| Income and Expenses |
i)Other income/(expenses), net
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Successor |
|
|
Successor |
|
|
Successor |
|
|
Predecessor |
|
|
|
For the
year ended
March 31,
2026 |
|
|
For the
year ended
March 31,
2025 |
|
|
For the period
June 16, 2023
through
March 31,
2024 |
|
|
For the period
April 1
through
June 15,
2023 |
|
|
|
US$’000 |
|
|
US$’000 |
|
|
US$’000 |
|
|
US$’000 |
|
(Loss)/gain from disposal of property, plant and equipment |
|
|
— |
|
|
|
(111 |
) |
|
|
357 |
|
|
|
— |
|
Gain on bargain purchase |
|
|
— |
|
|
|
— |
|
|
|
49,429 |
|
|
|
— |
|
Loss from foreign exchange |
|
|
(347 |
) |
|
|
(493 |
) |
|
|
(78 |
) |
|
|
(190 |
) |
Net gain on fair value changes of financial liabilities
at fair value through profit or loss |
|
|
413 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
Others |
|
|
283 |
|
|
|
850 |
|
|
|
496 |
|
|
|
111 |
|
Total other income/(expense), net |
|
|
349 |
|
|
|
246 |
|
|
|
50,204 |
|
|
|
(79 |
) |
Total cost of revenue includes expenses of the following nature:
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Successor |
|
|
Successor |
|
|
Successor |
|
|
Predecessor |
|
|
|
For the
year ended
March 31,
2026 |
|
|
For the
year ended
March 31,
2025 |
|
|
For the period
June 16, 2023
through
March 31,
2024 |
|
|
For the period
April 1
through
June 15,
2023 |
|
|
|
US$’000 |
|
|
US$’000 |
|
|
US$’000 |
|
|
US$’000 |
|
Staff expenses and wages |
|
|
10,476 |
|
|
|
10,674 |
|
|
|
8,651 |
|
|
|
1,969 |
|
Contributions to defined contribution plans |
|
|
640 |
|
|
|
514 |
|
|
|
493 |
|
|
|
90 |
|
Depreciation |
|
|
6,114 |
|
|
|
3,626 |
|
|
|
4,753 |
|
|
|
174 |
|
Amortization |
|
|
3 |
|
|
|
22 |
|
|
|
82 |
|
|
|
1 |
|
Net change in inventories for the period |
|
|
69,713 |
|
|
|
82,006 |
|
|
|
65,104 |
|
|
|
5,348 |
|
Supplies and subcontracting costs |
|
|
8,641 |
|
|
|
17,991 |
|
|
|
17,737 |
|
|
|
2,701 |
|
Royalties |
|
|
6,267 |
|
|
|
6,728 |
|
|
|
5,889 |
|
|
|
1,432 |
|
Freight charges |
|
|
3,719 |
|
|
|
9,494 |
|
|
|
9,128 |
|
|
|
447 |
|
Equipment costs |
|
|
1,000 |
|
|
|
980 |
|
|
|
732 |
|
|
|
227 |
|
Premises costs |
|
|
1,485 |
|
|
|
1,925 |
|
|
|
1,387 |
|
|
|
623 |
|
Others |
|
|
622 |
|
|
|
660 |
|
|
|
569 |
|
|
|
143 |
|
Total cost of revenue |
|
|
108,680 |
|
|
|
134,620 |
|
|
|
114,525 |
|
|
|
13,155 |
|
Total selling, general and administrative expenses include expenses of the following nature:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Successor |
|
|
Successor |
|
|
Successor |
|
|
Predecessor |
|
|
|
For the
year ended
March 31,
2026 |
|
|
For the
year ended
March 31,
2025 |
|
|
For the period
June 16, 2023
through
March 31,
2024 |
|
|
For the period
April 1
through
June 15,
2023 |
|
|
|
US$’000 |
|
|
US$’000 |
|
|
US$’000 |
|
|
US$’000 |
|
Staff expenses and wages |
|
|
6,403 |
|
|
|
5,262 |
|
|
|
4,279 |
|
|
|
1,205 |
|
Contributions to defined contribution plans |
|
|
622 |
|
|
|
544 |
|
|
|
428 |
|
|
|
67 |
|
Depreciation |
|
|
185 |
|
|
|
497 |
|
|
|
77 |
|
|
|
217 |
|
Amortization |
|
|
64 |
|
|
|
62 |
|
|
|
15 |
|
|
|
5 |
|
Legal and professional fees |
|
|
2,558 |
|
|
|
2,250 |
|
|
|
2,029 |
|
|
|
259 |
|
Transportation, travel and accommodation |
|
|
271 |
|
|
|
164 |
|
|
|
155 |
|
|
|
36 |
|
Other operating expenses |
|
|
2,270 |
|
|
|
343 |
|
|
|
1,591 |
|
|
|
1 |
|
Total selling, general and administrative expenses |
|
|
12,373 |
|
|
|
9,122 |
|
|
|
8,574 |
|
|
|
1,790 |
|
|