| Summary of Reconciliation of Carrying Amount |
Reconciliation of carrying amount
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Land and
Buildings |
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Computer
and Office
Equipment |
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Motor
Vehicles |
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Plant and
Machinery |
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Total |
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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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US$’000 |
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Successor |
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Cost: |
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As at March 31, 2024 |
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20,002 |
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420 |
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315 |
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13,586 |
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34,323 |
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Additions |
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276 |
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123 |
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26 |
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2,438 |
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2,863 |
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Disposals |
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(94 |
) |
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(10 |
) |
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— |
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(46 |
) |
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(150 |
) |
Effect of movements in exchange rates |
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(4 |
) |
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(2 |
) |
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— |
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(13 |
) |
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(19 |
) |
As at March 31, 2025 |
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20,180 |
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531 |
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341 |
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15,965 |
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37,017 |
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Additions |
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228 |
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25 |
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— |
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|
861 |
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1,114 |
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Disposals |
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— |
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(11 |
) |
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(13 |
) |
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(154 |
) |
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(178 |
) |
Effect of movements in exchange rates |
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469 |
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(7 |
) |
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3 |
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382 |
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|
847 |
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As at March 31, 2026 |
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20,877 |
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538 |
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|
331 |
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17,054 |
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38,800 |
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Land and
Buildings |
|
|
Computer
and Office
Equipment |
|
|
Motor
Vehicles |
|
|
Plant and
Machinery |
|
|
Total |
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US$’000 |
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US$’000 |
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US$’000 |
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US$’000 |
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US$’000 |
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Successor |
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Accumulated depreciation and impairment
losses: |
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As at March 31, 2024 |
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(106 |
) |
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(147 |
) |
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(109 |
) |
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(1,921 |
) |
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(2,283 |
) |
Additions |
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(1,202 |
) |
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(79 |
) |
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(41 |
) |
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(1,389 |
) |
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(2,711 |
) |
Disposals |
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4 |
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10 |
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— |
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25 |
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|
39 |
|
Effect of movements in exchange rates |
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(2 |
) |
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— |
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— |
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(5 |
) |
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(7 |
) |
As at March 31, 2025 |
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(1,306 |
) |
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(216 |
) |
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(150 |
) |
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(3,290 |
) |
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(4,962 |
) |
Additions |
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(1,478 |
) |
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(147 |
) |
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(50 |
) |
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(3,004 |
) |
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(4,679 |
) |
Disposals |
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— |
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11 |
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14 |
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|
91 |
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|
116 |
|
Effect of movements in exchange rates |
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(150 |
) |
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1 |
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— |
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(591 |
) |
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(740 |
) |
As at March 31, 2026 |
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(2,934 |
) |
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(351 |
) |
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(186 |
) |
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(6,794 |
) |
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(10,265 |
) |
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Carrying amounts: |
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As at March 31, 2025 (Successor) |
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18,874 |
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|
315 |
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191 |
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12,675 |
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32,055 |
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As at March 31, 2026 (Successor) |
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17,943 |
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|
187 |
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|
145 |
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10,260 |
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28,535 |
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