| Earnings Per Share |
The calculation of basic and diluted earnings per share has been based on the following profit attributable to ordinary shareholders and weighted-average number of ordinary shares outstanding. i)Profit attributable to ordinary shareholders (basic and diluted)
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Successor |
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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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For the period
June 16, 2023
through
March 31,
2024 |
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US$’000 |
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US$’000 |
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US$’000 |
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Profit for the year/period |
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33,878 |
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46,977 |
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82,088 |
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Less: Gain attributable to non-controlling interests |
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(1,670 |
) |
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(2,161 |
) |
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(1,208 |
) |
Profit for the year/period attributable to shareholders |
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32,208 |
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44,816 |
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80,880 |
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ii)Weighted-average number of ordinary shares (basic and diluted)
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Successor |
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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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For the period
June 16, 2023
through
Years Ended March 31, |
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Issued ordinary shares at the beginning of year/period |
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38,745,000 |
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36,900,000 |
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36,900,000 |
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Issuance of ordinary shares related to public offering exercise |
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3,257,230 |
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— |
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— |
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Effect of conversion of convertible notes |
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— |
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922,500 |
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— |
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Weighted-average number of ordinary shares at the end of year/period |
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42,002,230 |
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37,822,500 |
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36,900,000 |
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Warrants are included in the calculation of diluted earnings per share only to the extent that the market price of the ordinary shares exceeds the exercise price of the warrants except where such inclusion would be anti-dilutive. For the year ended March 31, 2026, 2025 and 2024, the Company had 92,593, nil and nil warrants, respectively, outstanding which were excluded in the calculation of diluted earnings per share calculation as their inclusion would be anti-dilutive. iii)Earnings per share (basic and diluted)
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Successor |
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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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For the period
June 16, 2023
through
March 31, 2023 |
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US$ |
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US$ |
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US$ |
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Basic and diluted earnings per share attributable to shareholders (as adjusted) |
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0.77 |
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1.18 |
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2.19 |
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