended
March 31,
2025 |
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For the period
June 16, 2023
through
March 31,
2024 |
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For the period
April 1
through
June 15,
2023 |
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US$’000 |
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US$’000 |
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US$’000 |
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US$’000 |
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Current service cost |
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180 |
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125 |
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128 |
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11 |
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Past service cost |
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301 |
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— |
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— |
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— |
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Interest cost |
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57 |
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31 |
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33 |
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9 |
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538 |
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156 |
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161 |
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20 |
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iii)Significant actuarial assumptions used in actuarial calculations
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2026 |
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2025 |
Discount rate (per annum) |
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5.56% |
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6.31% |
Salary growth rate |
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6.10% |
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5.74% |
iv)Sensitivity analysis for significant actuarial assumptions
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2026 |
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2025 |
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Discount rate (per annum) |
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1% increase |
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(155 |
) |
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(76 |
) |
1% decrease |
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126 |
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84 |
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Salary growth rate |
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1% increase |
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122 |
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82 |
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1% decrease |
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(153 |
) |
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(76 |
) |
At March 31, 2026, the weighted-average duration of the defined benefits obligation was 14 years (2025: 15 years).
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