v3.26.1
Business Combination (Tables)
 12 Months Ended
Mar. 31, 2026
Disclosure of detailed information about business combination [abstract]  
Summary of Fair Value of Identifiable Assets Acquired and Liabilities Assumed

The following table summarizes the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, which represents the net purchase price allocation at the date of the acquisition of predecessor:

 

At acquisition date

 

US$’000

 

Property, plant and equipment

 

 

33,400

 

Intangible assets

 

 

216

 

Right-of-use assets

 

 

5,582

 

Inventories

 

 

9,537

 

Trade receivables

 

 

12,189

 

Cash and cash equivalents

 

 

29,903

 

Other assets

 

 

5,006

 

Trade payables

 

 

(10,980

)

Amount due to related parties

 

 

(8,845

)

Lease liabilities

 

 

(4,502

)

Borrowings

 

 

(874

)

Deferred tax liabilities, net

 

 

(1,193

)

Tax provision

 

 

(6,267

)

Other liabilities

 

 

(11,743

)

Fair value of net assets acquired

 

 

51,429

 

Less: Purchase consideration

 

 

(2,000

)

Bargain purchase gain

 

 

49,429