Employee Benefits Obligation (Tables)

12 Months Ended

Mar. 31, 2026

Disclosure of information about defined benefit plans [abstract]

Summary of Movement in Employee's Retirement Benefits

i)

Movement in employee’s retirement benefits


		Successor				Successor
		For the year ended March 31, 2026				For the year ended March 31, 2025
		US$’000				US$’000
Balance at beginning of year			827				751
Expenses charged to statement of profit or loss			538				156
Actuarial remeasurement charged to other comprehensive income			38				2
Payment during the year			(60	)			(66	)
Foreign currency translation effect			(17	)			(16	)
Balance as at end of year			1,326				827

Summary of Expenses Charged to Statement of Profit or Loss

ii)

Expenses charged to statement of profit or loss


		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
Current service cost		180			125				128				11
Past service cost		301			—				—				—
Interest cost		57			31				33				9
		538			156				161				20

Summary of Significant Actuarial Assumptions used in Actuarial Calculations

iii)

Significant actuarial assumptions used in actuarial calculations


		2026		2025
Discount rate (per annum)		5.56%		6.31%
Salary growth rate		6.10%		5.74%

Summary of Sensitivity Analysis for Significant Actuarial Assumptions

iv)

Sensitivity analysis for significant actuarial assumptions


		2026				2025
Discount rate (per annum)
1% increase			(155	)			(76	)
1% decrease			126				84
Salary growth rate
1% increase			122				82
1% decrease			(153	)			(76	)